CELEX: 
Language: en
Date: 2007-10-17
Title: Proposal for a COUNCIL DECISION on the signing and provisional application of a Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the Republic of Croatia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union Proposal for a COUNCIL AND COMMISSION DECISION on the conclusion of the Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the Republic of Croatia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union

COMMISSION OF THE EUROPEAN COMMUNITIES
                                                       Brussels, 17.10.2007
                                                       COM(2007) 612 final
                                                       2007/0215 (AVC)
                                          Proposal for a
                                    COUNCIL DECISION
        on the signing and provisional application of a Protocol to the Stabilisation and
    Association Agreement between the European Communities and their Member States,
     of the one part, and the Republic of Croatia, of the other part, to take account of the
          accession of the Republic of Bulgaria and Romania to the European Union
                                          Proposal for a
                         COUNCIL AND COMMISSION DECISION
       on the conclusion of the Protocol to the Stabilisation and Association Agreement
    between the European Communities and their Member States, of the one part, and the
   Republic of Croatia, of the other part, to take account of the accession of the Republic of
                         Bulgaria and Romania to the European Union
                                 (presented by the Commission)
EN                                                                                             EN
 ---pagebreak---                                EXPLANATORY MEMORANDUM
   On 23 October 2006 the Council authorised the Commission to open negotiations, on behalf
   of the Community and its Member States, with the Republic of Croatia in order to conclude a
   Protocol to the Stabilisation and Association Agreement between the European Communities
   and their Member States, of the one part, and the Republic of Croatia, of the other part, to take
   account of the accession of the Republic of Bulgaria and Romania to the European Union.
   These negotiations started on 14 December 2006, following prior technical consultations with
   Croatia on the issue. Further negotiating rounds took place on 14 February 2007 and
   17 April 2007. The Protocol was initialled by the Commission and the Government of the
   Republic of Croatia on 19 July 2007. The text of the initialled protocol is attached.
   The attached proposals are for (1) a Council decision on the signature and provisional
   application of the protocol and (2) a Council and Commission decision on the conclusion of
   the protocol.
   The Commission proposes that the Council:
   - decides on the signature and provisional application of the Protocol on behalf of the
   European Community;
   - concludes the protocol on behalf of the European Community and its Member States and
   gives its approval for conclusion by the European Atomic Energy Community.
EN                                                2                                                  EN
 ---pagebreak---                                                            2007/0215 (AVC)
                                              Proposal for a
                                        COUNCIL DECISION
         on the signing and provisional application of a Protocol to the Stabilisation and
     Association Agreement between the European Communities and their Member States,
      of the one part, and the Republic of Croatia, of the other part, to take account of the
           accession of the Republic of Bulgaria and Romania to the European Union
   THE COUNCIL OF THE EUROPEAN UNION,
   Having regard to the Treaty establishing the European Community, and in particular
   Article 310 in conjunction with the second sentence of Article 300 (2), first subparagraph
   thereof,
   Having regard to the Act annexed to the Treaty of Accession and in particular Article 6 (2)
   thereof,
   Having regard to the proposal from the Commission1,
   Whereas:
   (1)     On 23 October 2006 the Council authorised the Commission to open negotiations, on
           behalf of the Community and its Member States, with the Republic of Croatia in order
           to conclude a Protocol to the Stabilisation and Association Agreement between the
           European Communities and their Member States, of the one part, and the Republic of
           Croatia, of the other part, to take account of the accession of the Republic of Bulgaria
           and Romania to the European Union,
   (2)     These negotiations have been successfully completed and subject to its possible
           conclusion at a later date, the Protocol should be signed on behalf of the European
           Community,
   (3)     The Protocol should be applied on a provisional basis with effect from 1 August 2007,
   HAS DECIDED AS FOLLOWS:
                                                Article 1
   The President of the Council is hereby authorised to designate the person(s) empowered to
   sign, on behalf of the European Community, the Protocol to the Stabilisation and Association
   Agreement between the European Communities and their Member States, of the one part, and
   1
           OJ C […], […], p.[…].
EN                                                  3                                               EN
 ---pagebreak---    the Republic of Croatia, of the other part, to take account of the accession of the Republic of
   Bulgaria and Romania to the European Union, subject to a possible conclusion at a later stage.
                                                Article 2
   Pending its entry into force, the Protocol shall be applied on a provisional basis from
   1 August 2007.
   The text of the Protocol is attached to this Decision.
   Done at Brussels,
                                                 For the Council
                                                 The President
EN                                                  4                                              EN
 ---pagebreak---                                            Proposal for a
                            COUNCIL AND COMMISSION DECISION
        on the conclusion of the Protocol to the Stabilisation and Association Agreement
     between the European Communities and their Member States, of the one part, and the
   Republic of Croatia, of the other part, to take account of the accession of the Republic of
                            Bulgaria and Romania to the European Union
   THE COUNCIL OF THE EUROPEAN UNION,
   THE COMMISSION OF THE EUROPEAN COMMUNITIES,
   Having regard to the Treaty establishing the European Community, and in particular Article
   310 in conjunction with the second sentence of Article 300(2), first subparagraph, and the
   second subparagraph of Article 300(3) thereof,
   Having regard to the Treaty establishing the European Atomic Energy Community, and in
   particular the second paragraph of Article 101 thereof,
   Having regard to the Act of Accession annexed to the Treaty of Accession and in particular
   Article 6(2) thereof,
   Having regard to the proposal from the Commission,2
   Having regard to the assent of the European Parliament3,
   Having regard to the Council’s approval pursuant to Article 101 of the Treaty establishing the
   European Atomic Energy Community,
   Whereas:
   (1)     The Protocol to the Stabilisation and Association Agreement between the European
           Communities and their Member States, of the one part, and the Republic of Croatia, of
           the other part, to take account of the accession of the Republic of Bulgaria and
           Romania to the European Union, has been signed on behalf of the European
           Community on … in accordance with Council decision no…..
   (2)     The Protocol should be concluded.
   2
           OJ C […], […], p.[…].
   3
           OJ C […], […], p.[…].
EN                                                5                                               EN
 ---pagebreak---    HAVE DECIDED AS FOLLOWS:
                                               Article 1
   The Protocol to the Stabilisation and Association Agreement between the European
   Communities and their Member States, of the one part, and the Republic of Croatia, of the
   other part, to take account of the accession of the Republic of Bulgaria and Romania to the
   European Union is hereby approved on behalf of the European Community, the
   European Atomic Energy Community and the Member States.
   The text of the Protocol is annexed to this Decision.
                                               Article 2
   The President of the Council shall, on behalf of the European Community and its Member
   States, deposit the instruments of approval provided for in Article 12 of the Protocol. The
   President of the Commission shall simultaneously deposit these instruments on behalf of the
   European Atomic Energy Community.
   Done at Brussels,
   For the Commission                           For the Council
   The President                                The President
EN                                                 6                                           EN
 ---pagebreak---                                     PROTOCOL
     to the Stabilisation and Association Agreement between the European
   Communities and their Member States, of the one part, and the Republic of
   Croatia, of the other part, to take account of the accession of the Republic of
                   Bulgaria and Romania to the European Union
               THE KINGDOM OF BELGIUM,
               THE REPUBLIC OF BULGARIA,
               THE CZECH REPUBLIC,
               THE KINGDOM OF DENMARK,
               THE FEDERAL REPUBLIC OF GERMANY,
               THE REPUBLIC OF ESTONIA,
               IRELAND,
               THE HELLENIC REPUBLIC,
               THE KINGDOM OF SPAIN,
               THE FRENCH REPUBLIC,
               THE ITALIAN REPUBLIC,
               THE REPUBLIC OF CYPRUS,
               THE REPUBLIC OF LATVIA,
               THE REPUBLIC OF LITHUANIA,
               THE GRAND DUCHY OF LUXEMBOURG,
               THE REPUBLIC OF HUNGARY,
               THE REPUBLIC OF MALTA,
               THE KINGDOM OF THE NETHERLANDS,
               THE REPUBLIC OF AUSTRIA,
               THE REPUBLIC OF POLAND,
               THE PORTUGUESE REPUBLIC,
               ROMANIA,
               THE REPUBLIC OF SLOVENIA,
EN                                           7                                     EN
 ---pagebreak---                    THE SLOVAK REPUBLIC,
                   THE REPUBLIC OF FINLAND,
                   THE KINGDOM OF SWEDEN,
                   THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN
                         IRELAND,
                   hereinafter referred to as the 'Member States' represented by the
                         Council of the European Union, and
                   THE EUROPEAN COMMUNITY, THE EUROPEAN ATOMIC
                         ENERGY COMMUNITY,
                   hereinafter referred to as 'the Communities' represented by the Council
                         of the European Union and the European Commission,
                   of the one part, and
                   THE REPUBLIC OF CROATIA,
                   of the other part,
   Having regard to the accession of the Republic of Bulgaria and Romania (hereinafter
   referred to as 'the new Member States') to the European Union and thereby to the
   Community on 1 January 2007,
   Whereas:
   (1)     The Stabilisation and Association Agreement between the European
           Communities and their Member States, of the one part, and the Republic of
           Croatia, of the other part, (hereinafter referred to as 'the SAA') was signed in
           Luxemburg on 29 October 2001 and entered into force on 1 February 2005;
   (2)     The Treaty concerning the accession of the Republic of Bulgaria and Romania
           to the European Union (hereinafter referred to as 'the Treaty of Accession')
           was signed in Luxembourg on 25 April 2005;
   (3)     The Republic of Bulgaria and Romania acceded to the European Union on
           1 January 2007;
   (4)     Pursuant to Article 6(2) of the Act of Accession annexed to the Treaty of
           Accession the accession of the new Member States to the SAA shall be agreed
           by the conclusion of a protocol to the SAA;
   (5)     Consultations pursuant to Article 36(3) of the SAA have taken place so as to
           ensure that account is taken of the mutual interests of the Community and
           Croatia stated in this Agreement;
   HAVE AGREED AS FOLLOWS:
EN                                                  8                                       EN
 ---pagebreak---                                          SECTION I
                                 CONTRACTING PARTIES
                                           Article 1
   The Republic of Bulgaria and Romania shall be Parties to the Stabilisation and
   Association Agreement between the European Communities and their Member States,
   of the one part, and the Republic of Croatia, of the other part, signed in Luxemburg on
   29 October 2001 and shall respectively adopt and take note, in the same manner as the
   other Member States of the Community, of the texts of the Agreement, as well as of
   the Joint Declarations, and the Unilateral Declarations annexed to the Final Act signed
   on the same date.
    ADJUSTMENTS TO THE TEXT OF THE SAA INCLUDING ITS ANNEXES
                                    AND PROTOCOLS
                                        SECTION II
                              AGRICULTURAL PRODUCTS
                                           Article 2
                             Agricultural Products sensu stricto
   1. Annex IV(a) and Annex IV(c) to the SAA shall be replaced by the text of Annex I
   to this Protocol.
   2. Annex IV(b) and Annex IV(d) to the SAA shall be replaced by the text of Annex II
   to this Protocol.
   3. Annex IV(e) to the SAA shall be replaced by the text of Annex III to this Protocol.
   4. Annex IV(f) to the SAA shall be replaced by the text of Annex IV to this Protocol.
   5. Annex IV(g) to the SAA shall be replaced by the text of Annex V to this Protocol.
                                           Article 3
                                     Fisheries products
   1. Annex V(a) to the SAA shall be replaced by the text of Annex VI to this Protocol.
   2. Annex V(b) to the SAA shall be replaced by the text of Annex VII to this Protocol.
                                           Article 4
                               Processed agricultural products
EN                                                 9                                       EN
 ---pagebreak---    Annex I and Annex II to Protocol 3 to the SAA shall be replaced by the text of Annex
   VIII to this Protocol.
                                           Article 5
                                        Wine Agreement
   Annex I (Agreement between the European Community and the Republic of Croatia
   on reciprocal preferential trade concessions for certain wines, referred to in
   Article 27 (4) of the SAA) to the Additional Protocol adjusting the trade aspects of the
   SAA, to take account of the outcome of the negotiations between the parties on
   reciprocal preferential concessions for certain wines, the reciprocal recognition,
   protection and control of wine names and the reciprocal recognition, protection and
   control of designations for spirits and aromatised drinks, shall be replaced by the text
   of Annex IX to this Protocol.
                                        SECTION III
                                     RULES OF ORIGIN
                                           Article 6
   Protocol 4 to the SAA shall be replaced by the text of Annex X to this Protocol.
EN                                                10                                        EN
 ---pagebreak---                                TRANSITIONAL PROVISIONS
                                         SECTION IV
                                            Article 7
                                             WTO
   The Republic of Croatia undertakes that it shall not make any claim, request or
   referral nor modify or withdraw any concession pursuant to GATT 1994 Articles
   XXIV.6 and XXVIII in relation to this enlargement of the Community.
                                            Article 8
                        Proof of origin and administrative cooperation
   1. Proofs of origin properly issued by either the Republic of Croatia or a new Member
   State in the framework of preferential agreements or autonomous arrangements
   applied between them shall be accepted in the respective countries, provided that:
   (a)     the acquisition of such origin confers preferential tariff treatment on the basis
   of the preferential tariff measures contained in the SAA;
   (b)     the proof of origin and the transport documents were issued no later than the
   day before the date of accession;
   (c)     the proof of origin is submitted to the customs authorities within the period of
   four months from the date of accession.
   Where goods were declared for importation in either the Republic of Croatia or a new
   Member State, prior to the date of accession, under preferential agreements or
   autonomous arrangements applied between the Republic of Croatia and that new
   Member State at that time, proof of origin issued retrospectively under those
   agreements or arrangements may also be accepted provided that it is submitted to the
   customs authorities within the period of four months from the date of accession.
   2. The Republic of Croatia and the new Member States are authorised to retain the
   authorisations with which the status of “approved exporters” has been granted in the
   framework of preferential agreements or autonomous arrangements applied between
   them, provided that:
   (a)     such a provision is also provided for in the agreement concluded prior to the
   date of accession between the Republic of Croatia and the Community; and
   (b)     the approved exporters apply the rules of origin in force under that agreement.
   These authorisations shall be replaced, no later than one year after the date of
   accession, by new authorisations issued under the conditions of the SAA.
EN                                                 11                                        EN
 ---pagebreak---    3. Requests for subsequent verification of proof of origin issued under the preferential
   agreements or autonomous arrangements referred to in paragraphs 1 and 2 above shall
   be accepted by the competent customs authorities of either the Republic of Croatia or
   the Member States for a period of three years after the issue of the proof of origin
   concerned and may be made by those authorities for a period of three years after
   acceptance of the proof of origin submitted to those authorities in support of an import
   declaration.
                                            Article 9
                                        Goods in transit
   1. The provisions of the SAA may be applied to goods exported from either the
   Republic of Croatia to one of the new Member States or from one of the new Member
   States to the Republic of Croatia, which comply with the provisions of Protocol 4 to
   the SAA and that on the date of accession are either en route or in temporary storage,
   in a customs warehouse or in a free zone in the Republic of Croatia or in that new
   Member State.
   2. Preferential treatment may be granted in such cases, subject to the submission to
   the customs authorities of the importing country, within four months from the date of
   accession, of a proof of origin issued retrospectively by the customs authorities of the
   exporting country.
                                           Article 10
                                        Quotas in 2007
   For the year 2007, the volumes of the new tariff quotas and the increases of the
   volumes of existing tariff quotas shall be calculated as a pro rata of the basic volumes,
   taking into account the part of the period elapsed before 1 August 2007.
                         GENERAL AND FINAL PROVISIONS
                                         SECTION V
                                           Article 11
   This Protocol and the annexes thereto shall form an integral part of the SAA.
                                           Article 12
   1. This Protocol shall be approved by the Community, through the Council of the
   European Union on behalf of the Member States, and by the Republic of Croatia in
   accordance with their own procedures.
   2. The Parties shall notify each other of the completion of the corresponding
   procedures referred to in the preceding paragraph. The instruments of approval shall
   be deposited with the General Secretariat of the Council of the European Union.
EN                                                 12                                        EN
 ---pagebreak---                                            Article 13
   1. This Protocol shall enter into force on the first day of the first month following the
   date of the deposit of the last instrument of approval.
   2. If not all the instruments of approval of this Protocol have been deposited before 1
   August 2007, this Protocol shall apply provisionally with effect from 1 August 2007.
                                           Article 14
   This Protocol is drawn up in duplicate in the Bulgarian, Czech, Danish, Dutch,
   English, Estonian, Irish, Finnish, French, German, Greek, Hungarian, Italian, Latvian,
   Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovene, Spanish,
   Swedish, and Croatian languages, each of these texts being equally authentic.
                                           Article 15
   The text of the SAA, including the Annexes and Protocols which form an integral part
   thereof, and the Final Act together with the declarations annexed thereto shall be
   drawn up in Bulgarian and Romanian languages, and these texts shall be authentic in
   the same way as the original texts. The Stabilisation and Association Council shall
   approve these texts.
EN                                                 13                                        EN
 ---pagebreak---                           ANNEX I
                  'Annex IV(a) and IV (c)
   Croatian tariff concessions for agricultural products
            (Duty-free for unlimited quantities)
     (referred to in Article 27(3)(a)(i) and 27(3)(b)(i))
EN                                14                      EN
 ---pagebreak---     Croatian tariff  Croatian tariff   Croatian tariff  Croatian tariff
        code (1          code (1           code (1          code (1
   0105 19 20       1006              2008 99 99 10    2303 10
   0105 19 90       1007 00           2009 11          2303 20
   0106 90 00 10    1008              2009 19 11       2303 30 00
   0205 00          1106              2009 19 19       2304 00 00
   0206             1108              2009 19 98 10    2305 00 00
   0208             1109 00 00        2009 29 11       2306 41 00
   0407 00 30       1209              2009 29 19       2306 49 00
   0407 00 90       1210              2009 29 99 10    2306 90 05
   0410 00 00       1211              2009 39 11       2307 00
   0504 00 00       1212 99 30        2009 39 19       2308 00
   0604             1212 99 41        2009 39 39 10    2309 10
   0714             1212 99 49        2009 49 11
   0801             1212 99 70        2009 49 19
   0802             1213 00 00        2009 49 99 10
   0803 00          1214              2009 79 11
   0804 10 00       1301              2009 79 19
   0804 30 00       1302              2009 79 99 10
   0805 40 00       1501 00 11        2009 80 11
   0805 50          1501 00 19 10     2009 80 19
   0805 90 00       1501 00 90        2009 80 34
   0806 20          1502 00           2009 80 35
   0807 20 00       1503 00           2009 80 36
   0811             1504              2009 80 38
   0812             1516 10           2009 80 69 10
   0813             1603 00           2009 80 96 10
   0814 00 00       1702 11 00        2009 80 97 10
   0901 11 00       1702 19 00        2009 80 99 10
   0901 12 00       1702 60           2009 80 99 20
   0902             1703 10 00        2009 90 11
   0904             2003 10           2009 90 19
   0905 00 00       2003 20 00        2009 90 21
   0906             2005 60 00        2009 90 29
   0907 00 00       2007 91           2009 90 39 10
   0908             2008 19           2009 90 49 10
   0909             2008 20           2009 90 59 10
   0910             2008 30           2009 90 79 10
   1001 10 00       2008 80           2009 90 97 10
   1002 00 00 10    2008 99 36        2009 90 98 10
   1003 00 10       2008 99 38        2301
   1004 00 00 10    2008 99 49 10     2302 10
   1005 10          2008 99 67 10     2302 40
EN                                   15                                 EN
 ---pagebreak---    (1) As defined by the Croatian Customs Tariff – published in NN 134/2006, as amended.'
EN                                     16                                                 EN
 ---pagebreak---                                                     ANNEX II
                                             'Annex IV(b) and IV(d)
                            Croatian tariff concessions for agricultural products
                              (Duty-free within quota as from 1 August 2007)
                               (referred to in Article 27(3)(a)(ii) and 27(3)(c)(i))
                                                                                                     Yearly
     Croatian                                                                        Annual tariff
                                           Description                                              increase
    tariff code                                                                      quota (tonnes)
                                                                                                    (tonnes)
   0103 91
                Live swine, other than pure-bred breeding animals                         625           25
   0103 92
   0104         Live sheep and goats                                                     1 500           -
   0201         Meat of bovine animals, fresh or chilled                                  200            -
   0204         Meat of sheep or goats, fresh, chilled or frozen                         1 325           5
                Meat and edible offal, of the poultry of heading 0105, fresh,
   0207                                                                                   870          30
                chilled or frozen
                Meat and edible meat offal, salted, in brine, dried or smoked;
   0210                                                                                   545          15
                edible flours and meals of meat or meat offal
                Milk and cream, not concentrated nor containing added sugar
   0401                                                                                 17 250         150
                or other sweetening matter
                Milk and cream, concentrated or containing added sugar or
   0402                                                                                 17 750         700
                other sweetening matter
   0405 10      Butter                                                                    330           10
   0406         Cheese and curd                                                          2 500         100
   0406 excl
                Cheese and curd, other than Gouda                                         800            -
   0406 90 78
   0406 90 78   Gouda                                                                     350            -
   0409 00 00   Natural honey                                                              20            -
                Other live plants (including their roots), cuttings and slips;
   0602                                                                                    12            -
                mushroom spawn
   0602 90 10   Mushroom spawn                                                           9 400           -
   0701 90 10   Potatoes, fresh, or chilled, for the manufacture of starch               1 000           -
   0702 00 00   Tomatoes, fresh or chilled                                               9 375         375
   0703 20 00   Garlic, fresh or chilled                                                 1 250          50
                Dried vegetables, whole, cut, sliced, broken or in powder, but
   0712                                                                                  1 050           -
                not further prepared
   0805 10      Oranges, fresh or dried                                                 31 250        1 250
                Mandarins (including tangerines and satsumas); clementines,
   0805 20                                                                               3 000         120
                wilkings and similar citrus hybrids, fresh or dried
   0806 10      Grapes, fresh                                                           10 000         400
   0808 10 *    Apples, fresh                                                            5 800
   0809 10 00   Apricots, fresh                                                          1 250          50
EN                                                   17                                                    EN
 ---pagebreak---                                                                                                  Yearly
     Croatian                                                                    Annual tariff
                                           Description                                          increase
    tariff code                                                                  quota (tonnes)
                                                                                                (tonnes)
   0810 10 00   Strawberries, fresh                                                   250           10
   1002 00 00   Rye                                                                  1 000         100
   1101 00      Wheat or meslin flour                                                 250            -
   1103         Cereal groats, meal and pellets                                       100            -
   1206 00      Sunflower seeds, whether or not broken                                125           5
                Soya-bean oil and its fractions, whether or not refined, but not
   1507                                                                              1 230          10
                chemically modified
                Olive oil and its fractions, whether or not refined, but not
   1509                                                                               450           20
                chemically modified
   1514 19      Rape, colza or mustard oil and fractions thereof, whether or
                                                                                      100            -
   1514 99      not refined, but not chemically modified, other than crude oil
   1602 41
                Other prepared or preserved meat, meat offal or blood, of
   1602 42                                                                            375           15
                swine
   1602 49
   1701         Cane or beet sugar and chemically pure sucrose, in solid form        7 125         285
                Tomatoes prepared or preserved otherwise than by vinegar or
   2002                                                                              6 150         240
                acetic acid
                Other vegetables and mixtures of vegetables prepared or
   2004 90                                                                            125            5
                preserved otherwise than by vinegar or acetic acid, frozen
   2005 91 00   Other vegetables and mixtures of vegetables prepared or
                                                                                      200            -
   2005 99      preserved otherwise than by vinegar or acetic acid, not frozen
                Jams, fruit jellies, marmalades, fruit or nut puree and fruit or
                nut pastes, obtained by cooking, whether or not containing
   2007 99                                                                            130            -
                added sugar or other sweetening matter, other than
                homogenised preparations or of citrus fruit
   2009 12 00
   2009 19 91   Orange juice, not frozen, of a Brix value not exceeding 67           2 250          90
   2009 19 98
   2009 71
   2009 79      Apple juice, juice of any other single fruit or vegetable,
                                                                                      200            -
   2009 80      mixtures of juices
   2009 90
   2009 80 50
   2009 80 61
   2009 80 63
   2009 80 69
   2009 80 71   Juices of any other single fruit or vegetable, of a Brix value
                                                                                      375           15
   2009 80 73   not exceeding 67
   2009 80 79
   2009 80 85
   2009 80 86
EN                                                   18                                                EN
 ---pagebreak---                                                                                                  Yearly
     Croatian                                                                    Annual tariff
                                             Description                                        increase
    tariff code                                                                  quota (tonnes)
                                                                                                (tonnes)
   2009 80 88
   2009 80 89
   2009 80 95
   2009 80 96
   2009 80 97
   2009 80 99
   2106 90 30
   2106 90 51     Food preparations not elsewhere specified or included:
                                                                                      550           -
   2106 90 55     flavoured or coloured sugar syrups
   2106 90 59
                  Bran, sharps and other residues, whether or not in the form of
   2302 30        pellets, derived from the sifting, milling or other working of     6 200          -
                  wheat
                  Preparations of a kind used in animal feeding, other than dog
   2309 90                                                                           1 350          -
                  or cat food put up for retail sale
   * Quota shall be allocated in the period from 21 February – 14 September.'
EN                                                    19                                              EN
 ---pagebreak---                                                     ANNEX III
                                                   'Annex IV(e)
                            Croatian tariff concessions for agricultural products
                                  (50% of MFN duties for unlimited quantities)
                                        (referred to in Article 27(3)(c)(ii))
    Croatian tariff
                                                              Description
        code
   0104             Live sheep and goats
                    Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys
   0105
                    and guinea fowls:
                    - Weighing not more than 185 g:
   0105 12 00       - - Turkeys
                    - Other:
   0105 94 00       - - Fowls of the species Gallus domesticus:
   0105 94 00 30    - - - Light line chicken
   0105 94 00 40    - - - Light line separated hens
                    Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh,
   0209 00
                    chilled, frozen, salted, in brine, dried or smoked
                    Whey, whether or not concentrated or containing added sugar or other sweetening matter;
   0404             products consisting of natural milk constituents, whether or not containing added sugar or
                    other sweetening matter, not elsewhere specified or included
   0407 00          Birds’ eggs, in shell, fresh, preserved or cooked:
                    - Of poultry:
   0407 00 30       - - Other:
   0407 00 30 40    - - - Turkey eggs
                    Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in
   0601
                    flower; chicory plants and roots other than roots of heading 1212
   0602             Other live plants (including their roots), cuttings and slips; mushroom spawn
                    Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes,
   0603
                    fresh, dried, dyed, bleached, impregnated or otherwise prepared
   0708             Leguminous vegetables, shelled or unshelled, fresh or chilled
   0710             Vegetables (uncooked or cooked by steaming or boiling in water), frozen
                    Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in
   0711             sulphur water or in other preservative solutions), but unsuitable in that state for
                    immediate consumption
   0712             Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared
   0713             Dried leguminous vegetables, shelled, whether or not skinned or split
                    Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee
   0901
                    substitutes containing coffee in any proportion:
                    - Coffee, roasted:
   0901 21 00       - - Not decaffeinated
   0901 22 00       - - Decaffeinated
EN                                                    20                                                     EN
 ---pagebreak---     Croatian tariff
                                                             Description
        code
   1003 00          Barley:
   1003 00 90       - Other:
   1003 00 90 10    - - For brewing
   1004 00 00       Oats
   1005             Maize (corn):
   1005 90 00       - Other
                    Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or
   1104
                    kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground
   1105             Flour, meal, powder, flakes, granules and pellets of potatoes
                    Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid
   1702             form; sugar syrups not containing added flavouring or colouring matter; artificial honey,
                    whether or not mixed with natural honey; caramel:
                    - Glucose and glucose syrup, not containing fructose or containing in the dry state less
   1702 30
                    than 20% by weight of fructose
                    - Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 %
   1702 40
                    by weight of fructose, excluding invert sugar:
                    Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not
   2005
                    frozen, other than products of heading 2006:
   2005 40 00       - Peas (Pisum sativum)
                    - Beans (Vigna spp., Phaseolus spp.):
   2005 51 00       - - Beans, shelled
                    Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or
   2008             not containing added sugar or other sweetening matter or spirit, not elsewhere specified
                    or included:
   2008 50          - Apricots
   2008 70          - Peaches, including nectarines
                    Fruit juices (including grape must) and vegetable juices, unfermented and not containing
   2009
                    added spirit, whether or not containing added sugar or other sweetening matter:
                    - Pineapple juice:
   2009 41          - - Of a Brix value not exceeding 20:
   2009 41 10       - - - Of a value exceeding € 30 per 100 kg net weight, containing added sugar
                    - Grape juice (including grape must):
   2009 69          - - Other
                    Other fermented beverages (for example, cider, perry, mead); mixtures of fermented
   2206 00          beverages and mixtures of fermented beverages and non-alcoholic beverages, not
                    elsewhere specified or included
                    Bran, sharps and other residues, whether or not in the form of pellets, derived from the
   2302
                    sifting, milling or other working of cereals or of leguminous plants:
   2302 30          - Of wheat
                    Oilcake and other solid residues, whether or not ground or in the form of pellets,
   2306             resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or
                    2305:
   2306 90          - Other
   2309             Preparations of a kind used in animal feeding:
EN                                                  21                                                      EN
 ---pagebreak---     Croatian tariff
                               Description
        code
   2309 90          - Other
EN                          22             EN
 ---pagebreak---                                                    ANNEX IV
                                                  'Annex IV(f)
                            Croatian tariff concessions for agricultural products
                        (50% of MFN duties within quota as from 1 August 2007)
                                       (referred to in Article 27(3)(c)(iii))
                                                                                    Annual      Yearly
     Croatian
                                            Description                           tariff quota increase
    tariff code
                                                                                    (tonnes)   (tonnes)
   0102 90      Live bovine animals, other than pure-bred breeding animals             250         10
   0202         Meat of bovine animals, frozen                                        3 750       150
   0203         Meat of swine, fresh, chilled or frozen                               9 125       365
   0701         Potatoes, fresh or chilled                                           15 000       600
   0703 10      Onions, shallots, leeks and other alliaceous vegetables, fresh or
                                                                                     12 790       500
   0703 90 00   chilled
   0704 90 10   White cabbages and red cabbages, fresh or chilled                      160          -
   0706 10 00   Carrots and turnips, fresh or chilled                                  140          -
   0706 90 30   Horseradish (Cochlearia armoracia), salad beetroot, salsify,
                celeriac (other than rooted celery or German celery), radishes         110          -
   0706 90 90   and similar edible roots, fresh or chilled
   0807 11 00
                Melons (including watermelons) , fresh                                7 035       275
   0807 19 00
   0808 10      Apples, fresh                                                         6 900       300
   1101 00      Wheat or meslin flour                                                 1025         45
   1103         Cereal groats, meal and pellets                                       9 750       390
   1107         Malt, whether or not roasted                                         19 750       750
                Margarine, excluding liquid margarine, other than containing, by
   1517 10 90                                                                          150          -
                weight, more than 10% but not more than 15% of milkfats
                Sausages and similar products, of meat, meat offal or blood;
   1601 00                                                                            2 250       90
                food preparations based on these products
   1602 10 to
   1602 39,     Other prepared or preserved meat, meat offal or blood, other
                                                                                       650        30
   1602 50 to   than of swine
   1602 90
   2009 50
                Tomato juice; mixtures of juices                                       100          -
   2009 90
   2401         Unmanufactured tobacco; tobacco refuse                                 250         10
EN                                                   23                                               EN
 ---pagebreak---                                                   ANNEX V
                                                 'Annex IV(g)
                           Croatian tariff concessions for agricultural products
   Customs duties for the commodities listed in this annex shall be applied as indicated from 1 August
                                     2007 (referred to in Article 27(3)(g))
                                                                            Annual tariff      Duty
     Croatian
                                      Description                              quota        applicable
    tariff code
                                                                              (tonnes)     within quota
   0102 90 05
   0102 90 21   Live bovine animals of domestic species of a weight not
   0102 90 29   exceeding 300 kg and bulls for slaughter of a weight
                                                                                9 000          15%
   0102 90 41   exceeding 300 kg, other than pure-bred breeding
   0102 90 49   animals
   0102 90 71
   0103 91      Live swine, other than pure-bred breeding animals               2 550          15%
   0103 92
   ex 0105 94   Live fowl of the species Gallus domesticus weighing
                                                                                  90           10%
   00           more than 185g but not more than 2 000g
   0203         Meat of swine, fresh chilled or frozen                          3 570          25%
                Milk and cream, not concentrated nor containing added
   0401                                                                        12 600      € 4.2/100 kg
                sugar or other sweetening matter
   0707 00      Cucumbers or gherkins, fresh or chilled                          200           10%
   0709 51 00
   0709 59 10
                Mushrooms, fresh or chilled                                      400           10%
   0709 59 30
   0709 59 90
   0709 60 10   Sweet peppers, fresh or chilled                                  400           12%
   0710 21 00   Peas (Pisum sativum), beans (Vigna spp., Phaseolus
   0710 22 00   spp.) and mixtures of vegetables, uncooked or cooked            1 500           7%
   0710 90 00   by steaming or boiling in water, frozen
   1001 90 99   Spelt, common wheat and meslin, other than for sowing          20 800          15%
   1005 90 00   Maize (corn), other than seeds                                 20 000           9%
   1206 00 91   Sunflower seeds, whether or not broken, other than for
                                                                                2 160           6%
   1206 00 99   sowing
                Margarine, excluding liquid margarine, other other than
   1517 10 90   containing, by weight, more than 10% but not more than          1 200          20%
                15% of milkfats
                Sausages and similar products, of meat, meat offal or
   1601 00                                                                      1 900          10%
                blood; food preparations based on these products
EN                                                 24                                                EN
 ---pagebreak---                                                                           Annual tariff     Duty
     Croatian
                                       Description                           quota       applicable
    tariff code
                                                                            (tonnes)    within quota
                Other prepared or preserved meat, meat offal or blood:
   1602 10 00   - homogenised preparations;
                                                                               240          10%
   to 1602 39   - of liver of any animal;
                - of poultry of heading 0105
   1602 41
                Other prepared or preserved meat, meat offal or blood,
   1602 42                                                                     180          10%
                of swine
   1602 49
                Glucose and glucose syrup, containing in the dry state at
   1702 40      least 20 % but less than 50 % by weight of fructose,          1 000          5%
                excluding invert sugar
                Molasses resulting from the extraction or refining of
   1703 90 00                                                                14 500         14%
                sugar, other than cane molasses
                Vegetables, fruit, nuts and other edible parts of plants,
   2001                                                                       1 740         15%
                prepared or preserved by vinegar or acetic acid
   2008 50      Apricots, cherries and peaches, including nectarines,
                otherwise prepared or preserved, whether or not
   2008 60                                                                      22           6%
                containing added sugar or other sweetening matter or
   2008 70      spirit
EN                                                  25                                           EN
 ---pagebreak---                                                       ANNEX VI
                                                    'ANNEX V(a)
                                         Products referred to in Article 28 (1)
   Imports into the European Community of the following products originating in Croatia shall be subject to the
                                              concessions set out below.
       CN code                                     Description                              Annual tariff quota
   0301 91 10          Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus                 TQ: 30 t at 0%
   0301 91 90          clarki, Oncorhynchus aguabonita, Oncorhynchus gilae,
   0302 11 10          Oncorhynchus apache and Oncorhynchus chrysogaster): live;               Over the TQ:
   0302 11 20          fresh or chilled; frozen; dried, salted or in brine, smoked; fillets  70% of MFN duty
   0302 11 80          and other fish meat; flours, meals and pellets, fit for human
   0303 21 10          consumption
   0303 21 20
   0303 21 80
   0304 19 15
   0304 19 17
   ex 0304 19 19
   ex 0304 19 91
   0304 29 15
   0304 29 17
   ex 0304 29 19
   ex 0304 99 21
   ex 0305 10 00
   ex 0305 30 90
   0305 49 45
   ex 0305 59 80
   ex 0305 69 80
   0301 93 00          Carp: live; fresh or chilled; frozen; dried, salted or in brine,       TQ: 210 t at 0%
   0302 69 11          smoked; fillets and other fish meat; flours, meals and pellets, fit
   0303 79 11          for human consumption                                                Over the TQ: 70% of
   ex 0304 19 19                                                                                 MFN duty
   ex 0304 19 91
   ex 0304 29 19
   ex 0304 99 21
   ex 0305 10 00
   ex 0305 30 90
   ex 0305 49 80
   ex 0305 59 80
   ex 0305 69 80
   ex 0301 99 80       Sea bream (Dentex dentex and Pagellus spp.): live; fresh or            TQ: 35 t at 0%
   0302 69 61          chilled frozen; dried, salted or in brine, smoked; fillets and other
   0303 79 71          fish meat; flours, meals and pellets, fit for human consumption      Over the TQ: 30% of
   ex 0304 19 39                                                                                 MFN duty
   ex 0304 19 99
   ex 0304 29 99
   ex 0304 99 99
   ex 0305 10 00
EN                                                      26                                                  EN
 ---pagebreak---         CN code                                     Description                              Annual tariff quota
   ex 0305 30 90
   ex 0305 49 80
   ex 0305 59 80
   ex 0305 69 80
   ex 0301 99 80        Sea bass (Dicentrarchus labrax): live; fresh or chilled; frozen;       TQ: 650 t at 0%
   0302 69 94           dried salted or in brine, smoked; fillets and other fish meat;
   ex 0303 77 00        flours, meals and pellets, fit for human consumption                    Over the TQ:
   ex 0304 19 39                                                                              30% of MFN duty
   ex 0304 19 99
   ex 0304 29 99
   ex 0304 99 99
   ex 0305 10 00
   ex 0305 30 90
   ex 0305 49 80
   ex 0305 59 80
   ex 0305 69 80
          CN code                                     Description                                Tariff quota
   1604                     Prepared or preserved fish; caviar and caviar substitutes         TQ: 1 585 t at 0%
                            prepared from fish eggs
                                                                                             Over the TQ: reduced
                                                                                               tariff see below
   Over the tariff quotas, the duty rate applicable to all products of heading 1604 except prepared or preserved
   sardines and anchovies will be 50% of MFN. For prepared or preserved sardines and anchovies over the
   tariff quota the duty rate will be full MFN duty.'
EN                                                       27                                                   EN
 ---pagebreak---                                                   ANNEX VII
                                                 'ANNEX V(b)
                                      Products referred to in Article 28(2)
   Imports into Croatia of the following products originating in the European Community shall be subject
   to the concessions set out below.
                                                                                        Annual tariff
        CN code                                   Description
                                                                                            quota
   0301 91 10          Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus           TQ: 25 t at 0%
   0301 91 90          clarki, Oncorhynchus aguabonita, Oncorhynchus gilae,
   0302 11 10          Oncorhynchus apache and Oncorhynchus chrysogaster): live;         Over the TQ:
   0302 11 20          fresh or chilled; frozen; dried, salted or in brine, smoked;      70% of MFN
   0302 11 80          fillets and other fish meat; flours, meals and pellets, fit for       duty
   0303 21 10          human consumption
   0303 21 20
   0303 21 80
   0304 19 15
   0304 19 17
   ex 0304 19 19
   ex 0304 19 91
   0304 29 15
   0304 29 17
   ex 0304 29 19
   ex 0304 99 21
   ex 0305 10 00
   ex 0305 30 90
   0305 49 45
   ex 0305 59 80
   ex 0305 69 80
   0301 93 00          Carp: live; fresh or chilled; frozen; dried, salted or in brine, TQ: 30 t at 0%
   0302 69 11          smoked; fillets and other fish meat; flours, meals and pellets,
   0303 79 11          fit for human consumption                                         Over the TQ:
   ex 0304 19 19                                                                         70% of MFN
   ex 0304 19 91                                                                             duty
   ex 0304 29 19
   ex 0304 99 21
   ex 0305 10 00
   ex 0305 30 90
   ex 0305 49 80
   ex 0305 59 80
   ex 0305 69 80
   ex 0301 99 80       Sea bream (Dentex dentex and Pagellus spp.): live; fresh or      TQ: 35 t at 0%
   0302 69 61          chilled frozen; dried, salted or in brine, smoked; fillets and
   0303 79 71          other fish meat; flours, meals and pellets, fit for human         Over the TQ:
   ex 0304 19 39       consumption                                                       30% of MFN
   ex 0304 19 99                                                                             duty
   ex 0304 29 99
   ex 0304 99 99
   ex 0305 10 00
   ex 0305 30 90
EN                                                      28                                               EN
 ---pagebreak---                                                                                              Annual tariff
       CN code                                     Description
                                                                                                quota
   ex 0305 49 80
   ex 0305 59 80
   ex 0305 69 80
   ex 0301 99 80        Sea bass (Dicentrarchus labrax): live; fresh or chilled; frozen;    TQ: 60 t at 0%
   0302 69 94           dried salted or in brine, smoked; fillets and other fish meat;
   ex 0303 77 00        flours, meals and pellets, fit for human consumption                 Over the TQ:
   ex 0304 19 39                                                                             30% of MFN
   ex 0304 19 99                                                                                 duty
   ex 0304 29 99
   ex 0304 99 99
   ex 0305 10 00
   ex 0305 30 90
   ex 0305 49 80
   ex 0305 59 80
   ex 0305 69 80
       CN code                                     Description                               Tariff quota
   1604                Prepared or preserved fish; caviar and caviar substitutes            TQ: 315 t at 0%
                       prepared from fish eggs
                                                                                             Over the TQ :
                                                                                           reduced tariff see
                                                                                                below
   Over the tariff quota, the duty rate applicable to all products of heading 1604 except prepared or
   preserved sardines and anchovies will be 50% of MFN. For prepared or preserved sardines and
   anchovies over the tariff quota the duty rate will be full MFN duty.'
EN                                                       29                                                   EN
 ---pagebreak---                                                  ANNEX VIII
                               (Products referred to in Article 25 of the SAA)
                                                  'ANNEX I.
      Duties applicable upon imports into the Community of goods originating in Croatia
   Duties are set to zero for imports into the Community of processed agricultural products
   originating in Croatia as listed hereafter.
       CN Code                                              Description
                     Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or
   0403              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:
   0403 10           - Yoghurt:
                     - - Flavoured or containing added fruit, nuts or cocoa:
                     - - - In powder, granules or other solid forms, of a milkfat content, by weight:
   0403 10 51        - - - - Not exceeding 1,5%
   0403 10 53        - - - - Exceeding 1,5% but not exceeding 27%
   0403 10 59        - - - - Exceeding 27%
                     - - - Other, of a milkfat 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           - Other:
                     - - Flavoured or containing added fruit, nuts or cocoa
                      - - - In powder, granules or other solid forms, of a milkfat content, by weight:
    0403 90 71        - - - - Not exceeding 1,5%
    0403 90 73        - - - - Exceeding 1,5% but not exceeding 27%
    0403 90 79        - - - - Exceeding 27%
                      - - - Other, of a milkfat content, by weight:
    0403 90 91        - - - - Not exceeding 3%
    0403 90 93        - - - - Exceeding 3% but not exceeding 6%
   0403 90 99        - - - - Exceeding 6%
   0405              Butter and other fats and oils derived from milk; dairy spreads:
   0405 20           - Dairy spreads:
   0405 20 10        - - Of a fat content, by weight, of 39% or more but less than 60%
   0405 20 30        - - Of a fat content, by weight, of 60% or more but not exceeding 75%
                     Animal products not elsewhere specified or included; dead animals of Chapter 1
   0511
                     or 3, unfit for human consumption:
                     - Other:
   0511 99           - - Other:
                     - - - Natural sponges of animal origin:
   0511 99 39        - - - - Other
   0710              Vegetables (uncooked or cooked by steaming or boiling in water), frozen:
   0710 40 00        - Sweetcorn
                     Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in
   0711              sulphur water or in other preservative solutions), but unsuitable in that state for
                     immediate consumption:
   0711 90           - Other vegetables; mixtures of vegetables:
EN                                                     30                                                  EN
 ---pagebreak---       CN Code                                         Description
              - - Vegetables:
   0711 90 30 - - - Sweetcorn
              Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar
   1302       and other mucilages and thickeners, whether or not modified, derived from vegetable
              products:
              - Vegetable saps and extracts:
   1302 12 00 - - Of liquorice
   1302 13 00 - - Of hops
   1302 20    - Pectic substances, pectinates and pectates:
   1302 20 10 - - Dry
   1302 20 90 - - Other
   1505 00    Wool grease and fatty substances derived therefrom (including lanolin):
   1505 00 10 - Wool grease, crude
              Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated,
   1516       inter-esterified, re-esterified or elaidinised, whether or not refined, but not further
              prepared:
   1516 20    - Vegetable fats and oils and their fractions:
   1516 20 10 - - Hydrogenated castor oil, so called ‘opal-wax’
              Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of
   1517       fractions of different fats or oils of this chapter, other than edible fats or oils or their
              fractions of heading 1516:
   1517 10    - Margarine, excluding liquid margarine:
   1517 10 10 - - Containing, by weight, more than 10% but not more than 15% of milkfats
   1517 90    - Other:
   1517 90 10 - - Containing, by weight, more than 10% but not more than 15% of milkfats
              - - Other:
   1517 90 93 - - - Edible mixtures or preparations of a kind used as mould-release preparations
              Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated,
              sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise
   1518 00    chemically modified, excluding those of heading 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:
   1518 00 10 - Lynoxin
              - Other:
              - - Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated,
   1518 00 91 sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise
              chemically modified, excluding those of heading 1516
              - - Other:
              - - - Inedible mixtures or preparations of animal or of animal and vegetable fats and
   1518 00 95
              oils and their fractions
   1518 00 99 - - - Other
              Vegetable waxes (other than triglycerides), beeswax, other insect waxes and
   1521
              spermaceti, whether or not refined or coloured:
   1521 90    - Other:
              - - Beeswax and other insect waxes, whether or not refined or coloured:
   1521 90 99 - - - Other
EN                                               31                                                        EN
 ---pagebreak---       CN Code                                        Description
              Degras; residues resulting from the treatment of fatty substances or animal or
   1522 00
              vegetable waxes:
   1522 00 10 - Degras
   1704       Sugar confectionery (including white chocolate), not containing cocoa
   1803       Cocoa paste, whether or not defatted
   1804 00 00 Cocoa butter, fat and oil
   1805 00 00 Cocoa powder, not containing added sugar or other sweetening matter
   1806       Chocolate and other food preparations containing cocoa
              Malt extract; food preparations of flour, groats, meal, starch or malt extract, not
              containing cocoa or containing less than 40% by weight of cocoa calculated on a
              totally defatted basis, not elsewhere specified or included; food preparations of
   1901
              goods of headings 0401 to 0404, not containing cocoa or containing less than 5% by
              weight of cocoa calculated on a totally defatted basis, not elsewhere specified or
              included
              Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise
   1902       prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni;
              couscous, whether or not prepared:
              - Uncooked pasta, not stuffed or otherwise prepared:
   1902 11 00 - - Containing eggs
   1902 19    - - Other
   1902 20    - Stuffed pasta, whether or not cooked or otherwise prepared:
              - - Other:
   1902 20 91 - - - Cooked
   1902 20 99 - - - Other
   1902 30    - Other pasta
   1902 40    - Couscous
              Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains,
   1903 00 00
              pearls, siftings or similar forms
              Prepared foods obtained by the swelling or roasting of cereals or cereal products (for
              example, corn flakes); cereals (other than maize (corn)) in grain form or in the form
   1904
              of flakes or other worked grains (except flour, groats and meal), pre-cooked or
              otherwise prepared, not elsewhere specified or included
              Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing
   1905       cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use,
              sealing wafers, rice paper and similar products
              Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by
   2001
              vinegar or acetic acid:
   2001 90    - Other:
   2001 90 30 - - Sweetcorn (Zea mays var. saccharata)
              - - Yams, sweet potatoes and similar edible parts of plants containing 5% or more by
   2001 90 40
              weight of starch
   2001 90 60 - - Palm hearts
              Other vegetables prepared or preserved otherwise than by vinegar or acetic acid,
   2004
              frozen, other than products of heading 2006:
   2004 10    - Potatoes:
              - - Other:
   2004 10 91 - - - In the form of flour, meal or flakes
   2004 90    - Other vegetables and mixtures of vegetables:
EN                                              32                                                   EN
 ---pagebreak---       CN Code                                         Description
   2004 90 10 - - Sweetcorn (Zea mays var. saccharata)
              Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not
   2005
              frozen, other than products of heading 2006:
   2005 20    - Potatoes:
   2005 20 10 - - - In the form of flour, meal or flakes
   2005 80 00 - Sweetcorn (Zea mays var. saccharata)
              Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether
   2008       or not containing added sugar or other sweetening matter or spirit, not elsewhere
              specified or included:
              - Nuts, groundnuts and other seeds, whether or not mixed together:
   2008 11    - - Groundnuts:
   2008 11 10 - - - Peanut butter
              - Other, including mixtures other than those of subheading 2008 19:
   2008 91 00 - - Palm hearts
   2008 99    - - Other:
              - - - Not containing added spirit:
              - - - - Not containing added sugar:
   2008 99 85 - - - - - Maize (corn), other than sweetcorn (Zea mays var. saccharata)
              - - - - - Yams, sweet potatoes and similar edible parts of plants, containing 5% or
   2008 99 91
              more by weight of starch
              Extracts, essences and concentrates, of coffee, tea or maté and preparations with a
   2101       basis of these products or with a basis of coffee, tea or maté; roasted chicory and
              other roasted coffee substitutes, and extracts, essences and concentrates thereof
              Yeast (active or inactive); other single-cell micro-organisms, dead (but not including
   2102
              vaccines of heading 3002); prepared baking powders:
   2102 10    - Active yeasts
   2102 20    - Inactive yeasts; other single-cell micro-organisms, dead:
              - - Inactive yeasts:
              - - - In tablet, cube or similar form, or in immediate packings of a net content not
   2102 20 11
              exceeding 1 kg
   2102 20 19 - - - Other
   2102 30 00 - Prepared baking powders
              Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard
   2103
              flour and meal and prepared mustard:
   2103 10 00 - Soya sauce
   2103 20 00 - Tomato ketchup and other tomato sauces
   2103 30    - Mustard flour and meal and prepared mustard:
   2103 30 90 - - Prepared mustard
   2103 90    - Other:
   2103 90 90 - - Other
              Soups and broths and preparations therefor; homogenised composite food
   2104
              preparations
   2105 00    Ice cream and other edible ice, whether or not containing cocoa
   2106       Food preparations not elsewhere specified or included:
   2106 10    - Protein concentrates and textured protein substances
   2106 90    - Other
EN                                               33                                                  EN
 ---pagebreak---       CN Code                                        Description
              - - Compound alcoholic preparations, other than those based on odoriferous
   2106 90 20
              substances, of a kind used for the manufacture of beverages
              - - Other:
              - - - Containing no milkfats, sucrose, isoglucose or starch or containing, by weight,
   2106 90 92
              less than 1,5% milkfat, 5% sucrose or isoglucose, 5% glucose or starch
   2106 90 98 - - - Other
              Waters, including mineral waters and aerated waters, containing added sugar or
   2202       other sweetening matter or flavoured, and other non-alcoholic beverages, not
              including fruit or vegetable juices of heading 2009
   2203 00    Beer made from malt
              Vermouth and other wine of fresh grapes flavoured with plants or aromatic
   2205
              substances
              Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher;
   2207
              ethyl alcohol and other spirits, denatured, of any strength
              Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol;
   2208
              spirits, liqueurs and other spirituous beverages:
   2208 40    - Rum and other spirits obtained by distilling fermented sugar-cane products
   2208 90    - Other
              - - Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80%
              vol, in containers holding:
   2208 90 91 - - - 2 litres or less
   2208 90 99 - - - More than 2 litres
   2402       Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
              Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’
   2403
              or ‘reconstituted’ tobacco; tobacco extracts and essences
              Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated
   2905
              derivatives:
              - Other polyhydric alcohols:
   2905 43 00 - - Mannitol
   2905 44    - - D-glucitol (sorbitol)
   2905 45 00 - - Glycerol
              Essential oils (terpeneless or not), including concretes and absolutes; resinoids;
              extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or
   3301       the like, obtained by enfleurage or maceration; terpenic by-products of the
              deterpenation of essential oils; aqueous distillates and aqueous solutions of essential
              oils:
   3301 90    - Other:
              - - Extracted oleoresins:
   3301 90 21 - - - Of liquorice and hops
              Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with
              a basis of one or more of these substances, of a kind used as raw materials in
   3302
              industry; other preparations based on odoriferous substances, of a kind used for the
              manufacture of beverages:
   3302 10    - Of a kind used in the food or drink industries:
              - - Of a kind used in the drink industries:
              - - - Preparations containing all flavouring agents characterising a beverage:
   3302 10 10 - - - - Of an actual alcoholic strength by volume exceeding 0,5%
              - - - - Other:
EN                                              34                                                     EN
 ---pagebreak---       CN Code                                         Description
              - - - - - Containing no milkfats, sucrose, isoglucose, glucose or starch or containing,
   3302 10 21
              by weight, less than 1,5% milkfat, 5% sucrose or isoglucose, 5% glucose or starch
   3302 10 29 - - - - - Other
   3501       Casein, caseinates and other casein derivatives; casein glues:
   3501 10    - Casein:
   3501 10 50 - - For industrial uses other than the manufacture of foodstuffs or fodder
   3501 10 90 - - Other
   3501 90    - Other:
   3501 90 90 - - Other
              Dextrins and other modified starches (for example, pregelatinised or esterified
   3505
              starches); glues based on starches, or on dextrins or other modified starches:
   3505 10    - Dextrins and other modified starches:
   3505 10 10 - - Dextrins
              - - Other modified starches:
   3505 10 90 - - - Other
   3505 20    - Glues
              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
   3809
              used in the textile, paper, leather or like industries, not elsewhere specified or
              included:
   3809 10    - With a basis of amylaceous substances
              Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty
   3823
              alcohols:
              - Industrial monocarboxylic fatty acids; acid oils from refining:
   3823 11 00 - - Stearic acid
   3823 12 00 - - Oleic acid
   3823 13 00 - - Tall oil fatty acids
   3823 19    - - Other
   3823 70 00 - Industrial fatty alcohols
              Prepared binders for foundry moulds or cores; chemical products and preparations of
   3824       the chemical or allied industries (including those consisting of mixtures of natural
              products), not elsewhere specified or included:
   3824 60    - Sorbitol other than that of subheading 2905 44
EN                                              35                                                    EN
 ---pagebreak---                                                  ANNEX II
        List 1 : Goods originating in the Community for which Croatia will eliminate duties
       CN Code                                           Description
   0501 00 00       Human hair, unworked, whether or not washed or scoured; waste of human hair
                    Pigs', hogs’ or boars’ bristles and hair; badger hair and other brush making hair;
   0502
                    waste of such bristles or hair
                    Skins and other parts of birds, with their feathers or down, feathers and parts of
                    feathers (whether or not with trimmed edges) and down, not further worked than
   0505
                    cleaned, disinfected or treated for preservation; powder and waste of feathers or
                    parts of feathers
                    Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape),
   0506
                    treated with acid or degelatinised; powder and waste of these products
                    Ivory, tortoiseshell, whalebone and whalebone hair, horns, antlers, hooves, nails,
   0507             claws and beaks, unworked or simply prepared but not cut to shape; powder and
                    waste of these products
                    Coral and similar materials, unworked or simply prepared but not otherwise
   0508 00 00       worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked
                    or simply prepared but not cut to shape, powder and waste thereof
                    Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried;
   0510 00 00       glands and other animal products used in the preparation of pharmaceutical
                    products, fresh, chilled, frozen or otherwise provisionally preserved
                    Animal products not elsewhere specified or included; dead animals of Chapter 1
   0511
                    or 3, unfit for human consumption:
                    - Other:
   0511 99          - - Other:
                    - - - Natural sponges of animal origin:
   0511 99 31       - - - - Raw
   0511 99 39       - - - - Other
   0511 99 85       - - - Other:
                    - - - - Horsehair and horsehair waste, whether or not put up as a layer with or
   ex 0511 99 85
                    without supporting material
   0710             Vegetables (uncooked or cooked by steaming or boiling in water), frozen:
   0710 40 00       - Sweetcorn
                    Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine,
   0711             in sulphur water or in other preservative solutions), but unsuitable in that state for
                    immediate consumption:
   0711 90          - Other vegetables; mixtures of vegetables:
                    - - Vegetables:
   0711 90 30       - - - Sweetcorn
   0903 00 00       Maté
                    Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled,
                    frozen or dried, whether or not ground; fruit stones and kernels and other vegetable
   1212             products (including unroasted chicory roots of the variety Cichorium intybus
                    sativum) of a kind used primarily for human consumption, not elsewhere specified
                    or included:
   1212 20 00       - Seaweeds and other algae
EN                                                    36                                                   EN
 ---pagebreak---        CN Code                                           Description
                 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar
   1302          and other mucilages and thickeners, whether or not modified, derived from
                 vegetable products:
                 - Vegetable saps and extracts:
   1302 12 00    - - Of liquorice
   1302 13 00    - - Of hops
   1302 19       - - Other
   1302 20       - Pectic substances, pectinates and pectates
                 - Mucilages and thickeners, whether or not modified, derived from vegetable
                 products:
   1302 31 00    - - Agar-agar
                 - - Mucilages and thickeners, whether or not modified, derived from locust beans,
   1302 32
                 locust bean seeds or guar seeds:
   1302 32 10    - - - Of locust beans or locust bean seeds
                 Vegetable materials of a kind used primarily for plaiting (for example, bamboos,
   1401          rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and
                 lime bark)
   1404          Vegetable products not elsewhere specified or included
   1505 00       Wool grease and fatty substances derived therefrom (including lanolin)
                 Other animal fats and oils and their fractions, whether or not refined, but not
   1506 00 00
                 chemically modified
                 Other fixed vegetable fats and oils (including jojoba oil) and their fractions,
   1515
                 whether or not refined, but not chemically modified:
   1515 90       - Other:
   1515 90 11    - - Tung oil; jojoba and oiticica oils; myrtle wax and Japan wax; their fractions:
   ex 1515 90 11 - - - Jojoba oil and its fractions
                 Animal or vegetable fats and oils and their fractions, partly or wholly
   1516          hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined,
                 but not further prepared:
   1516 20       - Vegetable fats and oils and their fractions:
   1516 20 10    - - Hydrogenated castor oil, so called ‘opal-wax’
                 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated,
                 sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise
   1518 00       chemically modified, excluding those of heading 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:
   1518 00 10    - Linoxyn
                 - Other:
                 - - Animal or vegetable fats and oils and their fractions, boiled, oxidised,
   1518 00 91    dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or
                 otherwise chemically modified, excluding those of heading 1516
                 - - Other:
                 - - - Inedible mixtures or preparations of animal or of animal and vegetable fats
   1518 00 95
                 and oils and their fractions
   1518 00 99    - - - Other
   1520 00 00    Glycerol, crude; glycerol waters and glycerol lyes
                 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and
   1521
                 spermaceti, whether or not refined or coloured
EN                                                  37                                                 EN
 ---pagebreak---       CN Code                                      Description
              Degras; residues resulting from the treatment of fatty substances or animal or
   1522 00
              vegetable waxes:
   1522 00 10 - Degras
              Other sugars, including chemically pure lactose, maltose, glucose and fructose, in
   1702       solid form; sugar syrups not containing added flavouring or colouring matter;
              artificial honey, whether or not mixed with natural honey; caramel:
   1702 50 00 - Chemically pure fructose
              - Other, including invert sugar and other sugar and sugar syrup blends containing
   1702 90
              in the dry state 50% by weight of fructose:
   1702 90 10 - - Chemically pure maltose
   1704       Sugar confectionery (including white chocolate), not containing cocoa:
   1704 10    - Chewing gum, whether or not sugar-coated
   1803       Cocoa paste, whether or not defatted
   1804 00 00 Cocoa butter, fat and oil
   1805 00 00 Cocoa powder, not containing added sugar or other sweetening matter
              Malt extract; food preparations of flour, groats, meal, starch or malt extract, not
              containing cocoa or containing less than 40 % by weight of cocoa calculated on a
              totally defatted basis, not elsewhere specified or included; food preparations of
   1901
              goods of headings 0401 to 0404, not containing cocoa or containing less than 5%
              by weight of cocoa calculated on a totally defatted basis, not elsewhere specified
              or included:
   1901 10 00 - Preparations for infant use, put up for retail sale
   1901 20 00 - Mixes and doughs for the preparation of bakers’ wares of heading 1905
   1901 90    - Other
              Pasta, whether or not cooked or stuffed (with meat or other substances) or
   1902       otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli,
              cannelloni; couscous, whether or not prepared:
              - Uncooked pasta, not stuffed or otherwise prepared:
   1902 11 00 - - Containing eggs
   1902 19    - - Other
   1902 20    - Stuffed pasta, whether or not cooked or otherwise prepared:
              - - Other:
   1902 20 91 - - - Cooked
   1902 20 99 - - - Other
   1902 30    - Other pasta
   1902 40    - Couscous
              Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains,
   1903 00 00
              pearls, siftings or similar forms
              Prepared foods obtained by the swelling or roasting of cereals or cereal products
              (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the
   1904
              form of flakes or other worked grains (except flour, groats and meal), pre-cooked
              or otherwise prepared, not elsewhere specified or included
              Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by
   2001
              vinegar or acetic acid:
   2001 90    - Other:
   2001 90 30 - - Sweetcorn (Zea mays var. saccharata)
              - - Yams, sweet potatoes and similar edible parts of plants containing 5% or more
   2001 90 40
              by weight of starch
EN                                              38                                                  EN
 ---pagebreak---       CN Code                                        Description
   2001 90 60 - - Palm hearts
              Other vegetables prepared or preserved otherwise than by vinegar or acetic acid,
   2004
              frozen, other than products of heading 2006:
   2004 10    - Potatoes:
              - - Other:
   2004 10 91 - - - In the form of flour, meal or flakes
   2004 90    - Other vegetables and mixtures of vegetables:
   2004 90 10 - - Sweetcorn (Zea mays var. saccharata)
              Other vegetables prepared or preserved otherwise than by vinegar or acetic acid,
   2005
              not frozen, other than products of heading 2006:
   2005 20    - Potatoes:
   2005 20 10 - - In the form of flour, meal or flakes
   2005 80 00 - Sweetcorn (Zea mays var. saccharata)
              Fruit, nuts and other edible parts of plants, otherwise prepared or preserved,
   2008       whether or not containing added sugar or other sweetening matter or spirit, not
              elsewhere specified or included:
              - Nuts, groundnuts and other seeds, whether or not mixed together:
   2008 11    - - Groundnuts:
   2008 11 10 - - - Peanut butter
              - Other, including mixtures other than those of subheading 2008 19:
   2008 91 00 - - Palm hearts
   2008 99    - - Other:
              - - - Not containing added spirit:
              - - - - Not containing added sugar:
   2008 99 85 - - - - - Maize (corn), other than sweetcorn (Zea mays var. saccharata)
              - - - - - Yams, sweet potatoes and similar edible parts of plants, containing 5% or
   2008 99 91
              more by weight of starch
              Extracts, essences and concentrates, of coffee, tea or maté and preparations with a
   2101       basis of these products or with a basis of coffee, tea or maté; roasted chicory and
              other roasted coffee substitutes, and extracts, essences and concentrates thereof
              Yeast (active or inactive); other single-cell micro-organisms, dead (but not
   2102
              including vaccines of heading 3002); prepared baking powders
              Sauces and preparations therefor; mixed condiments and mixed seasonings;
   2103
              mustard flour and meal and prepared mustard
              Soups and broths and preparations therefore; homogenised composite food
   2104
              preparations
   2106       Food preparations not elsewhere specified or included:
   2106 10    - Protein concentrates and textured protein substances
   2106 90    - Other:
              - - Compound alcoholic preparations, other than those based on odoriferous
   2106 90 20
              substances, of a kind used for the manufacture of beverages
              - - Other:
              - - - Containing no milkfats, sucrose, isoglucose or starch or containing, by weight,
   2106 90 92
              less than 1,5% milkfat, 5% sucrose or isoglucose, 5% glucose or starch
   2106 90 98 - - - Other
              Waters, including natural or artificial mineral waters and aerated waters, not
   2201
              containing added sugar or other sweetening matter nor flavoured; ice and snow:
EN                                              39                                                  EN
 ---pagebreak---        CN Code                                           Description
   2201 90 00    - Other
   2203 00       Beer made from malt
                 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or
   2207
                 higher; ethyl alcohol and other spirits, denatured, of any strength
                 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80%
   2208
                 vol; spirits, liqueurs and other spirituous beverages:
   2208 20       - Spirits obtained by distilling grape wine or grape marc
   2208 30       - Whiskies
   2208 40       - Rum and other spirits obtained by distilling fermented sugar-cane products
   2208 50       - Gin and Geneva
   2208 60       - Vodka
   2208 70       - Liqueurs and cordials
   2208 90       - Other:
                 - - Arrack, in containers holding:
   2208 90 11    - - - 2 litres or less
   2208 90 19    - - - More than 2 litres
                 - - Plum, pear or cherry spirit (excluding liqueurs), in containers holding:
   2208 90 33    - - - 2 litres or less:
   ex 2208 90 33 - - - - Pear or cherry spirit except plum-brandy (Slivovitz)
   2208 90 38    - - - More than 2 litres:
   ex 2208 90 38 - - - - Pear or cherry spirit except plum-brandy (Slivovitz)
                 - - Other spirits and other spirituous beverages, in containers holding:
                 - - - 2 litres or less:
   2208 90 41    - - - - Ouzo
                 - - - - Other:
                 - - - - - Spirits (excluding liqueurs):
                 - - - - - - Distilled from fruit:
   2208 90 45    - - - - - - - Calvados
   2208 90 48    - - - - - - - Other
                 - - - - - - Other:
   2208 90 52    - - - - - - - Korn
   2208 90 54    - - - - - - - Tequila
   2208 90 56    - - - - - - - Other
   2208 90 69    - - - - - Other spirituous beverages
                 - - - More than 2 litres:
                 - - - - Spirits (excluding liqueurs):
   2208 90 71    - - - - - Distilled from fruit
   2208 90 75    - - - - - Tequila
   2208 90 77    - - - - - Other
   2208 90 78    - - - - Other spirituous beverages
                 - - Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80%
                 vol, in containers holding:
   2208 90 91    - - - 2 litres or less
   2208 90 99    - - - More than 2 litres
   2402          Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:
   2402 10 00    - Cigars, cheroots and cigarillos, containing tobacco
EN                                                  40                                              EN
 ---pagebreak---       CN Code                                       Description
              Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’
   2403
              or ‘reconstituted’ tobacco; tobacco extracts and essences:
              - Other:
   2403 91 00 - - ‘Homogenised’ or ‘reconstituted’ tobacco
   2403 99    - - Other
              Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated
   2905
              derivatives:
              - Other polyhydric alcohols:
   2905 43 00 - - Mannitol
   2905 44    - - D-glucitol (sorbitol)
   2905 45 00 - - Glycerol
              Essential oils (terpeneless or not), including concretes and absolutes; resinoids;
              extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or
   3301       the like, obtained by enfleurage or maceration; terpenic by-products of the
              deterpenation of essential oils; aqueous distillates and aqueous solutions of
              essential oils:
   3301 90    - Other:
              - - Extracted oleoresins:
   3301 90 21 - - - Of liquorice and hops
   3301 90 30 - - - Other
              Mixtures of odoriferous substances and mixtures (including alcoholic solutions)
              with a basis of one or more of these substances, of a kind used as raw materials in
   3302
              industry; other preparations based on odoriferous substances, of a kind used for the
              manufacture of beverages:
   3302 10    - Of a kind used in the food or drink industries:
              - - Of a kind used in the drink industries:
              - - - Preparations containing all flavouring agents characterising a beverage:
   3302 10 10 - - - - Of an actual alcoholic strength by volume exceeding 0,5%
              - - - - Other:
              - - - - - Containing no milkfats, sucrose, isoglucose, glucose or starch or
   3302 10 21 containing, by weight, less than 1,5% milkfat, 5% sucrose or isoglucose, 5%
              glucose or starch
   3302 10 29 - - - - - Other
   3501       Casein, caseinates and other casein derivatives; casein glues:
   3501 10    - Casein
   3501 90    - Other:
   3501 90 90 - - Other
              Dextrins and other modified starches (for example, pregelatinised or
   3505       esterifiedstarches); glues based on starches, or on dextrins or other modified
              starches:
   3505 10    - Dextrins and other modified starches:
   3505 10 10 - - Dextrins
              - - Other modified starches:
   3505 10 90 - - - Other
   3505 20    - Glues
EN                                              41                                                     EN
 ---pagebreak---       CN Code                                       Description
              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
   3809
              used in the textile, paper, leather or like industries, not elsewhere specified or
              included:
   3809 10    - With a basis of amylaceous substances
              Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty
   3823
              alcohols:
              - Industrial monocarboxylic fatty acids; acid oils from refining:
   3823 11 00 - - Stearic acid
   3823 12 00 - - Oleic acid
   3823 13 00 - - Tall oil fatty acids
   3823 19    - - Other
   3823 70 00 - Industrial fatty alcohols
              Prepared binders for foundry moulds or cores; chemical products and preparations
   3824       of the chemical or allied industries (including those consisting of mixtures of
              natural products), not elsewhere specified or included:
   3824 60    - Sorbitol other than that of subheading 2905 44
EN                                              42                                               EN
 ---pagebreak---    List 2: Quotas and duties applicable upon import into Croatia of goods originating in the Community
   Note: The products listed in this Table shall benefit from a zero-duty tariff within the tariff quotas set
   out below. The applicable duty for quantities exceeding these volumes will be 50% of the MFN duty
   rate.
                                                                                      Annual tariff quota
         CN Code                                Description
                                                                                             (tonnes)
     0403 10 51       Buttermilk, curdled milk and cream, yogurt, kephir and              2 390 tonnes
     0403 10 53       other fermented or acidified milk and cream, flavoured or
     0403 10 59       containing added fruit, nuts or cocoa
     0403 10 91
     0403 10 93
     0403 10 99
     0403 90 71
     0403 90 73
     0403 90 79
     0403 90 91
     0403 90 93
     0403 90 99
     0405 20 10       Dairy spreads of a fat content, by weight, of 39% or more              68 tonnes
     0405 20 30       but not exceeding 75%
     1517 10 10       Margarine and edible mixtures or preparations of animal or            700 tonnes
     1517 90 10       vegetable fats or oils or of fractions, containing more than
     1517 90 93       10% but not more than 15% by weight of milk fats; edible
                      mixtures or preparations of a kind used as mould release
                      preparations
     2201 10 11       Mineral waters and aerated waters                                   16 907 tonnes
     2201 10 19
     2201 10 90
     2205 10 10       Vermouth and other wine of fresh grapes flavoured with                  420 hl
     2205 10 90       plants or aromatic substances
     2205 90 10
     2205 90 90
     ex 2208 90 33    Plum-brandy (Slivovitz) of an alcoholic strength by volume              170 hl
     ex 2208 90 38    of less than 80% vol
     2402 20 10       Cigarettes containing tobacco; cigars, cheroots, cigarillos            35 tonnes
     2402 20 90       and cigarettes, of tobacco substitutes
     2402 90 00
     2403 10 10       Smoking tobacco, whether or not containing tobacco                     42 tonnes
     2403 10 90       substitutes in any proportion
EN                                                      43                                                    EN
 ---pagebreak---    List 3: Quotas and duties applicable upon import into Croatia of goods originating in the Community
   Note: The products listed in this Table shall benefit from a zero-duty tariff within the tariff quotas set
   out below. The applicable duty for quantities exceeding these volumes will be 40% of the MFN duty
   rate.
                                                                                                Annual
       CN Code                                  Description                                   tariff quota
                                                                                                (tonnes)
      1704 90 10 Sugar confectionery (including white chocolate) other than chewing               1 250
      1704 90 30 gum, not containing cocoa
      1704 90 51
      1704 90 55
      1704 90 61
      1704 90 65
      1704 90 71
      1704 90 75
      1704 90 81
      1704 90 99
      1806        Chocolate and other food preparations containing cocoa                          2 410
                  Bread, pastry, cakes, biscuits and other bakers' wares, whether or not
                  containing cocoa; communion wafers, empty cachets of a kind
      1905                                                                                        4 390
                  suitable for pharmaceutical use, sealing wafers, rice paper and similar
                  products
      2105 00     Ice cream and other edible ice, whether or not containing cocoa                 1 430
                  Waters, including mineral waters and aerated waters, containing
                  added sugar or other sweetening matter or flavoured, and other non-
      2202                                                                                       18 100
                  alcoholic beverages, not including fruit or vegetable juices of heading
                  2009
EN                                                    44                                                      EN
 ---pagebreak---    List 4: Quotas and duties applicable upon import into Croatia of goods originating in the
   Community
   Note: The products listed in this Table shall benefit from a zero-duty tariff within the annual tariff
   quotas set out below. For the quantities exceeding the quota, the conditions set out in Annex II, list 1
   to Protocol 3 apply.
                                                                                              Annual
     CN Code                                           Description                          tariff quota
                                                                                              (tonnes)
   2103 90 30      Aromatic bitters of an alcoholic strength by volume of 44,2 to                 300
   2103 90 90      49,2% vol containing from 1,5 to 6% by weight of gentian, spices
                   and various ingredients and from 4 to 10% of sugar, in containers
                   holding 0,5 litre or less; other sauces and preparations thereof and
                   mixed condiments and mixed saesonings, excluding soya sauce,
                   tomato ketchup and other tomato sauces and liquid mango chutney
EN                                                      45                                                  EN
 ---pagebreak---                                                   ANNEX IX
                                                    'Annex I
                                                 AGREEMENT
                                BETWEEN THE EUROPEAN COMMUNITY
                                     AND THE REPUBLIC OF CROATIA
          ON RECIPROCAL PREFERENTIAL TRADE CONCESSIONS FOR CERTAIN WINES
   1.       Imports into the Community of the following products originating in the Republic of Croatia
   shall be subject to the concessions set out below from 1 August 2007:
                                                                      Annual        Yearly
                                                     Applicable                                   Specific
        CN code               Description                            Quantity      increase
                                                         duty                                    provisions
                                                                         (hl)        (hl)
    ex 2204 10         Quality sparkling wine
                                                      exemption        44 000       10 000         (1)(2)
    ex 2204 21         Wine of fresh grapes
    ex 2204 29         Wine of fresh grapes           exemption        29 000          0             (2)
   (1)      Subject to at least 80% of the eligible quantity having been utilised in the previous year, the
   yearly increase is applied until the sum of the quota applying to position ex 2204 10 and ex 2204 21
   and the quota applying to position ex 2204 29 reaches a maximum of 98 000 hl.
   (2)      Consultations at the request of one of the Contracting Parties may be held to adapt the quotas
   by transfering quantities from the quota applying to position ex 2204 29 to the quota applying to
   positions ex 2204 10 and ex 2204 21.
   2.       The Community shall grant a preferential zero-duty within tariff quotas as mentioned under
   point 1, subject to the condition that no export subsidies shall be paid for exports of these quantities by
   the Republic of Croatia.
   3.       Imports into the Republic of Croatia of the following products originating in the Community
   shall be subject to the concessions set out below from 1 August 2007:
        Croatian                                                      Annual        Yearly
                                                    Applicable                                    Specific
        customs              Description                            Quantities     increase
                                                        duty                                    provisions
       tariff code                                                      (hl)          (hl)
      ex 2204 10      Quality sparkling wine
                                                     exemption        14 000          800           (1)
      ex 2204 21      Wine of fresh grapes
      ex 2204 29      Wine of fresh grapes           exemption         8 000           0
                      Wine of fresh grapes,
                      including fortified wines;
      ex 2204                                      50% of MFN           900            0
                      grape must other than that
                      of heading 2009
   (1)      Subject to at least 80% of the eligible quantity having been utilised in the previous year, the
   yearly increase is applied until the quota reaches a maximum of 18 000 hl.
   4.       The Republic of Croatia shall grant a preferential zero-duty within tariff quotas as mentioned
   under point 3, subject to the condition that no export subsidies shall be paid for exports of these
   quantities by the Community.
EN                                                     46                                                      EN
 ---pagebreak---    5.       This Agreement shall cover wine
   (a)      which has been produced from fresh grapes wholly produced and harvested in the territory of
   the Contracting Party in question, and
   (b)      (i)      originating in the EU, which has been produced in accordance with the rules
   governing the oenological practices and processes referred to in Title V of Council Regulation (EC)
   No 1493/1999;
            (ii)     originating in the Republic of Croatia, which has been produced in accordance with
   the rules governing the oenological practices and processes in conformity with the Croatian law. These
   oenological rules referred to shall be in conformity with the Community legislation.
   6.       Imports of wine under the concessions provided in this Agreement will be subject to the
   presentation of a certificate issued by a mutually recognised official body appearing on the lists drawn
   up jointly, to the effect that the wine in question complies with point 5(b).
   7.       The Contracting Parties shall examine no later than in the first quarter of 2005 the
   opportunities for granting each other further concessions taking into account the development of wine
   trade between the Contracting Parties.
   8.       The Contracting Parties shall ensure that the benefits granted reciprocally are not called into
   question by other measures.
   9.       Consultations are to take place at the request of either Contracting Party on any problem
   relating to the way this Agreement operates.
   10.      This Agreement shall apply, on the one hand, in the territories in which the Treaty establishing
   the European Community is applied and under the conditions laid down in that Treaty and, on the
   other hand, in the territory of the Republic of Croatia.'
EN                                                      47                                                   EN
 ---pagebreak---                     ANNEX X
                  'PROTOCOL 4
   CONCERNING THE DEFINITION OF THE CONCEPT OF
          "ORIGINATING PRODUCTS" AND
     METHODS OF ADMINISTRATIVE CO-OPERATION
EN                       48                    EN
 ---pagebreak---                                      PROTOCOL 4
              CONCERNING THE DEFINITION OF THE CONCEPT OF
                       "ORIGINATING PRODUCTS" AND
            METHODS OF ADMINISTRATIVE CO-OPERATION FOR THE
     APPLICATION OF THE PROVISIONS OF THIS AGREEMENT BETWEEN
                       THE COMMUNITY AND CROATIA
                                TABLE OF CONTENTS
   TITLE I       GENERAL PROVISIONS
   Article 1     Definitions
   TITLE II      DEFINITION         OF     THE   CONCEPT   OF "ORIGINATING
   PRODUCTS"
   Article 2     General requirements
   Article 3     Cumulation in the Community
   Article 4     Cumulation in Croatia
   Article 5     Wholly obtained products
   Article 6     Sufficiently worked or processed products
   Article 7     Insufficient working or processing
   Article 8     Unit of qualification
   Article 9     Accessories, spare parts and tools
   Article 10    Sets
   Article 11    Neutral elements
   TITLE III     TERRITORIAL REQUIREMENTS
   Article 12    Principle of territoriality
   Article 13    Direct transport
   Article 14    Exhibitions
EN                                           49                            EN
 ---pagebreak---    TITLE IV         DRAWBACK OR EXEMPTION
   Article 15       Prohibition of drawback of, or exemption from, customs duties
   TITLE V          PROOF OF ORIGIN
   Article 16       General requirements
   Article 17       Procedure for the issue of a movement certificate EUR.1
   Article 18       Movement certificates EUR.1 issued retrospectively
   Article 19       Issue of a duplicate movement certificate EUR.1
   Article 20       Issue of movement certificates EUR.1 on the basis of a proof of origin
   issued or made out previously
   Article 21       Accounting segregation
   Article 22       Conditions for making out an invoice declaration
   Article 23       Approved exporter
   Article 24       Validity of proof of origin
   Article 25       Submission of proof of origin
   Article 26       Importation by instalments
   Article 27       Exemptions from proof of origin
   Article 28       Supporting documents
   Article 29       Preservation of proof of origin and supporting documents
   Article 30       Discrepancies and formal errors
   Article 31       Amounts expressed in euro
   TITLE VI          ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION
   Article 32       Mutual assistance
   Article 33       Verification of proofs of origin
   Article 34       Dispute settlement
EN                                               50                                        EN
 ---pagebreak---    Article 35 Penalties
   Article 36 Free zones
   TITLE VII  CEUTA AND MELILLA
   Article 37 Application of the Protocol
   Article 38 Special conditions
   TITLE VIII FINAL PROVISIONS
   Article 39 Amendments to the Protocol
EN                                        51 EN
 ---pagebreak---    List of Annexes
   Annex I:          Introductory notes to the list in Annex II
   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
   Annex III:        Specimens of movement certificate EUR.1 and application for a
   movement certificate EUR.1
   Annex IV:         Text of the invoice declaration
EN                                                 52                                         EN
 ---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;
   (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
   1994 Agreement on implementation of Article VII of the General Agreement on Tariffs
   and Trade (WTO Agreement on customs valuation);
   (f)      "ex-works price" means the price paid for the product ex works to the
   manufacturer in the Community or in Croatia in whose undertaking the last working or
   processing is carried out, provided the price includes the value of all the materials used,
   minus any internal taxes which are, or may be, repaid when the product obtained is
   exported;
   (g)      "value of materials" 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 Community or in Croatia ;
   (h)      "value of originating materials" means the value of such materials as defined in
   (g) applied mutatis mutandis;
   (i)      "value added" shall be taken to be the ex-works price minus the customs value of
   each of the materials incorporated which originate in the other countries referred to in
   Articles 3 and 4 or, where the customs value is not known or cannot be ascertained, the
   first ascertainable price paid for the materials in the Community or in Croatia;
   (j)      "chapters" and "headings" mean 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";
   (k)      "classified" refers to the classification of a product or material under a particular
   heading;
EN                                                    53                                          EN
 ---pagebreak---    (l)     "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;
   (m)     "territories" includes territorial waters.
EN                                                   54                                    EN
 ---pagebreak---                                            TITLE II
            DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"
                                           Article 2
                                     General requirements
   1.      For the purpose of implementing this Agreement, the following products shall be
   considered as originating in the Community:
   (a)     products wholly obtained in the Community within the meaning of Article 5;
   (b)     products obtained in the Community incorporating materials which have not been
   wholly obtained there, provided that such materials have undergone sufficient working or
   processing in the Community within the meaning of Article 6;
   2.      For the purpose of implementing this Agreement, the following products shall be
   considered as originating in Croatia :
   (a)     products wholly obtained in Croatia within the meaning of Article 5;
   (b) products obtained in Croatia incorporating materials which have not been wholly
   obtained there, provided that such materials have undergone sufficient working or
   processing in Croatia within the meaning of Article 6.
                                           Article 3
                           Bilateral Cumulation in the Community
   Materials originating in Croatia shall be considered as materials originating in the
   Community when incorporated into a product obtained there. It shall not be necessary
   that such materials have undergone sufficient working or processing, provided they have
   undergone working or processing going beyond the operations referred to in article 7(1).
                                           Article 4
                               Bilateral Cumulation in Croatia
   Materials originating in the Community shall be considered as materials originating in
   Croatia when incorporated into a product obtained there. It shall not be necessary that
   such materials have undergone sufficient working or processing, provided they have
   undergone working or processing going beyond the operations referred to in article 7(1).
EN                                               55                                         EN
 ---pagebreak---                                                Article 5
                                     Wholly obtained products
   1. The following shall be considered as wholly obtained in the Community or in
   Croatia:
   (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 conducted there;
   (f) products of sea fishing and other products taken from the sea outside the territorial
   waters of the Community or of Croatia by their vessels;
   (g) products made aboard their factory ships exclusively from products referred to in (f);
   (h) used articles collected there fit only for the recovery of raw materials, including used
   tyres fit only for retreading or for use as waste;
   (i) waste and scrap resulting from manufacturing operations conducted there;
   (j) products extracted from marine soil or subsoil outside their territorial waters
   provided that they have sole rights to work that soil or subsoil;
   (k) goods produced there exclusively from the products specified in (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:
   (a) which are registered or recorded in a Member State of the Community or in Croatia;
   (b) which sail under the flag of a Member State of the Community or of Croatia;
   (c) which are owned to an extent of at least 50 per cent by nationals of a Member State
   of the Community or of Croatia, or by a company with its head office in one of these
   States, 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 a
   Member State of the Community or of Croatia and of which, in addition, in the case of
   partnerships or limited companies, at least half the capital belongs to those States or to
   public bodies or nationals of the said States;
EN                                                   56                                         EN
 ---pagebreak---    (d) of which the master and officers are nationals of a Member State of the Community
   or of Croatia;
         and
   (e) of which at least 75 per cent of the crew are nationals of a Member State of the
   Community or of Croatia.
                                             Article 6
                           Sufficiently worked or processed products
   1. For the purposes of Article 2, products which are not wholly obtained are considered
   to be sufficiently worked or processed when the conditions set out in the list in Annex II
   are fulfilled.
   The conditions referred to above indicate, for all products covered by the Agreement, the
   working or processing which must be carried out on non-originating materials used in
   manufacturing and apply only in relation to such materials. It follows that if a product
   which has acquired originating status by fulfilling the conditions set out in the list is used
   in the manufacture of another product, the conditions applicable to the product in which
   it is incorporated do not apply to it, and no account shall be taken of the non-originating
   materials which may have been used in its manufacture.
   2. Notwithstanding paragraph 1, non-originating materials which, according to the
   conditions set out in the list, should not be used in the manufacture of a product may
   nevertheless be used, provided that:
   (a) their total value does not exceed 10 per cent of the ex-works price of the product;
   (b) any of the percentages given in the list for the maximum value of non-originating
   materials are not exceeded through the application of this paragraph.
   This paragraph shall not apply to products falling within Chapters 50 to 63 of the
   Harmonized System.
   3.    Paragraphs 1 and 2 shall apply subject to the provisions of Article 7.
                                             Article 7
                               Insufficient working or processing
             1.    Without prejudice to paragraph 2, the following operations shall be
                   considered as insufficient working or processing to confer the status of
                   originating products, whether or not the requirements of Article 6 are
                   satisfied:
EN                                                 57                                             EN
 ---pagebreak---                    (a)   preserving operations to ensure that the products remain in good
                         condition during transport and storage;
                   (b)   breaking-up and assembly of packages;
                   (c)   washing, cleaning; removal of dust, oxide, oil, paint or other
                         coverings;
                   (d)   ironing or pressing of textiles;
                   (e)   simple painting and polishing operations;
                   (f)   husking, partial or total bleaching, polishing, and glazing of cereals
                         and rice;
                   (g)   operations to colour sugar or form sugar lumps;
                   (h)   peeling, stoning and shelling, of fruits, nuts and vegetables;
                   (i)   sharpening, simple grinding or simple cutting;
                   (j)   sifting, screening, sorting, classifying, grading, matching; (including
                         the making-up of sets of articles);
                   (k)   simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on
                         cards or boards and all other simple packaging operations;
                   (l)   affixing or printing marks, labels, logos and other like distinguishing
                         signs on products or their packaging;
                   (m) simple mixing of products, whether or not of different kinds;
                   (n)   simple assembly of parts of articles to constitute a complete article
                         or disassembly of products into parts;
                   (o)   a combination of two or more operations specified in (a) to (n);
                   (p)   slaughter of animals.
             2.    All operations carried out either in the Community or in Croatia on a
                   given product shall be considered together when determining whether the
                   working or processing undergone by that product is to be regarded as
                   insufficient within the meaning of paragraph 1.
                                              Article 8
                                       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.
EN                                                  58                                           EN
 ---pagebreak---    It follows that:
   (a) when a product composed of a group or assembly of articles is classified under the
   terms of the Harmonized System in 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 included for the purposes of
   determining origin.
                                             Article 9
                               Accessories, spare parts and tools
   Accessories, spare parts and tools dispatched with a piece of equipment, machine,
   apparatus or vehicle, which are part of the normal equipment and included in the price
   thereof or which are not separately invoiced, shall be regarded as one with the piece of
   equipment, machine, apparatus or vehicle in question.
                                            Article 10
                                               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 11
                                       Neutral elements
   In order to determine whether a product originates, it shall not be necessary to determine
   the origin of the following which might be used in its manufacture:
   (a) energy and fuel;
   (b) plant and equipment;
   (c) machines and tools;
   (d) goods which do not enter and which are not intended to enter into the final
   composition of the product.
EN                                                 59                                         EN
 ---pagebreak---                                             TITLE III
                               TERRITORIAL REQUIREMENTS
                                            Article 12
                                    Principle of territoriality
   1. Except as provided for in Articles 3 and 4 and paragraph 3 of this Article, the
   conditions for acquiring originating status set out in Title II must be fulfilled without
   interruption in the Community or in Croatia.
   2. Except as provided for in Articles 3 and 4, where originating goods exported from
   the Community or from Croatia to another country return, they must be considered as
   non-originating, unless it can be demonstrated to the satisfaction of the customs
   authorities that:
   (a) the returning goods are the same 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.
   3. The acquisition of originating status in accordance with the conditions set out in
   Title II shall not be affected by working or processing done outside the Community or
   Croatia on materials exported from the Community or from Croatia and subsequently re-
   imported there, provided:
   (a) the said materials are wholly obtained in the Community or in Croatia or have
   undergone working or processing beyond the operations referred to in Article 7 prior to
   being exported;
   and
   (b) it can be demonstrated to the satisfaction of the customs authorities that:
           i)the re-imported goods have been obtained by working or processing the
   exported materials;
   and
           ii) the total added value acquired outside the Community or Croatia by applying
   the provisions of this Article does not exceed 10 per cent of the ex-works price of the end
   product for which originating status is claimed.
EN                                                60                                           EN
 ---pagebreak---    4. For the purposes of paragraph 3, the conditions for acquiring originating status set
   out in Title II shall not apply to working or processing done outside the Community or
   Croatia. But where, in the list in Annex II, a rule setting a maximum value for all the
   non-originating materials incorporated is applied in determining the originating status of
   the end product, the total value of the non-originating materials incorporated in the
   territory of the party concerned, taken together with the total added value acquired
   outside the Community or Croatia by applying the provisions of this Article, shall not
   exceed the stated percentage.
   5. For the purposes of applying the provisions of paragraphs 3 and 4, 'total added value'
   shall be taken to mean all costs arising outside the Community or Croatia, including the
   value of the materials incorporated there.
   6. The provisions of paragraphs 3 and 4 shall not apply to products which do not fulfil
   the conditions set out in the list in Annex II or which can be considered sufficiently
   worked or processed only if the general tolerance fixed in Article 6(2) is applied.
   7. The provisions of paragraphs 3 and 4 shall not apply to products of Chapters 50 to
   63 of the Harmonized System
   8. Any working or processing of the kind covered by the provisions of this Article and
   done outside the Community or Croatia shall be done under the outward processing
   arrangements, or similar arrangements.
                                           Article 13
                                        Direct transport
   1. The preferential treatment provided for under the Agreement applies only to
   products, satisfying the requirements of this Protocol, which are transported directly
   between the Community and Croatia. However, products constituting one single
   consignment may be transported through other territories with, should the occasion arise,
   trans-shipment or temporary warehousing in such territories, provided that they remain
   under the surveillance of the customs authorities in the country of transit or warehousing
   and do not undergo operations other than unloading, reloading or any operation designed
   to preserve them in good condition.
   Originating products may be transported by pipeline across territory other than that of the
   Community or Croatia.
EN                                                61                                           EN
 ---pagebreak---    2. Evidence that the conditions set out in paragraph 1 have been fulfilled shall be
   supplied to the customs authorities of the importing country by the production of:
   (a) a single transport document covering the passage from the exporting country
   through the country of transit; or
   (b) a certificate issued by the customs authorities of the country of transit:
   (i)     giving an exact description of the products;
   (ii)    stating the dates of unloading and reloading of the products and, where
   applicable, the names of the ships, or the other means of transport used;
   and
   (iii)   certifying the conditions under which the products remained in the transit
   country; or
   (c) failing these, any substantiating documents.
                                             Article 14
                                            Exhibitions
   1. Originating products, sent for exhibition in a country other than the Community and
   Croatia and sold after the exhibition for importation in the Community or in Croatia shall
   benefit on importation from the provisions of the Agreement provided it is shown to the
   satisfaction of the customs authorities that:
   (a) an exporter has consigned these products from the Community or from Croatia to
   the country in which the exhibition is held and has exhibited them there;
   (b) the products have been sold or otherwise disposed of by that exporter to a person in
   the Community or in Croatia;
   (c) the products have been consigned during the exhibition or immediately thereafter in
   the state in which they were sent for exhibition;
   and
   (d) the products have not, since they were consigned for exhibition, been used for any
   purpose other than demonstration at the exhibition.
EN                                                 62                                         EN
 ---pagebreak---    2. A proof of origin must be issued or made out in accordance with the provisions of
   Title V 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 conditions under which they have
   been exhibited may be required.
   3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair
   or similar public show or display which is not organised for private purposes in shops or
   business premises with a view to the sale of foreign products, and during which the
   products remain under customs control.
EN                                              63                                              EN
 ---pagebreak---                                             TITLE IV
                                DRAWBACK OR EXEMPTION
                                            Article 15
               Prohibition of drawback of, or exemption from, customs duties
   1.    Non-originating materials used in the manufacture of products originating in the
   Community or in Croatia for which a proof of origin is issued or made out in accordance
   with the provisions of Title V shall not be subject in the Community or in Croatia to
   drawback of, or exemption from, customs duties of whatever kind.
   2. The prohibition in paragraph 1 shall apply to any arrangement for refund, remission
   or non-payment, partial or complete, of customs duties or charges having an equivalent
   effect, applicable in the Community or in Croatia to materials used in the manufacture,
   where such refund, remission or non-payment applies, expressly or in effect, when
   products obtained from the said materials are exported and not when they are retained for
   home use there.
   3. The exporter of products covered by a proof of origin shall be prepared to submit at
   any time, upon request from the customs authorities, all appropriate documents proving
   that no drawback has been obtained in respect of the non-originating materials used in
   the manufacture of the products concerned and that all customs duties or charges having
   equivalent effect applicable to such materials have actually been paid.
   4. The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within
   the meaning of Article 8(2), accessories, spare parts and tools within the meaning of
   Article 9 and products in a set within the meaning of Article 10 when such items are non-
   originating.
   5. The provisions of paragraphs 1 to 4 shall apply only in respect of materials which
   are of the kind to which the Agreement applies. Furthermore, they shall not preclude the
   application of an export refund system for agricultural products, applicable upon export
   in accordance with the provisions of the Agreement.
EN                                                64                                         EN
 ---pagebreak---                                              TITLE V
                                       PROOF OF ORIGIN
                                             Article 16
                                      General requirements
   1. Products originating in the Community shall, on importation into Croatia and
   products originating in Croatia shall, on importation into the Community benefit from the
   Agreement upon submission of either:
   (a)    a movement certificate EUR.1, a specimen of which appears in Annex III; or
   (b)    in the cases specified in Article 22(1), a declaration, subsequently referred to as
   the "invoice declaration", given by the exporter on an invoice, a delivery note or any
   other commercial document which describes the products concerned in sufficient detail
   to enable them to be identified; the text of the invoice declaration appears in Annex IV.
   2. Notwithstanding paragraph 1, originating products within the meaning of this
   Protocol shall, in the cases specified in Article 27, benefit from the Agreement without it
   being necessary to submit any of the documents referred to above.
                                             Article 17
                   Procedure for the issue of a movement certificate EUR.1
   1. A movement certificate EUR.1 shall be issued by the customs authorities of the
   exporting country on application having been made in writing by the exporter or, under
   the exporter's responsibility, by his authorised representative.
   2. For this purpose, the exporter or his authorised representative shall fill out both the
   movement certificate EUR.1 and the application form, specimens of which appear in
   Annex III. These forms shall be completed in one of the languages in which this
   Agreement is drawn up and in accordance with the provisions of the domestic law of the
   exporting country. If they are hand-written, 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.
EN                                                  65                                         EN
 ---pagebreak---    3. The exporter applying for the issue of a movement certificate EUR.1 shall be
   prepared to submit at any time, at the request of the customs authorities of the exporting
   country where the movement certificate EUR.1 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. A movement certificate EUR.1 shall be issued by the customs authorities of a
   Member State of the Community or of Croatia if the products concerned can be
   considered as products originating in the Community or in Croatia and fulfil the other
   requirements of this Protocol.
   5. The customs authorities issuing movement certificates EUR.1 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
   considered appropriate. They shall also ensure that the forms referred to in paragraph 2
   are duly completed. In particular, they shall check whether the space reserved for the
   description of the products has been completed in such a manner as to exclude all
   possibility of fraudulent additions.
   6. The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of
   the certificate.
   7. A movement certificate EUR.1 shall be issued by the customs authorities and made
   available to the exporter as soon as actual exportation has been effected or ensured.
                                            Article 18
                      Movement certificates EUR.1 issued retrospectively
   1. Notwithstanding Article 17(7), a movement certificate EUR.1 may exceptionally be
   issued after exportation of the products to which it relates if:
   (a) it was not issued at the time of exportation because of errors or involuntary
   omissions or special circumstances;
   or
   (b) it is demonstrated to the satisfaction of the customs authorities that a movement
   certificate EUR.1 was issued but was not accepted at importation for technical reasons.
   2. For the implementation of paragraph 1, the exporter must indicate in his application
   the place and date of exportation of the products to which the movement certificate
   EUR.1 relates, and state the reasons for his request.
EN                                                66                                          EN
 ---pagebreak---    3. The customs authorities may issue a movement certificate EUR.1 retrospectively
   only after verifying that the information supplied in the exporter's application agrees with
   that in the corresponding file.
   4. Movement certificates EUR.1 issued retrospectively must be endorsed with the
   following phrase in English:
   "ISSUED RETROSPECTIVELY",
   5. The endorsement referred to in paragraph 4 shall be inserted in the "Remarks" box
   of the movement certificate EUR.1.
                                             Article 19
                       Issue of a duplicate movement certificate EUR.1
   1. In the event of theft, loss or destruction of a movement certificate EUR.1, the
   exporter may apply to the customs authorities which issued it for a duplicate made out on
   the basis of the export documents in their possession.
   2. The duplicate issued in this way must be endorsed with the following word in
   English:
   "DUPLICATE"
   3. The endorsement referred to in paragraph 2 shall be inserted in the "Remarks" box
   of the duplicate movement certificate EUR.1.
   4. The duplicate, which must bear the date of issue of the original movement
   certificate EUR.1, shall take effect as from that date.
                                             Article 20
      Issue of movement certificates EUR.1 on the basis of a proof of origin issued or
                                      made out previously
   When originating products are placed under the control of a customs office in the
   Community or in Croatia, it shall be possible to replace the original proof of origin by
   one or more movement certificates EUR.1 for the purpose of sending all or some of these
   products elsewhere within the Community or Croatia. The replacement movement
   certificate(s) EUR.1 shall be issued by the customs office under whose control the
   products are placed.
EN                                                 67                                           EN
 ---pagebreak---                                             Article 21
                                    Accounting segregation
   1. Where considerable cost or material difficulties arise in keeping separate stocks of
   originating and non-originating materials which are identical and interchangeable, the
   customs authorities may, at the written request of those concerned, authorise the so-
   called "accounting segregation" method to be used for managing such stocks.
   2. This method must be able to ensure that, for a specific reference-period, the number
   of products obtained which could be considered as "originating" is the same as that
   which would have been obtained if there had been physical segregation of the stocks.
   3. The customs authorities may grant such authorisation, subject to any conditions
   deemed appropriate.
   4. This method is recorded and applied on the basis of the general accounting principles
   applicable in the country where the product was manufactured.
   5. The beneficiary of this facilitation may issue or apply for proofs of origin, as the
   case may be, for the quantity of products which may be considered as originating. At the
   request of the customs authorities, the beneficiary shall provide a statement of how the
   quantities have been managed.
   6. The customs authorities shall monitor the use made of the authorisation and may
   withdraw it at any time whenever the beneficiary makes improper use of the
   authorisation in any manner whatsoever or fails to fulfil any of the other conditions laid
   down in this Protocol.
                                            Article 22
                      Conditions for making out an invoice declaration
   1.   An invoice declaration as referred to in Article 16(1)(b) may be made out:
   (a)          by an approved exporter within the meaning of Article 23,
   or
   (b)          by any exporter for any consignment consisting of one or more packages
   containing originating products whose total value does not exceed EUR 6,000.
   2. An invoice declaration may be made out if the products concerned can be considered
   as products originating in the Community or in Croatia and fulfil the other requirements
   of this Protocol.
EN                                                68                                          EN
 ---pagebreak---    3. The exporter making out an invoice declaration shall be prepared to submit at any
   time, at the request of the customs authorities of the exporting country, all appropriate
   documents proving the originating status of the products concerned as well as the
   fulfilment of the other requirements of this Protocol.
   4. An invoice declaration shall be made out by the exporter by typing, stamping or
   printing on the invoice, the delivery note or another commercial document, the
   declaration, the text of which appears in Annex IV, using one of the linguistic versions
   set out in that Annex and in accordance with the provisions of the domestic law of the
   exporting country. If the declaration is hand-written, it shall be written in ink in printed
   characters.
   5. Invoice declarations shall bear the original signature of the exporter in manuscript.
   However, an approved exporter within the meaning of Article 23 shall not be required to
   sign such declarations provided that he gives the customs authorities of the exporting
   country a written undertaking that he accepts full responsibility for any invoice
   declaration which identifies him as if it had been signed in manuscript by him.
   6. An invoice declaration may be made out by the exporter when the products to which
   it relates are exported, or after exportation on condition that it is presented in the
   importing country no longer than two years after the importation of the products to which
   it relates.
                                             Article 23
                                       Approved exporter
   1. The customs authorities of the exporting country may authorise any exporter,
   hereinafter referred to as 'approved exporter', who makes frequent shipments of products
   under this Agreement to make out invoice declarations irrespective of the value of the
   products concerned. An exporter seeking such authorisation must offer to the satisfaction
   of the customs authorities all guarantees necessary to verify the originating status of the
   products as well as the fulfilment of the other requirements of this Protocol.
   2. The customs authorities may grant the status of approved exporter subject to any
   conditions which they consider appropriate.
   3. The customs authorities shall grant to the approved exporter a customs authorisation
   number which shall appear on the invoice declaration.
   4. The customs authorities shall monitor the use of the authorisation by the approved
   exporter.
EN                                                 69                                           EN
 ---pagebreak---    5. The customs authorities may withdraw the authorisation at any time. They shall do
   so where the approved exporter no longer offers the guarantees referred to in
   paragraph 1, no longer fulfils the conditions referred to in paragraph 2 or otherwise
   makes an incorrect use of the authorisation.
                                             Article 24
                                    Validity of proof of origin
   1. A proof of origin 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. Proofs of origin which are submitted to the customs authorities of the importing
   country after the final date for presentation specified in paragraph 1 may be accepted for
   the purpose of applying preferential treatment, where the failure to submit these
   documents by the final date set is due to exceptional circumstances.
   3. In other cases of belated presentation, the customs authorities of the importing
   country may accept the proofs of origin where the products have been submitted before
   the said final date.
                                             Article 25
                                  Submission of proof of origin
   Proofs of origin shall be submitted to the customs authorities of the importing country in
   accordance with the procedures applicable in that country. The said authorities may
   require a translation of a proof of origin and may also require the import declaration to be
   accompanied by a statement from the importer to the effect that the products meet the
   conditions required for the implementation of the Agreement.
                                             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 Sections XVI
   and XVII or headings 7308 and 9406 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.
EN                                                 70                                           EN
 ---pagebreak---                                              Article 27
                                Exemptions from proof of origin
   1. Products sent as small packages from private persons to private persons or forming
   part of travellers' personal luggage shall be admitted as originating products without
   requiring the submission of a proof of origin, provided that such products are not
   imported by way of trade and have been declared as meeting the requirements of this
   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 CN22/CN23 or on a sheet of paper annexed to that document.
   2. Imports which are occasional and consist solely of products for the personal use of
   the recipients or travellers or their families shall not be considered as imports by way of
   trade if it is evident from the nature and quantity of the products that no commercial
   purpose is in view.
   3. Furthermore, the total value of these products shall not exceed EUR 500 in the case
   of small packages or EUR 1,200 in the case of products forming part of travellers'
   personal luggage.
                                             Article 28
                                      Supporting documents
   The documents referred to in Articles 17(3) and 22(3) used for the purpose of proving
   that products covered by a movement certificate EUR.1 or an invoice declaration can be
   considered as products originating in the Community or in Croatia and fulfil the other
   requirements of this Protocol may consist inter alia of the following:
   (a) direct evidence of the processes carried out by the exporter or supplier to obtain the
   goods concerned, contained for example in his accounts or internal book-keeping;
   (b) documents proving the originating status of materials used, issued or made out in the
   Community or in Croatia where these documents are used in accordance with domestic
   law;
   (c) documents proving the working or processing of materials in the Community or in
   Croatia, issued or made out in the Community or in Croatia , where these documents are
   used in accordance with domestic law;
   (d) movement certificates EUR.1 or invoice declarations proving the originating status
   of materials used, issued or made out in the Community or in Croatia in accordance with
   this Protocol.
EN                                                  71                                         EN
 ---pagebreak---    (e) appropriate evidence concerning working or processing undergone outside the
   Community or Croatia by application of Article 12, proving that the requirements of that
   Article have been satisfied.
                                             Article 29
                   Preservation of proof of origin and supporting documents
   1. The exporter applying for the issue of a movement certificate EUR.1 shall keep for
   at least three years the documents referred to in Article 17(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 22(3).
   3. The customs authorities of the exporting country issuing a movement
   certificate EUR.1 shall keep for at least three years the application form referred to in
   Article 17(2).
   4. The customs authorities of the importing country shall keep for at least three years
   the movement certificates EUR.1 and the invoice declarations submitted to them.
                                             Article 30
                                Discrepancies and formal errors
   1. The discovery of slight discrepancies between the statements made in the proof of
   origin and those made in the documents submitted to the customs office for the purpose
   of carrying out the formalities for importing the products shall not ipso facto render the
   proof of origin null and void if it is duly established that this document does correspond
   to the products submitted.
   2. Obvious formal errors such as typing errors on a proof of origin 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.
                                             Article 31
                                  Amounts expressed in euro
   1. For the application of the provisions of Article 22(1)(b) and Article 27(3) in cases
   where products are invoiced in a currency other than euro, amounts in the national
   currencies of the Member States of the Community or of Croatia equivalent to the
   amounts expressed in euro shall be fixed annually by each of the countries concerned.
EN                                                 72                                         EN
 ---pagebreak---    2. A consignment shall benefit from the provisions of Article 22(1)(b) or Article 27(3)
   by reference to the currency in which the invoice is drawn up, according to the amount
   fixed by the country concerned.
   3. The amounts to be used in any given national currency shall be the equivalent in that
   currency of the amounts expressed in euro as at the first working day of October. The
   amounts shall be communicated to the Commission of the European Communities by 15
   October and shall apply from 1 January the following year. The Commission of the
   European Communities shall notify all countries concerned of the relevant amounts.
   4. A country may round up or down the amount resulting from the conversion into its
   national currency of an amount expressed in euro. The rounded-off amount may not
   differ from the amount resulting from the conversion by more than 5 per cent. A country
   may retain unchanged its national currency equivalent of an amount expressed in euro if,
   at the time of the annual adjustment provided for in paragraph 3, the conversion of that
   amount, prior to any rounding-off, results in an increase of less than 15 per cent in the
   national currency equivalent. The national currency equivalent may be retained
   unchanged if the conversion would result in a decrease in that equivalent value.
   5. The amounts expressed in euro shall be reviewed by the Stabilisation and
   Association Committee at the request of the Community or of Croatia. When carrying
   out this review, the Stabilisation and Association Committee shall 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 euro.
EN                                               73                                          EN
 ---pagebreak---                                              TITLE VI
                ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION
                                             Article 32
                                        Mutual assistance
   1. The customs authorities of the Member States of the Community and of Croatia
   shall provide each other, through the Commission of the European Communities, with
   specimen impressions of stamps used in their customs offices for the issue of movement
   certificates EUR.1 and with the addresses of the customs authorities responsible for
   verifying those certificates and invoice declarations.
   2. In order to ensure the proper application of this Protocol, the Community and
   Croatia shall assist each other, through the competent customs administrations, in
   checking the authenticity of the movement certificates EUR.1 or the invoice declarations
   and the correctness of the information given in these documents.
                                             Article 33
                                 Verification of proofs of origin
   1. Subsequent verifications of proofs of origin shall be carried out at random or
   whenever the customs authorities of the importing country have reasonable doubts as to
   the authenticity of such documents, the originating status of the products concerned or
   the fulfilment of the other requirements of this 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.1 and the
   invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to
   the customs authorities of the exporting country giving, where appropriate, the reasons
   for the enquiry. Any documents and information obtained suggesting that the information
   given on the proof of origin is incorrect shall be forwarded in support of the request for
   verification.
   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 considered appropriate.
   4. If the customs authorities of the importing country decide to suspend the granting of
   preferential treatment to the products concerned while awaiting the results of the
   verification, release of the products shall be offered to the importer subject to any
   precautionary measures judged necessary.
EN                                                 74                                           EN
 ---pagebreak---    5. The customs authorities requesting the verification shall be informed of the results
   of this verification as soon as possible. These results must indicate clearly whether the
   documents are authentic and whether the products concerned can be considered as
   products originating in the Community, in Croatia or in one of the other countries or
   territories referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.
   6. If in cases of reasonable doubt there is no reply within ten months of the date of the
   verification request or if the reply does not contain sufficient information to determine
   the authenticity of the document in question or the real origin of the products, the
   requesting customs authorities shall, except in exceptional circumstances, refuse
   entitlement to the preferences.
                                               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 Stabilisation and
   Association Committee.
   In all cases the settlement of disputes between the importer and the customs authorities of
   the importing country shall be under the legislation of the said country.
                                               Article 35
                                               Penalties
   Penalties shall be imposed on any person who draws up, or causes to be drawn up, a
   document which contains incorrect information for the purpose of obtaining a
   preferential treatment for products.
                                               Article 36
                                              Free zones
   1. The Community and Croatia shall take all necessary steps to ensure that products
   traded under cover of a proof of origin which in the course of transport use a free zone
   situated in their territory, are not substituted by other goods and do not undergo handling
   other than normal operations designed to prevent their deterioration.
EN                                                   75                                            EN
 ---pagebreak---    2. By means of an exemption to the provisions contained in paragraph 1, when
   products originating in the Community or in Croatia are imported into a free zone under
   cover of a proof of origin and undergo treatment or processing, the authorities concerned
   shall issue a new movement certificate EUR.1 at the exporter's request, if the treatment or
   processing undergone is in conformity with the provisions of this Protocol.
EN                                              76                                             EN
 ---pagebreak---                                              TITLE VII
                                     CEUTA AND MELILLA
                                             Article 37
                                   Application of the Protocol
   1.    The term "Community" used in Article 2 does not cover Ceuta and Melilla.
   2. Products originating in Croatia, when imported into Ceuta or Melilla, shall enjoy in
   all respects the same customs regime as that which is applied to products originating in
   the customs territory of the Community under Protocol 2 of the Act of Accession of the
   Kingdom of Spain and the Portuguese Republic to the European Communities. Croatia
   shall grant to imports of products covered by the Agreement and originating in Ceuta and
   Melilla the same customs regime as that which is granted to products imported from and
   originating in the Community.
   3. For the purpose of the application of paragraph 2 concerning products originating in
   Ceuta and Melilla, this Protocol shall apply mutatis mutandis subject to the special
   conditions set out in Article 38.
                                             Article 38
                                         Special conditions
   1. Providing they have been transported directly in accordance with the provisions of
   Article 13, the following shall be considered as:
         (1)     products originating in Ceuta and Melilla:
   (a) products wholly obtained in Ceuta and Melilla;
   (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 6;
   or that
   (ii) those products are originating in Croatia or in the Community, provided that they
   have been submitted to working or processing which goes beyond the operations referred
   to in Article 7
EN                                                  77                                      EN
 ---pagebreak---         (2)     products originating in Croatia:
   (a) products wholly obtained in Croatia;
   (b) products obtained in Croatia, 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 6;
        or that
   (ii) those products are originating in Ceuta and Melilla or in the Community, provided
   that they have been submitted to working or processing which goes beyond the
   operations referred to in Article 7
   2.   Ceuta and Melilla shall be considered as a single territory.
   3. The exporter or his authorised representative shall enter "Croatia" and "Ceuta and
   Melilla" in Box 2 of movement certificates EUR.1 or on invoice declarations. In addition,
   in the case of products originating in Ceuta and Melilla, this shall be indicated in Box 4
   of movement certificates EUR.1 or on invoice declarations.
   4. The Spanish customs authorities shall be responsible for the application of this
   Protocol in Ceuta and Melilla.
EN                                               78                                           EN
 ---pagebreak---                                        TITLE VIII
                                  FINAL PROVISIONS
                                        Article 39
                              Amendments to the Protocol
   The Stabilisation and Association Council may decide to amend the provisions of this
   Protocol.
EN                                              79                                      EN
 ---pagebreak---                                            ANNEX I
                 INTRODUCTORY NOTES TO THE LIST IN ANNEX II
   Note 1:
   The list sets out the conditions required for all products to be considered as
   sufficiently worked or processed within the meaning of Article 6 of the Protocol.
   Note 2:
   2.1.    The first two columns in the list describe the product obtained. The first
   column gives the heading number or 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
   column 3 or 4. Where, in some cases, the entry in the first column is preceded by
   an "ex", this signifies that the rules in column 3 or 4 apply only to the part of that
   heading as described in column 2.
   2.2.    Where several heading numbers are grouped together in column 1 or a chapter
   number is given and the description of products in column 2 is therefore given in
   general terms, the adjacent rules in column 3 or 4 apply to all products which, under
   the Harmonized System, are classified in headings of the chapter or in any of the
   headings grouped together in column 1.
   2.3. Where there are different rules in the list applying to different products within
   a heading, each indent contains the description of that part of the heading covered by
   the adjacent rules in column 3 or 4.
   2.4.    Where, for an entry in the first two columns, a rule is specified in both
   columns 3 and 4, the exporter may opt, as an alternative, to apply either the rule set
   out in column 3 or that set out in column 4. If no origin rule is given in column 4, the
   rule set out in column 3 is to be applied.
   Note 3:
   3.1.    The provisions of Article 6 of the Protocol, concerning products having
   acquired originating status which are used in the manufacture of other products, shall
   apply, regardless of whether this status has been acquired inside the factory where
   these products are used or in another factory in a contracting party.
   Example:
   An engine of heading 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 ex 7224.
EN                                                80                                        EN
 ---pagebreak---    If this forging has been forged in the Community from a non-originating ingot, it has
   already acquired originating status by virtue of the rule for heading ex 7224 in the list.
   The forging can then count as originating in the value-calculation for the engine,
   regardless of whether it was produced in the same factory or in another factory in the
   Community. The value of the non-originating ingot is thus not taken into account
   when adding up the value of the non-originating materials used.
   3.2.     The rule in the list represents the minimum amount of working or processing
   required, and the carrying-out of more working or processing also confers originating
   status; conversely, the carrying-out of less working or processing cannot confer
   originating status. Thus, if a rule provides that non-originating material, at a certain
   level of manufacture, may be used, the use of such material at an earlier stage of
   manufacture is allowed, and the use of such material at a later stage is not.
   3.3.     Without prejudice to Note 3.2, where a rule uses the expression "Manufacture
   from materials of any heading", then materials of any heading(s) (even materials of
   the same description and heading as the product) may 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 ..." or "Manufacture from materials of any heading, including
   other materials of the same heading as the product" means that materials of any
   heading(s) may be used, except those of the same description as the product as given
   in column 2 of the list.
   3.4.     When a rule in the list specifies that a product may be manufactured from
   more than one material, this means that one or more materials may be used. It does
   not require that all be used.
   Example:
   The rule for fabrics of headings 5208 to 5212 provides 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; it is possible to use one or the other, or both.
   3.5.     Where a rule in the list specifies that a product must be manufactured from a
   particular material, the condition obviously does not prevent the use of other materials
   which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.2
   below in relation to textiles).
   Example:
   The rule for prepared foods of heading 1904, which specifically excludes the use of
   cereals and their derivatives, does not prevent the use of mineral salts, chemicals and
   other additives which are not products from cereals.
   However, this does not apply to products which, although they cannot be
   manufactured from the particular materials specified in the list, can be produced from
   a material of the same nature at an earlier stage of manufacture.
   Example:
EN                                                  81                                        EN
 ---pagebreak---    In the case of an article of apparel of ex Chapter 62 made from non-woven materials,
   if the use of only non-originating yarn is allowed for this class of article, it is not
   possible to start from non-woven cloth – even if non-woven cloths cannot normally be
   made from yarn. In such cases, the starting material would normally be at the stage
   before yarn – that is, the fibre stage.
   3.6.     Where, in a rule in the list, two percentages are given for the maximum value
   of non-originating materials that can be used, then these percentages may not be
   added together. In other words, the maximum value of all the non-originating
   materials used may never exceed the higher of the percentages given. Furthermore,
   the individual percentages must not be exceeded, in relation to the particular materials
   to which they apply.
   Note 4:
   4.1.     The term "natural fibres" is used in the list to refer to fibres other than
   artificial or synthetic fibres. It is restricted to the stages before spinning takes place,
   including waste, and, unless otherwise specified, includes fibres which have been
   carded, combed or otherwise processed, but not spun.
   4.2.     The term "natural fibres" includes horsehair of heading 0503, silk of
   headings 5002 and 5003, as well as wool-fibres and fine or coarse animal hair of
   headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable
   fibres of headings 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 or
   artificial filament tow, staple fibres or waste, of headings 5501 to 5507.
   Note 5:
   5.1.     Where, for a given product in the list, reference is made to this Note, the
   conditions set out in column 3 shall not be applied to any basic textile materials used
   in the manufacture of this product and which, taken together, represent 10 % or less of
   the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4
   below.)
   5.2.     However, the tolerance mentioned in Note 5.1 may be applied only 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,
EN                                                    82                                       EN
 ---pagebreak---    -     fine animal hair,
   -     horsehair,
   -     cotton,
   -     paper-making materials and paper,
   -     flax,
   -     true hemp,
   -     jute and other textile bast fibres,
   -     sisal and other textile fibres of the genus Agave,
   -     coconut, abaca , ramie and other vegetable textile fibres,
   -     synthetic man-made filaments,
   -     artificial man-made filaments,
   -     current-conducting filaments,
   -     synthetic man-made staple fibres of polypropylene,
   -     synthetic man-made staple fibres of polyester,
   -     synthetic man-made staple fibres of polyamide,
   -     synthetic man-made staple fibres of polyacrylonitrile,
   -     synthetic man-made staple fibres of polyimide,
   -     synthetic man-made staple fibres of polytetrafluoroethylene,
   -     synthetic man-made staple fibres of poly(phenylene sulphide),
   -     synthetic man-made staple fibres of poly(vinyl chloride),
   -     other synthetic man-made staple fibres,
   -     artificial man-made staple fibres of viscose,
   -     other artificial man-made staple fibres,
   -     yarn made of polyurethane segmented with flexible segments of polyether,
   whether or not gimped,
   -     yarn made of polyurethane segmented with flexible segments of polyester,
   whether or not gimped,
EN                                                83                              EN
 ---pagebreak---    -        products of heading 5605 (metallised yarn) incorporating strip consisting of a
   core of aluminium foil or of a core of plastic film whether or not coated with
   aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a
   transparent or coloured adhesive between two layers of plastic film,
   -        other products of heading 5605.
   Example:
   A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic
   staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating synthetic
   staple fibres which do not satisfy the origin-rules (which require manufacture from
   chemical materials or textile pulp) may be used, provided that their total weight does
   not exceed 10 % of the weight of the yarn.
   Example:
   A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and
   synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic
   yarn which does not satisfy the origin-rules (which require manufacture from
   chemical materials or textile pulp), or woollen yarn which does not satisfy the origin-
   rules (which require manufacture from natural fibres, not carded or combed or
   otherwise prepared for spinning), or a combination of the two, may be used, provided
   that their total weight does not exceed 10 % of the weight of the fabric.
   Example:
   Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and
   cotton fabric of heading 5210, is a only mixed product if the cotton fabric is itself a
   mixed fabric made from yarns classified in two separate headings, or if the cotton
   yarns used are themselves mixtures.
   Example:
   If the tufted textile fabric concerned had been made from cotton yarn of heading 5205
   and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate
   basic textile materials and the tufted textile fabric is, accordingly, a mixed product.
   5.3. In the case of products incorporating "yarn made of polyurethane segmented
   with flexible segments of polyether, whether or not gimped", this tolerance is 20 % in
   respect of this yarn.
   5.4.     In the case of products incorporating "strip consisting of a core of aluminium
   foil or of a core of plastic film whether or not coated with aluminium powder, of a
   width not exceeding 5 mm, sandwiched by means of a transparent or coloured
   adhesive between two layers of plastic film", this tolerance is 30 % in respect of this
   strip.
EN                                                  84                                      EN
 ---pagebreak---    Note 6:
   6.1.    Where, in the list, reference is made 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 product 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.    Without prejudice to Note 6.3, materials, which are not classified within
   Chapters 50 to 63, may be used freely in the manufacture of textile products, 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, the value of materials which are not
   classified within Chapters 50 to 63 must be taken into account when calculating the
   value of the non-originating materials incorporated.
   Note 7:
   7.1.    For the purposes of headings 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 of the following operations: processing with
   concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with
   alkaline agents; decolourisation and purification with naturally-active earth, activated
   earth, activated charcoal or bauxite;
   (g)     polymerisation;
   (h)     alkylation;
   (i)     isomerisation.
EN                                                  85                                          EN
 ---pagebreak---    7.2. For the purposes of headings 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 of the following operations: processing with
   concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with
   alkaline agents; decolourisation and purification with naturally-active earth, activated
   earth, activated charcoal or bauxite;
   (g)     polymerisation;
   (h)     alkylation;
   (ij)    isomerisation;
   (k)     in respect of heavy oils of heading ex 2710 only, desulphurisation with
   hydrogen, resulting in a reduction of at least 85 % of the sulphur-content of the
   products processed (ASTM D 1266-59 T method);
   (l)     in respect of products of heading 2710 only, deparaffining by a process other
   than filtering;
   (m)     in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a
   pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a
   catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active
   element in a chemical reaction. The further treatment, with hydrogen, of lubricating
   oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more
   especially, to improve colour or stability shall not, however, be deemed to be a
   specific process;
   (n)     in respect of fuel oils of heading 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 of heading ex 2710
   only, treatment by means of a high-frequency electrical brush-discharge;
   (p)     in respect of crude products (other than petroleum jelly, ozokerite, lignite wax
   or peat wax, paraffin wax containing by weight less than 0.75 % of oil) of
   heading ex 2712 only, de-oiling by fractional crystallisation.
EN                                                 86                                       EN
 ---pagebreak---    7.3.     For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and
   ex 3403, simple operations, such as cleaning, decanting, desalting, water-separation,
   filtering, colouring, marking, obtaining a sulphur-content as a result of mixing
   products with different sulphur-contents, or any combination of these operations or
   like operations, do not confer origin.
EN                                              87                                       EN
 ---pagebreak---                                                         ANNEX 2
   LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT
    ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT
                MANUFACTURED CAN OBTAIN ORIGINATING STATUS
      The products mentioned in the list may not be all covered by the Agreement. It is,
                 therefore, necessary to consult the other parts of the Agreement.
      HS heading            Description of product          Working or processing, carried out on non-originating materials, which
                                                                                    confers originating status
          (1)                         (2)                                                   (3) or (4)
   Chapter 1         Live animals                        All the animals of Chapter 1 shall
                                                         be wholly obtained
   Chapter 2         Meat and edible meat offal          Manufacture in which all the
                                                         materials of Chapters 1 and 2 used
                                                         are wholly obtained
   Chapter 3         Fish and crustaceans, molluscs      Manufacture in which all the
                     and other aquatic invertebrates     materials of Chapter 3 used are
                                                         wholly obtained
   ex Chapter 4      Dairy produce; birds' eggs;         Manufacture in which all the
                     natural honey; edible products of   materials of Chapter 4 used are
                     animal origin, not elsewhere        wholly obtained
                     specified or included; except for:
   0403              Buttermilk, curdled milk and        Manufacture in which:
                     cream, yoghurt, kephir and other
                     fermented or acidified milk and     - all the materials of Chapter 4 used
                     cream,       whether      or    not   are wholly obtained,
                     concentrated or containing added
                     sugar or other sweetening matter
                     or flavoured or containing added    - all the fruit juice (except that of
                     fruit, nuts or cocoa                  pineapple, lime or grapefruit) of
                                                           heading 2009 used is originating,
                                                           and
                                                         - the value of all the materials of
                                                           Chapter 17 used does not exceed
                                                           30 % of the ex-works price of the
                                                           product
   ex Chapter 5      Products of animal origin, not      Manufacture in which all the
                     elsewhere specified or included;    materials of Chapter 5 used are
                     except for:                         wholly obtained
   ex 0502           Prepared pigs', hogs' or boars'     Cleaning, disinfecting, sorting and
                     bristles and hair                   straightening of bristles and hair
   Chapter 6         Live trees and other plants; bulbs, Manufacture in which:
                     roots and the like; cut flowers and
                     ornamental foliage                  - all the materials of Chapter 6 used
                                                           are wholly obtained, and
                                                         - the value of all the materials used
                                                           does not exceed 50 % of the ex-
                                                           works price of the product
   Chapter 7         Edible vegetables and certain       Manufacture in which all the
                     roots and tubers                    materials of Chapter 7 used are
                                                         wholly obtained
EN                                                                88                                                               EN
 ---pagebreak---           (1)                      (2)                                                    (3) or (4)
   Chapter 8     Edible fruit and nuts; peel of        Manufacture in which:
                 citrus fruits or melons
                                                       - all the fruit and nuts used are
                                                         wholly obtained, and
                                                       - the value of all the materials of
                                                         Chapter 17 used does not exceed
                                                         30 % of the value of the ex-works
                                                         price of the product
   ex Chapter 9  Coffee, tea, maté and spices;         Manufacture in which all the
                 except for:                           materials of Chapter 9 used are
                                                       wholly obtained
   0901          Coffee, whether or not roasted or     Manufacture from materials of any
                 decaffeinated; coffee husks and       heading
                 skins;       coffee       substitutes
                 containing      coffee      in   any
                 proportion
   0902          Tea, whether or not flavoured         Manufacture from materials of any
                                                       heading
   ex 0910       Mixtures of spices                    Manufacture from materials of any
                                                       heading
   Chapter 10    Cereals                               Manufacture in which all the
                                                       materials of Chapter 10 used are
                                                       wholly obtained
   ex Chapter 11 Products of the milling industry;     Manufacture in which all the
                 malt; starches; inulin; wheat         cereals, edible vegetables, roots and
                 gluten; except for:                   tubers of heading 0714 or fruit used
                                                       are wholly obtained
   ex 1106       Flour, meal and powder of the         Drying and milling of leguminous
                 dried,      shelled      leguminous   vegetables of heading 0708
                 vegetables of heading 0713
   Chapter 12    Oil seeds and oleaginous fruits;      Manufacture in which all the
                 miscellaneous grains, seeds and       materials of Chapter 12 used are
                 fruit; industrial or medicinal        wholly obtained
                 plants; straw and fodder
   1301          Lac; natural gums, resins, gum-       Manufacture in which the value of
                 resins and oleoresins (for            all the materials of heading 1301
                 example, balsams)                     used does not exceed 50 % of the
                                                       ex-works price of the product
   1302          Vegetable saps and extracts;
                 pectic substances, pectinates and
                 pectates; agar-agar and other
                 mucilages        and      thickeners,
                 whether or not modified, derived
                 from vegetable products:
                 - Mucilages and thickeners,           Manufacture from non-modified
                   modified,        derived      from  mucilages and thickeners
                   vegetable products
                 - Other                               Manufacture in which the value of
                                                       all the materials used does not
                                                       exceed 50 % of the ex-works price
                                                       of the product
EN                                                               89                                  EN
 ---pagebreak---           (1)                    (2)                                                  (3) or (4)
   Chapter 14    Vegetable plaiting materials;      Manufacture in which all the
                 vegetable products not elsewhere   materials of Chapter 14 used are
                 specified or included              wholly obtained
   ex Chapter 15 Animal or vegetable fats and oils  Manufacture from materials of any
                 and their cleavage products;       heading, except that of the product
                 prepared edible fats; animal or
                 vegetable waxes; except for:
   1501          Pig fat (including lard) and
                 poultry fat, other than that of
                 heading 0209 or 1503:
                 - Fats from bones or waste         Manufacture from materials of any
                                                    heading,      except     those    of
                                                    heading 0203, 0206 or 0207 or
                                                    bones of heading 0506
                 - Other                            Manufacture from meat or edible
                                                    offal of swine of heading 0203
                                                    or 0206 or of meat and edible offal
                                                    of poultry of heading 0207
   1502          Fats of bovine animals, sheep or
                 goats, other than those of
                 heading 1503
                 - Fats from bones or waste         Manufacture from materials of any
                                                    heading,      except     those    of
                                                    heading 0201, 0202, 0204 or 0206
                                                    or bones of heading 0506
                 - Other                            Manufacture in which all the
                                                    materials of Chapter 2 used are
                                                    wholly obtained
   1504          Fats and oils and their fractions,
                 of fish or marine mammals,
                 whether or not refined, but not
                 chemically modified:
                 - Solid fractions                  Manufacture from materials of any
                                                    heading, including other materials
                                                    of heading 1504
                 - Other                            Manufacture in which all the
                                                    materials of Chapters 2 and 3 used
                                                    are wholly obtained
   ex 1505       Refined lanolin                    Manufacture from crude          wool
                                                    grease of heading 1505
   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 1506
                 - Other                            Manufacture in which all the
                                                    materials of Chapter 2 used are
                                                    wholly obtained
   1507 to 1515  Vegetable      oils   and    their
                 fractions:
EN                                                           90                                  EN
 ---pagebreak---           (1)                     (2)                                                    (3) or (4)
                 - Soya, ground nut, palm, copra,     Manufacture from materials of any
                   palm kernel, babassu, tung and     heading, except that of the product
                   oiticica oil, myrtle wax and
                   Japan wax, fractions of jojoba
                   oil and oils for technical or
                   industrial uses other than the
                   manufacture of foodstuffs for
                   human consumption
                 - Solid fractions, except for that   Manufacture from other materials
                   of jojoba oil                      of headings 1507 to 1515
                 - Other                              Manufacture in which all the
                                                      vegetable materials used are wholly
                                                      obtained
   1516          Animal or vegetable fats and oils    Manufacture in which:
                 and their fractions, partly or
                 wholly hydrogenated, inter-          - all the materials of Chapter 2 used
                 esterified,     re-esterified     or   are wholly obtained, and
                 elaidinised, whether or not
                 refined, but not further prepared
                                                      - all the vegetable materials used
                                                        are wholly obtained. However,
                                                        materials of headings 1507, 1508,
                                                        1511 and 1513 may be used
   1517          Margarine; edible mixtures or        Manufacture in which:
                 preparations of animal or
                 vegetable fats or oils or of         - all the materials of Chapters 2
                 fractions of different fats or oils    and 4 used are wholly obtained,
                 of this Chapter, other than edible     and
                 fats or oils or their fractions of
                 heading 1516
                                                      - all the vegetable materials used
                                                        are wholly obtained. However,
                                                        materials of headings 1507, 1508,
                                                        1511 and 1513 may be used
   Chapter 16    Preparations of meat, of fish or of  Manufacture:
                 crustaceans, molluscs or other
                 aquatic invertebrates                - from animals of Chapter 1, and/or
                                                      - in which all the materials of
                                                        Chapter 3 used are wholly
                                                        obtained
   ex Chapter 17 Sugars and sugar confectionery;      Manufacture from materials of any
                 except for:                          heading, except that of the product
   ex 1701       Cane or beet sugar and               Manufacture in which the value of
                 chemically pure sucrose, in solid    all the materials of Chapter 17 used
                 form,       containing         added does not exceed 30 % of the ex-
                 flavouring or colouring matter       works price of the product
   1702          Other       sugars,        including
                 chemically pure lactose, maltose,
                 glucose and fructose, in solid
                 form; sugar syrups not containing
                 added flavouring or colouring
                 matter; artificial honey, whether
                 or not mixed with natural honey;
                 caramel:
                 - Chemically-pure maltose and        Manufacture from materials of any
                   fructose                           heading, including other materials
                                                      of heading 1702
EN                                                              91                                  EN
 ---pagebreak---           (1)                 (2)                                                   (3) or (4)
              - Other sugars in solid form,       Manufacture in which the value of
                containing added flavouring or    all the materials of Chapter 17 used
                colouring matter                  does not exceed 30 % of the ex-
                                                  works price of the product
              - Other                             Manufacture in which all the
                                                  materials used are originating
   ex 1703    Molasses resulting from the         Manufacture in which the value of
              extraction or refining of sugar,    all the materials of Chapter 17 used
              containing added flavouring or      does not exceed 30 % of the ex-
              colouring matter                    works price of the product
   1704       Sugar confectionery (including      Manufacture:
              white chocolate), not containing
              cocoa                               - from materials of any heading,
                                                    except that of the product, and
                                                  - in which the value of all the
                                                    materials of Chapter 17 used does
                                                    not exceed 30 % of the ex-works
                                                    price of the product
   Chapter 18 Cocoa and cocoa preparations        Manufacture:
                                                  - from materials of any heading,
                                                    except that of the product, and
                                                  - in which the value of all the
                                                    materials of Chapter 17 used does
                                                    not exceed 30 % of the ex-works
                                                    price of the product
   1901       Malt extract; food preparations of
              flour, groats, meal, starch or malt
              extract, not containing cocoa or
              containing less than 40 % by
              weight of cocoa calculated on a
              totally defatted basis, not
              elsewhere specified or included;
              food preparations of goods of
              headings 0401       to 0404,    not
              containing cocoa or containing
              less than 5 % by weight of cocoa
              calculated on a totally defatted
              basis, not elsewhere specified or
              included:
              - Malt extract                      Manufacture      from    cereals  of
                                                  Chapter 10
              - Other                             Manufacture:
                                                  - from materials of any heading,
                                                    except that of the product, and
                                                  - in which the value of all the
                                                    materials of Chapter 17 used does
                                                    not exceed 30 % of the ex-works
                                                    price of the product
EN                                                         92                                  EN
 ---pagebreak---           (1)                        (2)                                                    (3) or (4)
   1902              Pasta, whether or not cooked or
                     stuffed (with meat or other
                     substances)       or      otherwise
                     prepared, such as spaghetti,
                     macaroni, noodles, lasagne,
                     gnocchi, ravioli, cannelloni;
                     couscous, whether or not
                     prepared:
                     - Containing 20 % or less by         Manufacture in which all the
                       weight of meat, meat offal, fish,  cereals and derivatives (except
                       crustaceans or molluscs            durum wheat and its derivatives)
                                                          used are wholly obtained
                     - Containing more than 20 % by       Manufacture in which:
                       weight of meat, meat offal, fish,
                       crustaceans or molluscs            - all the cereals and their
                                                            derivatives (except durum wheat
                                                            and its derivatives) used are
                                                            wholly obtained, and
                                                          - all the materials of Chapters 2
                                                            and 3 used are wholly obtained
   1903              Tapioca and substitutes therefore    Manufacture from materials of any
                     prepared from starch, in the form    heading, except potato starch of
                     of flakes, grains, pearls, siftings  heading 1108
                     or similar forms
   1904              Prepared foods obtained by the       Manufacture:
                     swelling or roasting of cereals or
                     cereal products (for example,        - from materials of any heading,
                     corn flakes); cereals (other than      except those of heading 1806,
                     maize (corn)) in grain form or in
                     the form of flakes or other
                     worked grains (except flour,         - in which all the cereals and flour
                     groats and meal), pre-cooked or        (except durum wheat and Zea
                     otherwise       prepared,        not   indurata maize, and their
                     elsewhere specified or included        derivatives) used are wholly
                                                            obtained, and
                                                          - in which the value of all the
                                                            materials of Chapter 17 used does
                                                            not exceed 30 % of the ex-works
                                                            price of the product
   1905              Bread, pastry, cakes, biscuits and   Manufacture from materials of any
                     other bakers' wares, whether or      heading, except those of Chapter 11
                     not        containing         cocoa;
                     communion        wafers,      empty
                     cachets of a kind suitable for
                     pharmaceutical       use,    sealing
                     wafers, rice paper and similar
                     products
   ex Chapter 20     Preparations of vegetables, fruit,   Manufacture in which all the fruit,
                     nuts or other parts of plants;       nuts or vegetables used are wholly
                     except for:                          obtained
   ex 2001           Yams, sweet potatoes and similar     Manufacture from materials of any
                     edible parts of plants containing    heading, except that of the product
                     5 % or more by weight of starch,
                     prepared or preserved by vinegar
                     or acetic acid
   ex 2004       and Potatoes in the form of flour,       Manufacture from materials of any
   ex 2005           meal or flakes, prepared or          heading, except that of the product
                     preserved otherwise than by
                     vinegar or acetic acid
EN                                                                 93                                  EN
 ---pagebreak---           (1)                     (2)                                                    (3) or (4)
   2006          Vegetables, fruit, nuts, fruit-peel Manufacture in which the value of
                 and other parts of plants,          all the materials of Chapter 17 used
                 preserved by sugar (drained,        does not exceed 30 % of the ex-
                 glacé or crystallized)              works price of the product
   2007          Jams, fruit jellies, marmalades,    Manufacture:
                 fruit or nut purée and fruit or nut
                 pastes, obtained by cooking,        - from materials of any heading,
                 whether or not containing added       except that of the product, and
                 sugar or other sweetening matter
                                                     - in which the value of all the
                                                       materials of Chapter 17 used does
                                                       not exceed 30 % of the ex-works
                                                       price of the product
   ex 2008       - Nuts, not containing added        Manufacture in which the value of
                   sugar or spirits                  all the originating nuts and oil seeds
                                                     of headings 0801, 0802 and 1202
                                                     to 1207 used exceeds 60 % of the
                                                     ex-works price of the product
                 - Peanut butter; mixtures based     Manufacture from materials of any
                   on cereals; palm hearts; maize    heading, except that of the product
                   (corn)
                 - Other except for fruit and nuts   Manufacture:
                   cooked otherwise than by
                   steaming or boiling in water,     - from materials of any heading,
                   not containing added sugar,         except that of the product, and
                   frozen
                                                     - in which the value of all the
                                                       materials of Chapter 17 used does
                                                       not exceed 30 % of the ex-works
                                                       price of the product
   2009          Fruit juices (including grape       Manufacture:
                 must) and vegetable juices,
                 unfermented and not containing      - from materials of any heading,
                 added spirit, whether or not          except that of the product, and
                 containing added sugar or other
                 sweetening matter
                                                     - in which the value of all the
                                                       materials of Chapter 17 used does
                                                       not exceed 30 % of the ex-works
                                                       price of the product
   ex Chapter 21 Miscellaneous                edible Manufacture from materials of any
                 preparations; except for:           heading, except that of the product
   2101          Extracts,       essences        and Manufacture:
                 concentrates, of coffee, tea or
                 maté and preparations with a        - from materials of any heading,
                 basis of these products or with a     except that of the product, and
                 basis of coffee, tea or maté;
                 roasted chicory and other roasted
                 coffee substitutes, and extracts,   - in which all the chicory used is
                 essences and concentrates thereof     wholly obtained
   2103          Sauces and preparations therefor;
                 mixed condiments and mixed
                 seasonings; mustard flour and
                 meal and prepared mustard:
                 - Sauces      and      preparations Manufacture from materials of any
                   therefor; mixed condiments and    heading, except that of the product.
                   mixed seasonings                  However, mustard flour or meal or
                                                     prepared mustard may be used
EN                                                             94                                   EN
 ---pagebreak---           (1)                    (2)                                                   (3) or (4)
                 - Mustard flour and meal and        Manufacture from materials of any
                   prepared mustard                  heading
   ex 2104       Soups       and     broths     and  Manufacture from materials of any
                 preparations therefor               heading, except prepared or
                                                     preserved         vegetables      of
                                                     headings 2002 to 2005
   2106          Food preparations not elsewhere     Manufacture:
                 specified or included
                                                     - from materials of any heading,
                                                       except that of the product, and
                                                     - in which the value of all the
                                                       materials of Chapter 17 used does
                                                       not exceed 30 % of the ex-works
                                                       price of the product
   ex Chapter 22 Beverages, spirits and vinegar;     Manufacture:
                 except for:
                                                     - from materials of any heading,
                                                       except that of the product, and
                                                     - in which all the grapes or
                                                       materials derived from grapes
                                                       used are wholly obtained
   2202          Waters, including mineral waters    Manufacture:
                 and aerated waters, containing
                 added sugar or other sweetening     - from materials of any heading,
                 matter or flavoured, and other        except that of the product,
                 non-alcoholic beverages, not
                 including fruit or vegetable juices
                 of heading 2009                     - in which the value of all the
                                                       materials of Chapter 17 used does
                                                       not exceed 30 % of the ex-works
                                                       price of the product, and
                                                     - in which all the fruit juice used
                                                       (except that of pineapple, lime or
                                                       grapefruit) is originating
   2207          Undenatured ethyl alcohol of an     Manufacture:
                 alcoholic strength by volume of
                 80 % vol or higher; ethyl alcohol   - from materials of any heading,
                 and other spirits, denatured, of      except heading 2207 or 2208, and
                 any strength
                                                     - in which all the grapes or
                                                       materials derived from grapes
                                                       used are wholly obtained or, if all
                                                       the other materials used are
                                                       already originating, arrack may be
                                                       used up to a limit of 5 % by
                                                       volume
   2208          Undenatured ethyl alcohol of an     Manufacture:
                 alcoholic strength by volume of
                 less than 80 % vol; spirits,        - from materials of any heading,
                 liqueurs and other spirituous         except heading 2207 or 2208, and
                 beverages
                                                     - in which all the grapes or
                                                       materials derived from grapes
                                                       used are wholly obtained or, if all
                                                       the other materials used are
                                                       already originating, arrack may be
                                                       used up to a limit of 5 % by
                                                       volume
EN                                                            95                                  EN
 ---pagebreak---           (1)                    (2)                                                    (3) or (4)
   ex Chapter 23 Residues and waste from the         Manufacture from materials of any
                 food industries; prepared animal    heading, except that of the product
                 fodder; except for:
   ex 2301       Whale meal; flours, meals and       Manufacture in which all the
                 pellets of fish or of crustaceans,  materials of Chapters 2 and 3 used
                 molluscs or other aquatic           are wholly obtained
                 invertebrates, unfit for human
                 consumption
   ex 2303       Residues from the manufacture       Manufacture in which all the maize
                 of starch from maize (excluding     used is wholly obtained
                 concentrated steeping liquors), of
                 a protein content, calculated on
                 the dry product, exceeding 40 %
                 by weight
   ex 2306       Oil cake and other solid residues   Manufacture in which all the olives
                 resulting from the extraction of    used are wholly obtained
                 olive oil, containing more than
                 3 % of olive oil
   2309          Preparations of a kind used in      Manufacture in which:
                 animal feeding
                                                     - all the cereals, sugar or molasses,
                                                       meat or milk used are originating,
                                                       and
                                                     - all the materials of Chapter 3 used
                                                       are wholly obtained
   ex Chapter 24 Tobacco      and     manufactured   Manufacture in which all the
                 tobacco substitutes; except for:    materials of Chapter 24 used are
                                                     wholly obtained
   2402          Cigars, cheroots, cigarillos and    Manufacture in which at least 70 %
                 cigarettes, of tobacco or of        by weight of the unmanufactured
                 tobacco substitutes                 tobacco or tobacco refuse of
                                                     heading 2401 used is originating
   ex 2403       Smoking tobacco                     Manufacture in which at least 70 %
                                                     by weight of the unmanufactured
                                                     tobacco or tobacco refuse of
                                                     heading 2401 used is originating
   ex Chapter 25 Salt; sulphur; earths and stone;    Manufacture from materials of any
                 plastering materials, lime and      heading, except that of the product
                 cement; except for:
   ex 2504       Natural crystalline graphite, with  Enriching of the carbon content,
                 enriched carbon content, purified   purifying and grinding of crude
                 and ground                          crystalline graphite
   ex 2515       Marble, merely cut, by sawing or    Cutting, by sawing or otherwise, of
                 otherwise, into blocks or slabs of  marble (even if already sawn) of a
                 a rectangular (including square)    thickness exceeding 25 cm
                 shape, of a thickness not
                 exceeding 25 cm
   ex 2516       Granite,      porphyry,     basalt, Cutting, by sawing or otherwise, of
                 sandstone and other monumental      stone (even if already sawn) of a
                 or building stone, merely cut, by   thickness exceeding 25 cm
                 sawing or otherwise, into blocks
                 or slabs of a rectangular
                 (including square) shape, of a
                 thickness not exceeding 25 cm
EN                                                             96                                  EN
 ---pagebreak---            (1)                           (2)                                                     (3) or (4)
    ex 2518            Calcined dolomite                     Calcination    of    dolomite      not
                                                             calcined
    ex 2519            Crushed natural magnesium             Manufacture from materials of any
                       carbonate        (magnesite),      in heading, except that of the product.
                       hermetically-sealed containers,       However,      natural      magnesium
                       and magnesium oxide, whether          carbonate (magnesite) may be used
                       or not pure, other than fused
                       magnesia         or     dead-burned
                       (sintered) magnesia
    ex 2520            Plasters specially prepared for       Manufacture in which the value of
                       dentistry                             all the materials used does not
                                                             exceed 50 % of the ex-works price
                                                             of the product
    ex 2524            Natural asbestos fibres               Manufacture       from        asbestos
                                                             concentrate
    ex 2525            Mica powder                           Grinding of mica or mica waste
    ex 2530            Earth colours,         calcined    or Calcination or grinding of earth
                       powdered                              colours
    Chapter 26         Ores, slag and ash                    Manufacture from materials of any
                                                             heading, except that of the product
    ex Chapter 27      Mineral fuels, mineral oils and       Manufacture from materials of any
                       products of their distillation;       heading, except that of the product
                       bituminous substances; mineral
                       waxes; except for:
    ex 2707            Oils in which the weight of the       Operations of refining and/or one
                       aromatic constituents exceeds         or more specific process(es) (4)
                       that     of     the    non-aromatic
                       constituents, being oils similar to   or
                       mineral      oils     obtained     by
                       distillation of high temperature
                       coal tar, of which more than          Other operations in which all the
                       65 % by volume distils at a           materials used are classified within
                       temperature of up to 250 °C           a heading other than that of the
                       (including mixtures of petroleum      product. However, materials of the
                       spirit and benzole), for use as       same heading as the product may
                       power or heating fuels                be used, provided that their total
                                                             value does not exceed 50 % of the
                                                             ex-works price of the product
    ex 2709            Crude oils obtained             from  Destructive       distillation      of
                       bituminous minerals                   bituminous materials
    2710               Petroleum oils and oils obtained      Operations of refining and/or one
                       from bituminous materials, other      or more specific process(es) (5)
                       than crude; preparations not
                       elsewhere specified or included,      or
                       containing by weight 70 % or
                       more of petroleum oils or of oils
                       obtained       from      bituminous   Other operations in which all the
                       materials, these oils being the       materials used are classified within
                       basic      constituents     of    the a heading other than that of the
                       preparations; waste oils              product. However, materials of the
                                                             same heading as the product may
                                                             be used, provided that their total
                                                             value does not exceed 50 % of the
                                                             ex-works price of the product
   4
              For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
   5
              For the special conditions relating to "specific processes", see Introductory Note 7.2.
EN                                                                    97                                       EN
 ---pagebreak---          (1)                        (2)                                                   (3) or (4)
    2711             Petroleum gases and          other Operations of refining and/or one
                     gaseous hydrocarbons               or more specific process(es) (6)
                                                        or
                                                        Other operations in which all the
                                                        materials used are classified within
                                                        a heading other than that of the
                                                        product. However, materials of the
                                                        same heading as the product may
                                                        be used, provided that their total
                                                        value does not exceed 50 % of the
                                                        ex-works price of the product
    2712             Petroleum jelly; paraffin wax,     Operations of refining and/or one
                     microcrystalline petroleum wax,    or more specific process(es) (7)
                     slack wax, ozokerite, lignite wax,
                     peat wax, other mineral waxes,     or
                     and similar products obtained by
                     synthesis or by other processes,
                     whether or not coloured            Other operations in which all the
                                                        materials used are classified within
                                                        a heading other than that of the
                                                        product. However, materials of the
                                                        same heading as the product may
                                                        be used, provided that their total
                                                        value does not exceed 50 % of the
                                                        ex-works price of the product
    2713             Petroleum     coke,     petroleum  Operations of refining and/or one
                     bitumen and other residues of      or more specific process(es) (8)
                     petroleum oils or of oils obtained
                     from bituminous materials          or
                                                        Other operations in which all the
                                                        materials used are classified within
                                                        a heading other than that of the
                                                        product. However, materials of the
                                                        same heading as the product may
                                                        be used, provided that their total
                                                        value does not exceed 50 % of the
                                                        ex-works price of the product
    2714             Bitumen and asphalt, natural;      Operations of refining and/or one
                     bituminous or oil shale and tar    or more specific process(es) (9)
                     sands; asphaltites and asphaltic
                     rocks                              or
                                                        Other operations in which all the
                                                        materials used are classified within
                                                        a heading other than that of the
                                                        product. However, materials of the
                                                        same heading as the product may
                                                        be used, provided that their total
                                                        value does not exceed 50 % of the
                                                        ex-works price of the product
   6
            For the special conditions relating to "specific processes", see Introductory Note 7.2.
   7
            For the special conditions relating to "specific processes", see Introductory Note 7.2.
   8
            For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
   9
            For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
EN                                                               98                                          EN
 ---pagebreak---            (1)                          (2)                                                    (3) or (4)
    2715               Bituminous mixtures based on         Operations of refining and/or one
                       natural asphalt, on natural          or more specific process(es) (10)
                       bitumen, on petroleum bitumen,
                       on mineral tar or on mineral tar     or
                       pitch (for example, bituminous
                       mastics, cut-backs)
                                                            Other operations in which all the
                                                            materials used are classified within
                                                            a heading other than that of the
                                                            product. However, materials of the
                                                            same heading as the product may
                                                            be used, provided that their total
                                                            value does not exceed 50 % of the
                                                            ex-works price of the product
    ex Chapter 28      Inorganic chemicals; organic or      Manufacture from materials of any        Manufacture in which the value of
                       inorganic compounds of precious      heading, except that of the product.     all the materials used does not
                       metals, of rare-earth metals, of     However, materials of the same           exceed 40 % of the ex-works price of
                       radioactive elements or of           heading as the product may be            the product
                       isotopes; except for:                used, provided that their total value
                                                            does not exceed 20 % of the ex-
                                                            works price of the product
    ex 2805            "Mischmetall"                        Manufacture by electrolytic or
                                                            thermal treatment in which the
                                                            value of all the materials used does
                                                            not exceed 50 % of the ex-works
                                                            price of the product
    ex 2811            Sulphur trioxide                     Manufacture from sulphur dioxide         Manufacture in which the value of
                                                                                                     all the materials used does not
                                                                                                     exceed 40 % of the ex-works price of
                                                                                                     the product
    ex 2833            Aluminium sulphate                   Manufacture in which the value of
                                                            all the materials used does not
                                                            exceed 50 % of the ex-works price
                                                            of the product
    ex 2840            Sodium perborate                     Manufacture       from      disodium     Manufacture in which the value of
                                                            tetraborate pentahydrate                 all the materials used does not
                                                                                                     exceed 40 % of the ex-works price of
                                                                                                     the product
    ex 2852            Mercury compounds of saturated       Manufacture from materials of any        Manufacture in which the value of
                       acyclic monocarboxylic acids         heading. However, the value of all       all the materials used does not
                       and their anhydrides, halides,       the materials of headings 2852,          exceed 40 % of the ex-works price of
                       peroxides and peroxyacids; their     2915 and 2916 used shall not             the product
                       halogenated,            sulphonated, exceed 20 % of the ex-works price
                       nitrated or nitrosated derivatives   of the product
                       Mercury compounds Internal           Manufacture from materials of any        Manufacture in which the value of
                       ethers and their halogenated,        heading. However, the value of all       all the materials used does not
                       sulphonated,         nitrated     or the materials of heading 2909 used       exceed 40 % of the ex-works price of
                       nitrosated derivatives               shall not exceed 20 % of the ex-         the product
                                                            works price of the product
   10
              For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
EN                                                                    99                                                                  EN
 ---pagebreak---            (1)                          (2)                                                   (3) or (4)
                       Mercury        compounds         of Manufacture from materials of any        Manufacture in which the value of
                       heterocyclic compounds with         heading. However, the value of all       all the materials used does not
                       nitrogen hetero-atom(s) only        the     materials    of     headings     exceed 40 % of the ex-works price of
                                                           2852, 2932 and 2933 used shall not       the product
                       [2933]                              exceed 20 % of the ex-works price
                                                           of the product
                       Mercury compounds of nucleic        Manufacture from materials of any        Manufacture in which the value of
                       acids and their salts, whether or   heading. However, the value of all       all the materials used does not
                       not chemically defined; other       the materials of headings 2852,          exceed 40 % of the ex-works price of
                       heterocyclic compounds              2932, 2933 and 2934 used shall not       the product
                                                           exceed 20 % of the ex-works price
                                                           of the product
                       Mercury        compounds         of Manufacture from materials of any        Manufacture in which the value of
                       naphthenic acids, their water-      heading, except that of the product.     all the materials used does not
                       insoluble salts and their esters    However, materials of the same           exceed 40 % of the ex-works price of
                                                           heading as the product may be            the product
                                                           used, provided that their total value
                                                           does not exceed 20 % of the ex-
                                                           works price of the product
                       Other mercury compounds of          Manufacture in which the value of
                       prepared binders for foundry        all the materials used does not
                       moulds or cores; chemical           exceed 50 % of the ex-works price
                       products and preparations of the    of the product
                       chemical or allied industries
                       (including those consisting of
                       mixtures of natural products), not
                       elsewhere specified or included
    ex Chapter 29      Organic chemicals; except for:      Manufacture from materials of any        Manufacture in which the value of
                                                           heading, except that of the product.     all the materials used does not
                                                           However, materials of the same           exceed 40 % of the ex-works price of
                                                           heading as the product may be            the product
                                                           used, provided that their total value
                                                           does not exceed 20 % of the ex-
                                                           works price of the product
    ex 2901            Acyclic hydrocarbons for use as     Operations of refining and/or one
                       power or heating fuels              or more specific process(es) (11)
                                                           or
                                                           Other operations in which all the
                                                           materials used are classified within
                                                           a heading other than that of the
                                                           product. However, materials of the
                                                           same heading as the product may
                                                           be used, provided that their total
                                                           value does not exceed 50 % of the
                                                           ex-works price of the product
   11
              For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
EN                                                                 100                                                                   EN
 ---pagebreak---            (1)                          (2)                                                     (3) or (4)
    ex 2902            Cyclanes and cyclenes (other          Operations of refining and/or one
                       than azulenes), benzene, toluene,     or more specific process(es) (12)
                       xylenes, for use as power or
                       heating fuels                         or
                                                             Other operations in which all the
                                                             materials used are classified within
                                                             a heading other than that of the
                                                             product. However, materials of the
                                                             same heading as the product may
                                                             be used, provided that their total
                                                             value does not exceed 50 % of the
                                                             ex-works price of the product
    ex 2905            Metal alcoholates of alcohols of      Manufacture from materials of any        Manufacture in which the value of
                       this heading and of ethanol           heading, including other materials       all the materials used does not
                                                             of heading 2905. However, metal          exceed 40 % of the ex-works price of
                                                             alcoholates of this heading may be       the product
                                                             used, provided that their total value
                                                             does not exceed 20 % of the ex-
                                                             works price of the product
    2915               Saturated                    acyclic  Manufacture from materials of any        Manufacture in which the value of
                       monocarboxylic acids and their        heading. However, the value of all       all the materials used does not
                       anhydrides, halides, peroxides        the materials of headings 2915           exceed 40 % of the ex-works price of
                       and        peroxyacids;         their and 2916 used shall not exceed           the product
                       halogenated,           sulphonated,   20 % of the ex-works price of the
                       nitrated or nitrosated derivatives    product
    ex 2932            - Internal ethers and their           Manufacture from materials of any        Manufacture in which the value of
                         halogenated,         sulphonated,   heading. However, the value of all       all the materials used does not
                         nitrated       or       nitrosated  the materials of heading 2909 used       exceed 40 % of the ex-works price of
                         derivatives                         shall not exceed 20 % of the ex-         the product
                                                             works price of the product
                       - Cyclic acetals and internal         Manufacture from materials of any        Manufacture in which the value of
                         hemiacetals        and        their heading                                  all the materials used does not
                         halogenated,         sulphonated,                                            exceed 40 % of the ex-works price of
                         nitrated       or       nitrosated                                           the product
                         derivatives
    2933               Heterocyclic compounds with           Manufacture from materials of any        Manufacture in which the value of
                       nitrogen hetero-atom(s) only          heading. However, the value of all       all the materials used does not
                                                             the materials of headings 2932           exceed 40 % of the ex-works price of
                                                             and 2933 used shall not exceed           the product
                                                             20 % of the ex-works price of the
                                                             product
    2934               Nucleic acids and their salts,        Manufacture from materials of any        Manufacture in which the value of
                       whether or not chemically             heading. However, the value of all       all the materials used does not
                       defined;     other     heterocyclic   the materials of headings 2932,          exceed 40 % of the ex-works price of
                       compounds                             2933 and 2934 used shall not             the product
                                                             exceed 20 % of the ex-works price
                                                             of the product
    ex 2939            Concentrates of poppy straw           Manufacture in which the value of
                       containing not less than 50 % by      all the materials used does not
                       weight of alkaloids                   exceed 50 % of the ex-works price
                                                             of the product
   12
              For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
EN                                                                   101                                                                   EN
 ---pagebreak---           (1)                     (2)                                                  (3) or (4)
   ex Chapter 30 Pharmaceutical products; except    Manufacture from materials of any
                 for:                               heading, except that of the product.
                                                    However, materials of the same
                                                    heading as the product may be
                                                    used, provided that their total value
                                                    does not exceed 20 % of the ex-
                                                    works price of the product
   3002          Human blood; animal blood
                 prepared       for    therapeutic,
                 prophylactic or diagnostic uses;
                 antisera and other blood fractions
                 and modified immunological
                 products, whether or not obtained
                 by means of biotechnological
                 processes;     vaccines,   toxins,
                 cultures of micro-organisms
                 (excluding yeasts) and similar
                 products:
                 - Products consisting of two or    Manufacture from materials of any
                   more constituents which have     heading, including other materials
                   been mixed together for          of      heading 3002.      However,
                   therapeutic or prophylactic uses materials of the same description as
                   or unmixed products for these    the product may be used, provided
                   uses, put up in measured doses   that their total value does not
                   or in forms or packings for      exceed 20 % of the ex-works price
                   retail sale                      of the product
                 - Other
                 -- Human blood                     Manufacture from materials of any
                                                    heading, including other materials
                                                    of      heading 3002.      However,
                                                    materials of the same description as
                                                    the product may be used, provided
                                                    that their total value does not
                                                    exceed 20 % of the ex-works price
                                                    of the product
                 -- Animal blood prepared for       Manufacture from materials of any
                     therapeutic or prophylactic    heading, including other materials
                     uses                           of      heading 3002.      However,
                                                    materials of the same description as
                                                    the product may be used, provided
                                                    that their total value does not
                                                    exceed 20 % of the ex-works price
                                                    of the product
                 -- Blood fractions other than      Manufacture from materials of any
                     antisera, haemoglobin, blood   heading, including other materials
                     globulins and serum globulins  of      heading 3002.      However,
                                                    materials of the same description as
                                                    the product may be used, provided
                                                    that their total value does not
                                                    exceed 20 % of the ex-works price
                                                    of the product
                 -- Haemoglobin,             blood  Manufacture from materials of any
                     globulins and serum globulins  heading, including other materials
                                                    of      heading 3002.      However,
                                                    materials of the same description as
                                                    the product may be used, provided
                                                    that their total value does not
                                                    exceed 20 % of the ex-works price
                                                    of the product
EN                                                           102                                  EN
 ---pagebreak---           (1)                   (2)                                                   (3) or (4)
                 -- Other                          Manufacture from materials of any
                                                   heading, including other materials
                                                   of      heading 3002.      However,
                                                   materials of the same description as
                                                   the product may be used, provided
                                                   that their total value does not
                                                   exceed 20 % of the ex-works price
                                                   of the product
   3003 and 3004 Medicaments (excluding goods
                 of heading 3002, 3005 or 3006):
                 - Obtained from amikacin of       Manufacture from materials of any
                   heading 2941                    heading, except that of the product.
                                                   However,          materials        of
                                                   headings 3003 and 3004 may be
                                                   used, provided that their total value
                                                   does not exceed 20 % of the ex-
                                                   works price of the product
                 - Other                           Manufacture:
                                                   - from materials of any heading,
                                                     except that of the product.
                                                     However,         materials       of
                                                     headings 3003 and 3004 may be
                                                     used, provided that their total
                                                     value does not exceed 20 % of the
                                                     ex-works price of the product,
                                                     and
                                                   - in which the value of all the
                                                     materials used does not exceed
                                                     50 % of the ex-works price of the
                                                     product
   ex 3006       -     Waste      pharmaceuticals  The origin of the product in its
                 specified in note 4(k) to this    original classification shall be
                 Chapter                           retained
                 - Sterile surgical or dental
                 adhesion barriers, whether or not
                 absorbable:
                    - made of plastics             Manufacture in which the value of
                                                   all the materials of Chapter 39 used
                                                   does not exceed 20 % of the ex-
                                                   works price of the product (5)
                    - made of fabrics              Manufacture from (7):                    Manufacture in which the value of
                                                                                            all the materials used does not
                                                   – natural fibres                         exceed 25 % of the ex-works price of
                                                                                            the product
                                                   – man-made staple fibres, not
                                                   carded or combed or otherwise
                                                   processed for spinning,
                                                   or
                                                   – chemical materials or textile pulp
EN                                                          103                                                                  EN
 ---pagebreak---            (1)                          (2)                                                   (3) or (4)
                       - Appliances       identifiable for Manufacture in which the value of
                       ostomy use                          all the materials used does not
                                                           exceed 50 % of the ex-works price
                                                           of the product
    ex Chapter 31      Fertilizers; except for:            Manufacture from materials of any        Manufacture in which the value of
                                                           heading, except that of the product.     all the materials used does not
                                                           However, materials of the same           exceed 40 % of the ex-works price of
                                                           heading as the product may be            the product
                                                           used, provided that their total value
                                                           does not exceed 20 % of the ex-
                                                           works price of the product
    ex 3105            Mineral or chemical fertilizers     Manufacture:                             Manufacture in which the value of
                       containing two or three of the                                               all the materials used does not
                       fertilizing elements nitrogen,      - from materials of any heading,         exceed 40 % of the ex-works price of
                       phosphorous and potassium;            except that of the product.            the product
                       other fertilizers; goods of this      However, materials of the same
                       chapter, in tablets or similar        heading as the product may be
                       forms or in packages of a gross       used, provided that their total
                       weight not exceeding 10 kg,           value does not exceed 20 % of the
                       except for:                           ex-works price of the product,
                                                             and
                       - sodium nitrate
                                                           - in which the value of all the
                       - calcium cyanamide                   materials used does not exceed
                                                             50 % of the ex-works price of the
                       - potassium sulphate                  product
                       - magnesium potassium sulphate
    ex Chapter 32      Tanning or dyeing extracts;         Manufacture from materials of any        Manufacture in which the value of
                       tannins and their derivatives;      heading, except that of the product.     all the materials used does not
                       dyes, pigments and other            However, materials of the same           exceed 40 % of the ex-works price of
                       colouring matter; paints and        heading as the product may be            the product
                       varnishes; putty and other          used, provided that their total value
                       mastics; inks; except for:          does not exceed 20 % of the ex-
                                                           works price of the product
    ex 3201            Tannins and their salts, ethers,    Manufacture from tanning extracts        Manufacture in which the value of
                       esters and other derivatives        of vegetable origin                      all the materials used does not
                                                                                                    exceed 40 % of the ex-works price of
                                                                                                    the product
    3205               Colour lakes; preparations as       Manufacture from materials of any        Manufacture in which the value of
                       specified in note 3 to this chapter heading, except headings 3203,           all the materials used does not
                       based on colour lakes (13)          3204 and 3205. However, materials        exceed 40 % of the ex-works price of
                                                           of heading 3205 may be used,             the product
                                                           provided that their total value does
                                                           not exceed 20 % of the ex-works
                                                           price of the product
    ex Chapter 33      Essential oils and resinoids;       Manufacture from materials of any        Manufacture in which the value of
                       perfumery, cosmetic or toilet       heading, except that of the product.     all the materials used does not
                       preparations; except for:           However, materials of the same           exceed 40 % of the ex-works price of
                                                           heading as the product may be            the product
                                                           used, provided that their total value
                                                           does not exceed 20 % of the ex-
                                                           works price of the product
   13
              Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or
              used as ingredients in the manufacture of colouring preparations, provided that they are not classified in
              another heading in Chapter 32.
EN                                                                  104                                                                  EN
 ---pagebreak---            (1)                          (2)                                                      (3) or (4)
    3301               Essential oils (terpeneless or not),   Manufacture from materials of any        Manufacture in which the value of
                       including        concretes       and   heading, including materials of a        all the materials used does not
                       absolutes; resinoids; extracted        different "group" (14) in this           exceed 40 % of the ex-works price of
                       oleoresins;      concentrates      of  heading. However, materials of the       the product
                       essential oils in fats, in fixed oils, same group as the product may be
                       in waxes or the like, obtained by      used, provided that their total value
                       enfleurage       or      maceration;   does not exceed 20 % of the ex-
                       terpenic by-products of the            works price of the product
                       deterpenation of essential oils;
                       aqueous distillates and aqueous
                       solutions of essential oils
    ex Chapter 34      Soap, organic surface-active           Manufacture from materials of any        Manufacture in which the value of
                       agents, washing preparations,          heading, except that of the product.     all the materials used does not
                       lubricating preparations, artificial   However, materials of the same           exceed 40 % of the ex-works price of
                       waxes, prepared waxes, polishing       heading as the product may be            the product
                       or scouring preparations, candles      used, provided that their total value
                       and similar articles, modelling        does not exceed 20 % of the ex-
                       pastes, "dental waxes" and dental      works price of the product
                       preparations with a basis of
                       plaster; except for:
    ex 3403            Lubricating             preparations   Operations of refining and/or one
                       containing less than 70 % by           or more specific process(es) (15)
                       weight of petroleum oils or oils
                       obtained      from        bituminous   or
                       minerals
                                                              Other operations in which all the
                                                              materials used are classified within
                                                              a heading other than that of the
                                                              product. However, materials of the
                                                              same heading as the product may
                                                              be used, provided that their total
                                                              value does not exceed 50 % of the
                                                              ex-works price of the product
    3404               Artificial waxes and prepared
                       waxes:
                       - With a basis of paraffin,            Manufacture from materials of any
                         petroleum       waxes,       waxes   heading, except that of the product.
                         obtained from bituminous             However, materials of the same
                         minerals, slack wax or scale         heading as the product may be
                         wax                                  used, provided that their total value
                                                              does not exceed 50 % of the ex-
                                                              works price of the product
                       - Other                                Manufacture from materials of any        Manufacture in which the value of
                                                              heading, except:                         all the materials used does not
                                                                                                       exceed 40 % of the ex-works price of
                                                              - hydrogenated oils having the           the product
                                                                character      of      waxes     of
                                                                heading 1516,
                                                              - fatty acids not chemically defined
                                                                or industrial fatty alcohols having
                                                                the character of waxes of
                                                                heading 3823, and
                                                              - materials of heading 3404
   14
              A "group" is regarded as any part of the heading separated from the rest by a semicolon.
   15
              For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
EN                                                                     105                                                                  EN
 ---pagebreak---           (1)                      (2)                                                    (3) or (4)
                                                       However, these materials may be
                                                       used, provided that their total value
                                                       does not exceed 20 % of the ex-
                                                       works price of the product
   ex Chapter 35 Albuminoidal             substances;  Manufacture from materials of any        Manufacture in which the value of
                 modified        starches;     glues;  heading, except that of the product.     all the materials used does not
                 enzymes; except for:                  However, materials of the same           exceed 40 % of the ex-works price of
                                                       heading as the product may be            the product
                                                       used, provided that their total value
                                                       does not exceed 20 % of the ex-
                                                       works price of the product
   3505          Dextrins and other modified
                 starches        (for       example,
                 pregelatinised       or    esterified
                 starches); glues based on
                 starches, or on dextrins or other
                 modified starches:
                 - Starch ethers and esters            Manufacture from materials of any        Manufacture in which the value of
                                                       heading, including other materials       all the materials used does not
                                                       of heading 3505                          exceed 40 % of the ex-works price of
                                                                                                the product
                 - Other                               Manufacture from materials of any        Manufacture in which the value of
                                                       heading,     except     those      of    all the materials used does not
                                                       heading 1108                             exceed 40 % of the ex-works price of
                                                                                                the product
   ex 3507       Prepared enzymes not elsewhere        Manufacture in which the value of
                 specified or included                 all the materials used does not
                                                       exceed 50 % of the ex-works price
                                                       of the product
   Chapter 36    Explosives;             pyrotechnic   Manufacture from materials of any        Manufacture in which the value of
                 products; matches; pyrophoric         heading, except that of the product.     all the materials used does not
                 alloys;     certain     combustible   However, materials of the same           exceed 40 % of the ex-works price of
                 preparations                          heading as the product may be            the product
                                                       used, provided that their total value
                                                       does not exceed 20 % of the ex-
                                                       works price of the product
   ex Chapter 37 Photographic or cinematographic       Manufacture from materials of any        Manufacture in which the value of
                 goods; except for:                    heading, except that of the product.     all the materials used does not
                                                       However, materials of the same           exceed 40 % of the ex-works price of
                                                       heading as the product may be            the product
                                                       used, provided that their total value
                                                       does not exceed 20 % of the ex-
                                                       works price of the product
   3701          Photographic plates and film in
                 the flat, sensitised, unexposed, of
                 any material other than paper,
                 paperboard or textiles; instant
                 print film in the flat, sensitised,
                 unexposed, whether or not in
                 packs:
                 - Instant print film for colour       Manufacture from materials of any        Manufacture in which the value of
                   photography, in packs               heading,     except     those      of    all the materials used does not
                                                       headings 3701 and 3702. However,         exceed 40 % of the ex-works price of
                                                       materials of heading 3702 may be         the product
                                                       used, provided that their total value
                                                       does not exceed 30 % of the ex-
                                                       works price of the product
EN                                                             106                                                                   EN
 ---pagebreak---           (1)                     (2)                                                    (3) or (4)
                 - Other                              Manufacture from materials of any        Manufacture in which the value of
                                                      heading,      except     those     of    all the materials used does not
                                                      headings 3701 and 3702. However,         exceed 40 % of the ex-works price of
                                                      materials       of    headings 3701      the product
                                                      and 3702 may be used, provided
                                                      that their total value does not
                                                      exceed 20 % of the ex-works price
                                                      of the product
   3702          Photographic film in rolls,          Manufacture from materials of any        Manufacture in which the value of
                 sensitised, unexposed, of any        heading,      except     those     of    all the materials used does not
                 material other than paper,           headings 3701 and 3702                   exceed 40 % of the ex-works price of
                 paperboard or textiles; instant                                               the product
                 print film in rolls, sensitised,
                 unexposed
   3704          Photographic plates, film paper,     Manufacture from materials of any        Manufacture in which the value of
                 paperboard and textiles, exposed     heading,      except     those     of    all the materials used does not
                 but not developed                    headings 3701 to 3704                    exceed 40 % of the ex-works price of
                                                                                               the product
   ex Chapter 38 Miscellaneous              chemical  Manufacture from materials of any        Manufacture in which the value of
                 products; except for:                heading, except that of the product.     all the materials used does not
                                                      However, materials of the same           exceed 40 % of the ex-works price of
                                                      heading as the product may be            the product
                                                      used, provided that their total value
                                                      does not exceed 20 % of the ex-
                                                      works price of the product
   ex 3801       - Colloidal        graphite       in Manufacture in which the value of
                   suspension in oil and semi-        all the materials used does not
                   colloidal                graphite; exceed 50 % of the ex-works price
                   carbonaceous        pastes    for  of the product
                   electrodes
                 - Graphite in paste form, being a    Manufacture in which the value of        Manufacture in which the value of
                   mixture of more than 30 % by       all the materials of heading 3403        all the materials used does not
                   weight of graphite with mineral    used does not exceed 20 % of the         exceed 40 % of the ex-works price of
                   oils                               ex-works price of the product            the product
   ex 3803       Refined tall oil                     Refining of crude tall oil               Manufacture in which the value of
                                                                                               all the materials used does not
                                                                                               exceed 40 % of the ex-works price of
                                                                                               the product
   ex 3805       Spirits of sulphate turpentine,      Purification by distillation or          Manufacture in which the value of
                 purified                             refining of raw spirits of sulphate      all the materials used does not
                                                      turpentine                               exceed 40 % of the ex-works price of
                                                                                               the product
   ex 3806       Ester gums                           Manufacture from resin acids             Manufacture in which the value of
                                                                                               all the materials used does not
                                                                                               exceed 40 % of the ex-works price of
                                                                                               the product
   ex 3807       Wood pitch (wood tar pitch)          Distillation of wood tar                 Manufacture in which the value of
                                                                                               all the materials used does not
                                                                                               exceed 40 % of the ex-works price of
                                                                                               the product
EN                                                             107                                                                  EN
 ---pagebreak---         (1)                 (2)                                                 (3) or (4)
   3808     Insecticides,         rodenticides,  Manufacture in which the value of
            fungicides, herbicides, anti-        all the materials used does not
            sprouting products and plant-        exceed 50 % of the ex-works price
            growth regulators, disinfectants     of the products
            and similar products, put up in
            forms or packings for retail sale
            or as preparations or articles (for
            example, sulphur-treated bands,
            wicks and candles, and fly-
            papers)
   3809     Finishing agents, dye carriers to    Manufacture in which the value of
            accelerate the dyeing or fixing of   all the materials used does not
            dyestuffs and other products and     exceed 50 % of the ex-works price
            preparations     (for      example,  of the products
            dressings and mordants), of a
            kind used in the textile, paper,
            leather or like industries, not
            elsewhere specified or included
   3810     Pickling preparations for metal      Manufacture in which the value of
            surfaces; fluxes and other           all the materials used does not
            auxiliary     preparations       for exceed 50 % of the ex-works price
            soldering, brazing or welding;       of the products
            soldering, brazing or welding
            powders and pastes consisting of
            metal and other materials;
            preparations of a kind used as
            cores or coatings for welding
            electrodes or rods
   3811     Anti-knock            preparations,
            oxidation      inhibitors,     gum
            inhibitors, viscosity improvers,
            anti-corrosive preparations and
            other prepared additives, for
            mineral oils (including gasoline)
            or for other liquids used for the
            same purposes as mineral oils:
            - Prepared       additives       for Manufacture in which the value of
              lubricating oil, containing        all the materials of heading 3811
              petroleum oils or oils obtained    used does not exceed 50 % of the
              from bituminous minerals           ex-works price of the product
            - Other                              Manufacture in which the value of
                                                 all the materials used does not
                                                 exceed 50 % of the ex-works price
                                                 of the product
   3812     Prepared rubber accelerators;        Manufacture in which the value of
            compound plasticisers for rubber     all the materials used does not
            or plastics, not elsewhere           exceed 50 % of the ex-works price
            specified or included; anti-         of the product
            oxidizing preparations and other
            compound stabilizers for rubber
            or plastics
   3813     Preparations and charges for fire-   Manufacture in which the value of
            extinguishers;     charged     fire- all the materials used does not
            extinguishing grenades               exceed 50 % of the ex-works price
                                                 of the product
   3814     Organic composite solvents and       Manufacture in which the value of
            thinners, not elsewhere specified    all the materials used does not
            or included; prepared paint or       exceed 50 % of the ex-works price
            varnish removers                     of the product
EN                                                       108                               EN
 ---pagebreak---           (1)                  (2)                                                    (3) or (4)
   3818       Chemical elements doped for use      Manufacture in which the value of
              in electronics, in the form of       all the materials used does not
              discs, wafers or similar forms;      exceed 50 % of the ex-works price
              chemical compounds doped for         of the product
              use in electronics
   3819       Hydraulic brake fluids and other     Manufacture in which the value of
              prepared liquids for hydraulic       all the materials used does not
              transmission, not containing or      exceed 50 % of the ex-works price
              containing less than 70 % by         of the product
              weight of petroleum oils or oils
              obtained       from     bituminous
              minerals
   3820       Anti-freezing preparations and       Manufacture in which the value of
              prepared de-icing fluids             all the materials used does not
                                                   exceed 50 % of the ex-works price
                                                   of the product
   Ex 3821    Prepared culture media for           Manufacture in which the value of
              maintenance of micro-organisms       all the materials used does not
              (including viruses and the like) or  exceed 50 % of the ex-works price
              of plant, human or animal cells      of the product
   3822       Diagnostic or laboratory reagents    Manufacture in which the value of
              on a backing, prepared diagnostic    all the materials used does not
              or laboratory reagents whether or    exceed 50 % of the ex-works price
              not on a backing, other than those   of the product
              of      heading 3002       or 3006;
              certified reference materials
   3823       Industrial monocarboxylic fatty
              acids; acid oils from refining;
              industrial fatty alcohols:
              - Industrial monocarboxylic fatty    Manufacture from materials of any
                acids, acid oils from refining     heading, except that of the product
              - Industrial fatty alcohols          Manufacture from materials of any
                                                   heading, including other materials
                                                   of heading 3823
   3824       Prepared binders for foundry
              moulds or cores; chemical
              products and preparations of the
              chemical or allied industries
              (including those consisting of
              mixtures of natural products), not
              elsewhere specified or included:
              - The following of this heading:     Manufacture from materials of any        Manufacture in which the value of
                                                   heading, except that of the product.     all the materials used does not
                                                   However, materials of the same           exceed 40 % of the ex-works price of
                                                   heading as the product may be            the product
                                                   used, provided that their total value
              -- Prepared binders for foundry      does not exceed 20 % of the ex-
                  moulds or cores based on         works price of the product
                  natural resinous products
              -- Naphthenic acids, their water-
                  insoluble salts and their esters
              -- Sorbitol other than that of
                  heading 2905
EN                                                         109                                                                   EN
 ---pagebreak---            (1)                          (2)                                                   (3) or (4)
                       -- Petroleum           sulphonates,
                           excluding            petroleum
                           sulphonates of alkali metals,
                           of     ammonium        or    of
                           ethanolamines; thiophenated
                           sulphonic acids of oils
                           obtained from bituminous
                           minerals, and their salts
                       -- Ion exchangers
                       -- Getters for vacuum tubes
                       -- Alkaline iron oxide for the
                           purification of gas
                       -- 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 50 % of the ex-works price
                                                           of the product
    3901 to 3915       Plastics in primary forms, waste,
                       parings and scrap, of plastic;
                       except for headings ex 3907
                       and 3912 for which the rules are
                       set out below:
                       - Addition homopolymerisation       Manufacture in which:                    Manufacture in which the value of
                         products in which a single                                                 all the materials used does not
                         monomer contributes more than     - the value of all the materials used    exceed 25 % of the ex-works price of
                         99 % by weight to the total         does not exceed 50 % of the ex-        the product
                         polymer content                     works price of the product, and
                                                           - within the above limit, the value
                                                             of all the materials of Chapter 39
                                                             used does not exceed 20 % of the
                                                             ex-works price of the product (16)
   16
              In the case of the products composed of materials classified within both headings 3901 to 3906, on the
              one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that
              group of materials which predominates by weight in the product.
EN                                                                  110                                                                  EN
 ---pagebreak---            (1)                         (2)                                                    (3) or (4)
                       - Other                             Manufacture in which the value of        Manufacture in which the value of
                                                           all the materials of Chapter 39 used     all the materials used does not
                                                           does not exceed 20 % of the ex-          exceed 25 % of the ex-works price of
                                                           works price of the product (17)          the product
    ex 3907            - Copolymer,        made      from  Manufacture from materials of any
                         polycarbonate and acrylonitrile-  heading, except that of the product.
                         butadiene-styrene copolymer       However, materials of the same
                         (ABS)                             heading as the product may be
                                                           used, provided that their total value
                                                           does not exceed 50 % of the ex-
                                                           works price of the product (18)
                       - Polyester                         Manufacture in which the value of
                                                           all the materials of Chapter 39 used
                                                           does not exceed 20 % of the ex-
                                                           works price of the product and/or
                                                           manufacture from polycarbonate of
                                                           tetrabromo-(bisphenol A)
    3912               Cellulose and its chemical          Manufacture in which the value of
                       derivatives,     not     elsewhere  all the materials of the same
                       specified or included, in primary   heading as the product used does
                       forms                               not exceed 20 % of the ex-works
                                                           price of the product
    3916 to 3921       Semi-manufactures      and articles
                       of plastics; except   for headings
                       ex 3916, ex 3917,    ex 3920 and
                       ex 3921, for which    the rules are
                       set out below:
                       - Flat products, further worked     Manufacture in which the value of        Manufacture in which the value of
                         than only surface-worked or cut   all the materials of Chapter 39 used     all the materials used does not
                         into     forms     other     than does not exceed 50 % of the ex-          exceed 25 % of the ex-works price of
                         rectangular (including square);   works price of the product               the product
                         other products, further worked
                         than only surface-worked
                       - Other:
                       -- Addition homopolymerisation      Manufacture in which:                    Manufacture in which the value of
                           products in which a single                                               all the materials used does not
                           monomer contributes more        - the value of all the materials used    exceed 25 % of the ex-works price of
                           than 99 % by weight to the        does not exceed 50 % of the ex-        the product
                           total polymer content             works price of the product, and
                                                           - within the above limit, the value
                                                             of all the materials of Chapter 39
                                                             used does not exceed 20 % of the
                                                             ex-works price of the product (19)
   17
              In the case of the products composed of materials classified within both headings 3901 to 3906, on the
              one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that
              group of materials which predominates by weight in the product.
   18
              In the case of the products composed of materials classified within both headings 3901 to 3906, on the
              one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that
              group of materials which predominates by weight in the product.
   19
              In the case of the products composed of materials classified within both headings 3901 to 3906, on the
              one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that
              group of materials which predominates by weight in the product.
EN                                                                  111                                                                  EN
 ---pagebreak---            (1)                          (2)                                                     (3) or (4)
                       -- Other                              Manufacture in which the value of        Manufacture in which the value of
                                                             all the materials of Chapter 39 used     all the materials used does not
                                                             does not exceed 20 % of the ex-          exceed 25 % of the ex-works price of
                                                             works price of the product (20)          the product
    ex 3916       and  Profile shapes and tubes              Manufacture in which:                    Manufacture in which the value of
    ex 3917                                                                                           all the materials used does not
                                                             - the value of all the materials used    exceed 25 % of the ex-works price of
                                                               does not exceed 50 % of the ex-        the product
                                                               works price of the product, and
                                                             - within the above limit, the value
                                                               of all the materials of the same
                                                               heading as the product used does
                                                               not exceed 20 % of the ex-works
                                                               price of the product
    ex 3920            - Ionomer sheet or film               Manufacture from a thermoplastic         Manufacture in which the value of
                                                             partial salt which is a copolymer of     all the materials used does not
                                                             ethylene and metacrylic acid partly      exceed 25 % of the ex-works price of
                                                             neutralised with metal ions, mainly      the product
                                                             zinc and sodium
                       - Sheets of regenerated cellulose,    Manufacture in which the value of
                         polyamides or polyethylene          all the materials of the same
                                                             heading as the product used does
                                                             not exceed 20 % of the ex-works
                                                             price of the product
    ex 3921            Foils of plastic, metallised          Manufacture         from      highly-    Manufacture in which the value of
                                                             transparent polyester-foils with a       all the materials used does not
                                                             thickness of less than 23 micron (21)    exceed 25 % of the ex-works price of
                                                                                                      the product
    3922 to 3926       Articles of plastics                  Manufacture in which the value of
                                                             all the materials used does not
                                                             exceed 50 % of the ex-works price
                                                             of the product
    ex Chapter 40      Rubber and        articles   thereof; Manufacture from materials of any
                       except for:                           heading, except that of the product
    ex 4001            Laminated slabs of crepe rubber       Lamination of sheets of natural
                       for shoes                             rubber
    4005               Compounded                    rubber, Manufacture in which the value of
                       unvulcanised, in primary forms        all the materials used, except
                       or in plates, sheets or strip         natural rubber, does not exceed
                                                             50 % of the ex-works price of the
                                                             product
    4012               Retreaded or used pneumatic
                       tyres of rubber; solid or cushion
                       tyres, tyre treads and tyre flaps,
                       of rubber:
                       - Retreaded pneumatic, solid or       Retreading of used tyres
                         cushion tyres, of rubber
   20
              In the case of the products composed of materials classified within both headings 3901 to 3906, on the
              one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that
              group of materials which predominates by weight in the product.
   21
              The following foils shall be considered as highly transparent: foils, the optical dimming of which,
              measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %.
EN                                                                    112                                                                  EN
 ---pagebreak---           (1)                      (2)                                                  (3) or (4)
                  - Other                             Manufacture from materials of any
                                                      heading,     except      those    of
                                                      headings 4011 and 4012
   ex 4017        Articles of hard rubber             Manufacture from hard rubber
   ex Chapter 41  Raw hides and skins (other than     Manufacture from materials of any
                  furskins) and leather; except for:  heading, except that of the product
   ex 4102        Raw skins of sheep or lambs,        Removal of wool from sheep or
                  without wool on                     lamb skins, with wool on
   4104 to 4106   Tanned or crust hides and skins,    Retanning of tanned leather
                  without wool or hair on, whether
                  or not split, but not further       Or
                  prepared
                                                      Manufacture from materials of any
                                                      heading, except that of the product
   4107, 4112 and Leather further prepared after      Manufacture from materials of any
   4113           tanning or crusting, including      heading, except headings 4104 to
                  parchment-dressed          leather, 4113
                  without wool or hair on, whether
                  or not split, other than leather of
                  heading 4114
   ex 4114        Patent leather and patent           Manufacture from materials of
                  laminated leather; metallised       headings 4104 to 4106, 4107, 4112
                  leather                             or 4113, provided that their total
                                                      value does not exceed 50 % of the
                                                      ex-works price of the product
   Chapter 42     Articles of leather; saddlery and   Manufacture from materials of any
                  harness; travel goods, handbags     heading, except that of the product
                  and similar containers; articles of
                  animal gut (other than silk worm
                  gut)
   ex Chapter 43  Furskins and artificial fur;        Manufacture from materials of any
                  manufactures thereof; except for:   heading, except that of the product
   ex 4302        Tanned or       dressed   furskins,
                  assembled:
                  - Plates,  crosses    and   similar Bleaching or dyeing, in addition to
                    forms                             cutting and assembly of non-
                                                      assembled tanned or dressed
                                                      furskins
                  - Other                             Manufacture from non-assembled,
                                                      tanned or dressed furskins
   4303           Articles of apparel, clothing       Manufacture from non-assembled
                  accessories and other articles of   tanned or dressed furskins of
                  furskin                             heading 4302
   ex Chapter 44  Wood and articles of wood;          Manufacture from materials of any
                  wood charcoal; except for:          heading, except that of the product
   ex 4403        Wood roughly squared                Manufacture from wood in the
                                                      rough, whether or not stripped of its
                                                      bark or merely roughed down
EN                                                            113                                  EN
 ---pagebreak---           (1)                       (2)                                                  (3) or (4)
   ex 4407          Wood       sawn      or   chipped  Planing, sanding or end-jointing
                    lengthwise, sliced or peeled, of a
                    thickness     exceeding     6 mm,
                    planed, sanded or end-jointed
   ex 4408          Sheets for veneering (including    Splicing, planing, sanding or end-
                    those obtained by slicing          jointing
                    laminated wood) and for
                    plywood, of a thickness not
                    exceeding 6 mm, spliced, and
                    other wood sawn lengthwise,
                    sliced or peeled of a thickness
                    not exceeding 6 mm, planed,
                    sanded or end-jointed
   ex 4409          Wood continuously shaped along
                    any of its edges, ends or faces,
                    whether or not planed, sanded or
                    end-jointed:
                    - Sanded or end-jointed            Sanding or end-jointing
                    - Beadings and mouldings           Beading or moulding
   ex 4410       to Beadings       and      mouldings, Beading or moulding
   ex 4413          including moulded skirting and
                    other moulded boards
   ex 4415          Packing cases, boxes, crates,      Manufacture from boards not cut to
                    drums and similar packings, of     size
                    wood
   ex 4416          Casks, barrels, vats, tubs and     Manufacture from riven staves, not
                    other coopers' products and parts  further worked than sawn on the
                    thereof, of wood                   two principal surfaces
   ex 4418          - Builders' joinery and carpentry  Manufacture from materials of any
                      of wood                          heading, except that of the product.
                                                       However, cellular wood panels,
                                                       shingles and shakes may be used
                    - Beadings and mouldings           Beading or moulding
   ex 4421          Match splints; wooden pegs or      Manufacture from wood of any
                    pins for footwear                  heading, except drawn wood of
                                                       heading 4409
   ex Chapter 45    Cork and articles of cork; except  Manufacture from materials of any
                    for:                               heading, except that of the product
   4503             Articles of natural cork           Manufacture      from     cork    of
                                                       heading 4501
   Chapter 46       Manufactures of straw, of esparto  Manufacture from materials of any
                    or of other plaiting materials;    heading, except that of the product
                    basketware and wickerwork
   Chapter 47       Pulp of wood or of other fibrous   Manufacture from materials of any
                    cellulosic material; recovered     heading, except that of the product
                    (waste and scrap) paper or
                    paperboard
   ex Chapter 48    Paper and paperboard; articles of  Manufacture from materials of any
                    paper pulp, of paper or of         heading, except that of the product
                    paperboard; except for:
EN                                                              114                                 EN
 ---pagebreak---           (1)                    (2)                                                  (3) or (4)
   ex 4811       Paper and paperboard, ruled,       Manufacture from paper-making
                 lined or squared only              materials of Chapter 47
   4816          Carbon paper, self-copy paper      Manufacture from paper-making
                 and other copying or transfer      materials of Chapter 47
                 papers (other than those of
                 heading 4809),          duplicator
                 stencils and offset plates, of
                 paper, whether or not put up in
                 boxes
   4817          Envelopes, letter cards, plain     Manufacture:
                 postcards and correspondence
                 cards, of paper or paperboard;     - from materials of any heading,
                 boxes, pouches, wallets and          except that of the product, and
                 writing compendiums, of paper
                 or paperboard, containing an
                 assortment of paper stationery     - in which the value of all the
                                                      materials used does not exceed
                                                      50 % of the ex-works price of the
                                                      product
   ex 4818       Toilet paper                       Manufacture from paper-making
                                                    materials of Chapter 47
   ex 4819       Cartons, boxes, cases, bags and    Manufacture:
                 other packing containers, of
                 paper, paperboard, cellulose       - from materials of any heading,
                 wadding or webs of cellulose         except that of the product, and
                 fibres
                                                    - in which the value of all the
                                                      materials used does not exceed
                                                      50 % of the ex-works price of the
                                                      product
   ex 4820       Letter pads                        Manufacture in which the value of
                                                    all the materials used does not
                                                    exceed 50 % of the ex-works price
                                                    of the product
   ex 4823       Other       paper,    paperboard,  Manufacture from paper-making
                 cellulose wadding and webs of      materials of Chapter 47
                 cellulose fibres, cut to size or
                 shape
   ex Chapter 49 Printed     books,    newspapers,  Manufacture from materials of any
                 pictures and other products of the heading, except that of the product
                 printing industry; manuscripts,
                 typescripts and plans; except for:
   4909          Printed or illustrated postcards;  Manufacture from materials of any
                 printed cards bearing personal     heading,      except     those    of
                 greetings,       messages       or headings 4909 and 4911
                 announcements, whether or not
                 illustrated, with or without
                 envelopes or trimmings
   4910          Calendars of any kind, printed,
                 including calendar blocks:
EN                                                          115                                  EN
 ---pagebreak---            (1)                        (2)                                                   (3) or (4)
                      - Calendars of the "perpetual"     Manufacture:
                        type or with replaceable blocks
                        mounted on bases other than      - from materials of any heading,
                        paper or paperboard                except that of the product, and
                                                         - in which the value of all the
                                                           materials used does not exceed
                                                           50 % of the ex-works price of the
                                                           product
                      - Other                            Manufacture from materials of any
                                                         heading,      except     those     of
                                                         headings 4909 and 4911
    ex Chapter 50     Silk; except for:                  Manufacture from materials of any
                                                         heading, except that of the product
    ex 5003           Silk waste (including cocoons      Carding or combing of silk waste
                      unsuitable for reeling, yarn waste
                      and garnetted stock), carded or
                      combed
    5004 to ex 5006   Silk yarn and yarn spun from silk  Manufacture from (22):
                      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 thread      Manufacture from single yarn (23)
                      - Other                            Manufacture from (24):
   22
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
   23
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
   24
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
EN                                                               116                                               EN
 ---pagebreak---            (1)                        (2)                                                  (3) or (4)
                                                        - 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, mercerising, heat setting,
                                                        raising,     calendering,      shrink
                                                        resistance processing, permanent
                                                        finishing, decatising, impregnating,
                                                        mending and burling), provided
                                                        that the value of the unprinted
                                                        fabric used does not exceed 47.5 %
                                                        of the ex-works price of the product
    ex Chapter 51     Wool, fine or coarse animal hair; Manufacture from materials of any
                      horsehair yarn and woven fabric;  heading, except that of the product
                      except for:
    5106 to 5110      Yarn of wool, of fine or coarse   Manufacture from (25):
                      animal hair or of horsehair
                                                        - raw silk or silk waste, carded or
                                                          combed or otherwise prepared for
                                                          spinning,
                                                        - natural fibres, not carded or
                                                          combed or otherwise prepared for
                                                          spinning,
                                                        - chemical materials or textile pulp,
                                                          or
                                                        - paper-making materials
    5111 to 5113      Woven fabrics of wool, of fine or
                      coarse animal hair or of
                      horsehair:
                      - Incorporating rubber thread     Manufacture from single yarn (26)
                      - Other                           Manufacture from (27):
   25
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
   26
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
   27
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
EN                                                               117                                               EN
 ---pagebreak---            (1)                       (2)                                               (3) or (4)
                                                    - 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, mercerising, heat setting,
                                                    raising,     calendering,      shrink
                                                    resistance processing, permanent
                                                    finishing, decatising, impregnating,
                                                    mending and burling), provided
                                                    that the value of the unprinted
                                                    fabric used does not exceed 47.5%
                                                    of the ex-works price of the product
    ex Chapter 52     Cotton; except for:           Manufacture from materials of any
                                                    heading, except that of the product
    5204 to 5207      Yarn and thread of cotton     Manufacture from (28):
                                                    - raw silk or silk waste, carded or
                                                      combed or otherwise prepared for
                                                      spinning,
                                                    - natural fibres, not carded or
                                                      combed or otherwise prepared for
                                                      spinning,
                                                    - chemical materials or textile pulp,
                                                      or
                                                    - paper-making materials
    5208 to 5212      Woven fabrics of cotton:
                      - Incorporating rubber thread Manufacture from single yarn (29)
                      - Other                       Manufacture from (30):
   28
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
   29
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
   30
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
EN                                                           118                                                   EN
 ---pagebreak---            (1)                        (2)                                                 (3) or (4)
                                                       - 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, mercerising, heat setting,
                                                       raising,     calendering,      shrink
                                                       resistance processing, permanent
                                                       finishing, decatising, impregnating,
                                                       mending and burling), provided
                                                       that the value of the unprinted
                                                       fabric used does not exceed 47.5 %
                                                       of the ex-works price of the product
    ex Chapter 53     Other vegetable textile fibres;  Manufacture from materials of any
                      paper yarn and woven fabrics of  heading, except that of the product
                      paper yarn; except for:
    5306 to 5308      Yarn of other vegetable textile  Manufacture from (31):
                      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 5311      Woven fabrics of other vegetable
                      textile fibres; woven fabrics of
                      paper yarn:
                      - Incorporating rubber thread    Manufacture from single yarn (32)
   31
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
   32
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
EN                                                              119                                                EN
 ---pagebreak---            (1)                       (2)                                               (3) or (4)
                      - Other                       Manufacture from (33):
                                                    - coir yarn,
                                                    - jute 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, mercerising, heat setting,
                                                    raising,     calendering,      shrink
                                                    resistance processing, permanent
                                                    finishing, decatising, impregnating,
                                                    mending and burling), provided
                                                    that the value of the unprinted
                                                    fabric used does not exceed 47.5 %
                                                    of the ex-works price of the product
    5401 to 5406      Yarn, monofilament and thread Manufacture from (34):
                      of man-made filaments
                                                    - raw silk or silk waste, carded or
                                                      combed or otherwise prepared for
                                                      spinning,
                                                    - natural fibres, not carded or
                                                      combed or otherwise prepared for
                                                      spinning,
                                                    - chemical materials or textile pulp,
                                                      or
                                                    - paper-making materials
    5407 and 5408     Woven fabrics of man-made
                      filament yarn:
                      - Incorporating rubber thread Manufacture from single yarn (35)
                      - Other                       Manufacture from (36):
   33
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
   34
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
   35
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
   36
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
EN                                                           120                                                   EN
 ---pagebreak---            (1)                       (2)                                                (3) or (4)
                                                     - 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, mercerising, heat setting,
                                                     raising,     calendering,      shrink
                                                     resistance processing, permanent
                                                     finishing, decatising, impregnating,
                                                     mending and burling), provided
                                                     that the value of the unprinted
                                                     fabric used does not exceed 47.5 %
                                                     of the ex-works price of the product
    5501 to 5507      Man-made staple fibres         Manufacture        from    chemical
                                                     materials or textile pulp
    5508 to 5511      Yarn and sewing thread of man- Manufacture from (37):
                      made staple fibres
                                                     - raw silk or silk waste, carded or
                                                       combed or otherwise prepared for
                                                       spinning,
                                                     - natural fibres, not carded or
                                                       combed or otherwise prepared for
                                                       spinning,
                                                     - chemical materials or textile pulp,
                                                       or
                                                     - paper-making materials
    5512 to 5516      Woven fabrics of man-made
                      staple fibres:
                      - Incorporating rubber thread  Manufacture from single yarn (38)
   37
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
   38
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
EN                                                            121                                                  EN
 ---pagebreak---            (1)                        (2)                                                  (3) or (4)
                      - Other                           Manufacture from (39):
                                                        - 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, mercerising, heat setting,
                                                        raising,      calendering,     shrink
                                                        resistance processing, permanent
                                                        finishing, decatising, impregnating,
                                                        mending and burling), provided
                                                        that the value of the unprinted
                                                        fabric used does not exceed 47.5 %
                                                        of the ex-works price of the product
    ex Chapter 56     Wadding, felt and non-wovens;     Manufacture from (40):
                      special yarns; twine, cordage,
                      ropes and cables and articles     - coir yarn,
                      thereof; except for:
                                                        - natural fibres,
                                                        - chemical materials or textile pulp,
                                                          or
                                                        - paper-making materials
    5602              Felt, whether or not impregnated,
                      coated, covered or laminated:
                      - Needleloom felt                 Manufacture from (41):
                                                        - natural fibres, or
                                                        - chemical materials or textile pulp
                                                        However:
   39
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
   40
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
   41
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
EN                                                               122                                               EN
 ---pagebreak---          (1)                        (2)                                                  (3) or (4)
                                                      - polypropylene       filament     of
                                                        heading 5402,
                                                      - polypropylene         fibres     of
                                                        heading 5503 or 5506, or
                                                      - polypropylene filament tow of
                                                        heading 5501,
                                                      of which the denomination in all
                                                      cases of a single filament or fibre is
                                                      less than 9 decitex, may be used,
                                                      provided that their total value does
                                                      not exceed 40 % of the ex-works
                                                      price of the product
                    - Other                           Manufacture from (42):
                                                      - natural fibres,
                                                      - man-made staple fibres made
                                                        from casein, or
                                                      - chemical materials or textile pulp
    5604            Rubber thread and cord, textile
                    covered; textile yarn, and strip
                    and the like of heading 5404
                    or 5405, impregnated, coated,
                    covered or sheathed with rubber
                    or plastics:
                    - Rubber thread and cord, textile Manufacture from rubber thread or
                      covered                         cord, not textile covered
                    - Other                           Manufacture from (43):
                                                      - natural fibres, not carded or
                                                        combed or otherwise processed
                                                        for spinning,
                                                      - chemical materials or textile pulp,
                                                        or
                                                      - paper-making materials
    5605            Metallised yarn, whether or not   Manufacture from (44):
                    gimped, being textile yarn, or
                    strip or the like of heading 5404 - natural fibres,
                    or 5405, combined with metal in
                    the form of thread, strip or
                    powder or covered with metal      - man-made staple fibres, not
                                                        carded or combed or otherwise
                                                        processed for spinning,
                                                      - chemical materials or textile pulp,
                                                        or
                                                      - paper-making materials
   42
            For special conditions relating to products made of a mixture of textile materials, see Introductory
            Note 5.
   43
            For special conditions relating to products made of a mixture of textile materials, see Introductory
            Note 5.
EN                                                             123                                               EN
 ---pagebreak---            (1)                        (2)                                                 (3) or (4)
    5606              Gimped yarn, and strip and the   Manufacture from (45):
                      like of heading 5404 or 5405,
                      gimped (other than those of      - natural fibres,
                      heading 5605       and   gimped
                      horsehair yarn); chenille yarn
                      (including flock chenille yarn); - man-made staple fibres, not
                      loop wale-yarn                     carded or combed or otherwise
                                                         processed for spinning,
                                                       - chemical materials or textile pulp,
                                                         or
                                                       - paper-making materials
    Chapter 57        Carpets and other textile floor
                      coverings:
                      - Of needleloom felt             Manufacture from (46):
                                                       - natural fibres, or
                                                       - chemical materials or textile pulp
                                                       However:
                                                       - polypropylene       filament     of
                                                         heading 5402,
                                                       - polypropylene         fibres     of
                                                         heading 5503 or 5506, or
                                                       - polypropylene filament tow of
                                                         heading 5501,
                                                       of which the denomination in all
                                                       cases of a single filament or fibre is
                                                       less than 9 decitex, may be used,
                                                       provided that their total value does
                                                       not exceed 40 % of the ex-works
                                                       price of the product
                                                       Jute fabric may be used as a
                                                       backing
                      - Of other felt                  Manufacture from (47):
                                                       - natural fibres, not carded or
                                                         combed or otherwise processed
                                                         for spinning, or
                                                       - chemical materials or textile pulp
   44
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
   45
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
   46
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
   47
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
EN                                                              124                                                EN
 ---pagebreak---            (1)                        (2)                                                     (3) or (4)
                      - Other                              Manufacture from (48):
                                                           - coir yarn or jute yarn,
                                                           - synthetic or artificial filament
                                                             yarn,
                                                           - natural fibres, or
                                                           - man-made staple fibres, not
                                                             carded or combed or otherwise
                                                             processed for spinning
                                                           Jute fabric may be used as a
                                                           backing
    ex Chapter 58     Special woven fabrics; tufted
                      textile fabrics; lace; tapestries;
                      trimmings; embroidery; except
                      for:
                      - Combined with rubber thread        Manufacture from single yarn (49)
                      - Other                              Manufacture from (50):
                                                           - natural fibres,
                                                           - man-made staple fibres, not
                                                             carded or combed or otherwise
                                                             processed for spinning, or
                                                           - chemical materials or textile pulp
                                                           or
                                                           Printing accompanied by at least
                                                           two preparatory or finishing
                                                           operations (such as scouring,
                                                           bleaching, mercerising, heat setting,
                                                           raising,      calendering,     shrink
                                                           resistance processing, permanent
                                                           finishing, decatising, impregnating,
                                                           mending and burling), provided
                                                           that the value of the unprinted
                                                           fabric used does not exceed 47.5 %
                                                           of the ex-works price of the product
    5805              Hand-woven tapestries of the         Manufacture from materials of any
                      types     Gobelins,      Flanders,   heading, except that of the product
                      Aubusson, Beauvais and the like,
                      and needle-worked tapestries (for
                      example, petit point, cross stitch),
                      whether or not made up
   48
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
   49
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
   50
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
EN                                                                  125                                            EN
 ---pagebreak---          (1)                         (2)                                                   (3) or (4)
    5810            Embroidery in the piece, in strips  Manufacture:
                    or in motifs
                                                        - from materials of any heading,
                                                          except that of the product, and
                                                        - in which the value of all the
                                                          materials used does not exceed
                                                          50 % of the ex-works price of the
                                                          product
    5901            Textile fabrics coated with gum     Manufacture from yarn
                    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:
                    - Containing not more than 90 %     Manufacture from yarn
                      by weight of textile materials
                    - Other                             Manufacture        from     chemical
                                                        materials or textile pulp
    5903            Textile fabrics impregnated,        Manufacture from yarn
                    coated, covered or laminated
                    with plastics, other than those of  or
                    heading 5902
                                                        Printing accompanied by at least
                                                        two preparatory or finishing
                                                        operations (such as scouring,
                                                        bleaching, mercerising, heat setting,
                                                        rasing,     calendering,       shrink
                                                        resistance processing, permanent
                                                        finishing, decatising, impregnating,
                                                        mending and burling), provided
                                                        that the value of the unprinted
                                                        fabric used does not exceed 47.5 %
                                                        of the ex-works price of the product
    5904            Linoleum, whether or note cut to    Manufacture from yarn (51)
                    shape; floor coverings consisting
                    of a coating or covering applied
                    on a textile backing, whether or
                    not cut to shape
    5905            Textile wall coverings:
                    - Impregnated, coated, covered      Manufacture from yarn
                      or laminated with rubber,
                      plastics or other materials
                    - Other                             Manufacture from (52):
   51
            For special conditions relating to products made of a mixture of textile materials, see Introductory
            Note 5.
   52
            For special conditions relating to products made of a mixture of textile materials, see Introductory
            Note 5.
EN                                                              126                                              EN
 ---pagebreak---          (1)                        (2)                                                   (3) or (4)
                                                       - coir yarn,
                                                       - natural fibres,
                                                       - man-made staple fibres, not
                                                         carded or combed or otherwise
                                                         processed for spinning, or
                                                       - chemical materials or textile pulp
                                                       or
                                                       Printing accompanied by at least
                                                       two preparatory or finishing
                                                       operations (such as scouring,
                                                       bleaching, mercerising, heat setting,
                                                       raising,     calendering,      shrink
                                                       resistance processing, permanent
                                                       finishing, decatising, impregnating,
                                                       mending and burling), provided
                                                       that the value of the unprinted
                                                       fabric used does not exceed 47.5 %
                                                       of the ex-works price of the product
    5906            Rubberised textile fabrics, other
                    than those of heading 5902:
                    - Knitted or crocheted fabrics     Manufacture from (53):
                                                       - natural fibres,
                                                       - man-made staple fibres, not
                                                         carded or combed or otherwise
                                                         processed for spinning, or
                                                       - chemical materials or textile pulp
                    - Other fabrics made of synthetic  Manufacture       from     chemical
                      filament yarn, containing more   materials
                      than 90 % by weight of textile
                      materials
                    - Other                            Manufacture from yarn
    5907            Textile     fabrics     otherwise  Manufacture from yarn
                    impregnated, coated or covered;
                    painted canvas being theatrical    or
                    scenery, studio back-cloths or the
                    like
                                                       Printing accompanied by at least
                                                       two preparatory or finishing
                                                       operations (such as scouring,
                                                       bleaching, mercerising, heat setting,
                                                       rasing,      calendering,      shrink
                                                       resistance processing, permanent
                                                       finishing, decatising, impregnating,
                                                       mending and burling), provided
                                                       that the value of the unprinted
                                                       fabric used does not exceed 47.5 %
                                                       of the ex-works price of the product
   53
            For special conditions relating to products made of a mixture of textile materials, see Introductory
            Note 5.
EN                                                              127                                              EN
 ---pagebreak---            (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    mantles, Manufacture from tubular knitted
                        impregnated                        gas-mantle fabric
                      - Other                              Manufacture from materials of any
                                                           heading, except that of the product
    5909 to 5911      Textile articles of a kind suitable
                      for industrial use:
                      - Polishing discs or rings other     Manufacture from yarn or waste
                        than of felt of heading 5911       fabrics or rags of heading 6310
                      - Woven fabrics, of a kind           Manufacture from (54):
                        commonly            used        in
                        papermaking or other technical     - coir yarn,
                        uses, felted or not, whether or
                        not impregnated or coated,
                        tubular or endless with single     - the following materials:
                        or multiple warp and/or weft, or
                        flat woven with multiple warp      -- yarn                           of
                        and/or weft of heading 5911            polytetrafluoroethylene (55),
                                                           -- yarn, multiple, of polyamide,
                                                               coated impregnated or covered
                                                               with a phenolic resin,
                                                           -- yarn of synthetic textile fibres
                                                               of     aromatic      polyamides,
                                                               obtained by polycondensation
                                                               of m-phenylenediamine and
                                                               isophthalic acid,
                                                           -- monofil                        of
                                                               polytetrafluoroethylene (56),
                                                           -- yarn of synthetic textile fibres
                                                               of              poly(p-phenylene
                                                               terephthalamide),
                                                           -- glass fibre yarn, coated with
                                                               phenol resin and gimped with
                                                               acrylic yarn (57),
   54
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5
   55
              The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-
              making machinery.
   56
              The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-
              making machinery.
   57
              The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-
              making machinery.
EN                                                                  128                                            EN
 ---pagebreak---            (1)                         (2)                                                   (3) or (4)
                                                          -- copolyester monofilaments of a
                                                              polyester and a resin of
                                                              terephthalic acid and 1,4-
                                                              cyclohexanediethanol         and
                                                              isophthalic acid,
                                                          -- natural fibres,
                                                          -- man-made staple fibres not
                                                              carded or combed or otherwise
                                                              processed for spinning, or
                                                          -- chemical materials or textile
                                                              pulp
                       - Other                            Manufacture from (58):
                                                          - coir yarn,
                                                          - natural fibres,
                                                          - man-made staple fibres, not
                                                            carded or combed or otherwise
                                                            processed for spinning, or
                                                          - chemical materials or textile pulp
    Chapter 60         Knitted or crocheted fabrics       Manufacture from (59):
                                                          - natural fibres,
                                                          - man-made staple fibres, not
                                                            carded or combed or otherwise
                                                            processed for spinning, or
                                                          - chemical materials or textile pulp
    Chapter 61         Articles of apparel and clothing
                       accessories, knitted or crocheted:
                       - Obtained by sewing together or   Manufacture from yarn (60)(61)
                         otherwise assembling, two or
                         more pieces of knitted or
                         crocheted fabric which have
                         been either cut to form or
                         obtained directly to form
   58
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
   59
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
   60
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
   61
              See Introductory Note 6.
EN                                                                 129                                             EN
 ---pagebreak---            (1)                         (2)                                                   (3) or (4)
                       - Other                            Manufacture from (62):
                                                          - natural fibres,
                                                          - man-made staple fibres, not
                                                            carded or combed or otherwise
                                                            processed for spinning, or
                                                          - chemical materials or textile pulp
    ex Chapter 62      Articles of apparel and clothing   Manufacture from yarn (63)(64)
                       accessories, not knitted or
                       crocheted; except for:
    ex 6202, ex 6204,  Women's, girls' and babies'        Manufacture from yarn (65)
    ex 6206, ex 6209   clothing and clothing accessories
    and ex 6211        for babies, embroidered            or
                                                          Manufacture from unembroidered
                                                          fabric, provided that the value of
                                                          the unembroidered fabric used does
                                                          not exceed 40 % of the ex-works
                                                          price of the product (66)
    ex 6210       and  Fire-resistant equipment of fabric Manufacture from yarn (67)
    ex 6216            covered with foil of aluminised
                       polyester                          or
                                                          Manufacture from uncoated fabric,
                                                          provided that the value of the
                                                          uncoated fabric used does not
                                                          exceed 40 % of the ex-works price
                                                          of the product (68)
    6213 and 6214      Handkerchiefs, shawls, scarves,
                       mufflers, mantillas, veils and the
                       like:
                       - Embroidered                      Manufacture from          unbleached
                                                          single yarn (69)(70)
                                                          or
                                                          Manufacture from unembroidered
                                                          fabric, provided that the value of
                                                          the unembroidered fabric used does
                                                          not exceed 40 % of the ex-works
                                                          price of the product (71)
   62
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
   63
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
   64
              See Introductory Note 6.
   65
              See Introductory Note 6.
   66
              See Introductory Note 6.
   67
              See Introductory Note 6.
   68
              See Introductory Note 6.
   69
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
   70
              See Introductory Note 6.
   71
              See Introductory Note 6.
EN                                                                 130                                             EN
 ---pagebreak---          (1)                          (2)                                                 (3) or (4)
                     - Other                           Manufacture from          unbleached
                                                       single yarn (72)(73)
                                                       or
                                                       Making up, followed by 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), provided that the
                                                       value of all the unprinted goods of
                                                       headings 6213 and 6214 used does
                                                       not exceed 47.5 % of the ex-works
                                                       price of the product
    6217             Other      made      up  clothing
                     accessories; parts of garments or
                     of clothing accessories, other
                     than those of heading 6212:
                     - Embroidered                     Manufacture from yarn (74)
                                                       or
                                                       Manufacture from unembroidered
                                                       fabric, provided that the value of
                                                       the unembroidered fabric used does
                                                       not exceed 40 % of the ex-works
                                                       price of the product (75)
                     - Fire-resistant equipment of     Manufacture from yarn (76)
                       fabric covered with foil of
                       aluminised polyester            or
                                                       Manufacture from uncoated fabric,
                                                       provided that the value of the
                                                       uncoated fabric used does not
                                                       exceed 40 % of the ex-works price
                                                       of the product (77)
                     - Interlinings for collars and    Manufacture:
                       cuffs, cut out
                                                       - from materials of any heading,
                                                         except that of the product, and
                                                       - in which the value of all the
                                                         materials used does not exceed
                                                         40 % of the ex-works price of the
                                                         product
                     - Other                           Manufacture from yarn (78)
   72
            For special conditions relating to products made of a mixture of textile materials, see Introductory
            Note 5.
   73
            See Introductory Note 6.
   74
            See Introductory Note 6.
   75
            See Introductory Note 6.
   76
            See Introductory Note 6.
   77
            See Introductory Note 6.
   78
            See Introductory Note 6.
EN                                                              131                                              EN
 ---pagebreak---            (1)                           (2)                                                   (3) or (4)
    ex Chapter 63      Other made-up textile articles;      Manufacture from materials of any
                       sets; worn clothing and worn         heading, except that of the product
                       textile articles; rags; except for:
    6301 to 6304       Blankets, travelling rugs, bed
                       linen etc.; curtains etc.; other
                       furnishing articles:
                       - Of felt, of nonwovens              Manufacture from (79):
                                                            - natural fibres, or
                                                            - chemical materials or textile pulp
                       - Other:
                       -- Embroidered                       Manufacture from          unbleached
                                                            single yarn (80)(81)
                                                            or
                                                            Manufacture from unembroidered
                                                            fabric (other than knitted or
                                                            crocheted), provided that the value
                                                            of the unembroidered fabric used
                                                            does not exceed 40 % of the ex-
                                                            works price of the product
                       -- Other                             Manufacture from          unbleached
                                                            single yarn (82)(83)
    6305               Sacks and bags, of a kind used       Manufacture from (84):
                       for the packing of goods
                                                            - natural fibres,
                                                            - 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 nonwovens                       Manufacture from (85)(86):
                                                            - natural fibres, or
                                                            - chemical materials or textile pulp
   79
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
   80
              See Introductory Note 6.
   81
              For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of
              knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.
   82
              See Introductory Note 6.
   83
              For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of
              knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.
   84
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
EN                                                                  132                                                EN
 ---pagebreak---            (1)                          (2)                                                      (3) or (4)
                       - Other                                Manufacture from          unbleached
                                                              single yarn (87)(88)
    6307               Other made-up articles, including      Manufacture in which the value of
                       dress patterns                         all the materials used does not
                                                              exceed 40 % of the ex-works price
                                                              of the product
    6308               Sets consisting of woven fabric        Each item in the set must satisfy the
                       and yarn, whether or not with          rule which would apply to it if it
                       accessories, for making up into        were not included in the set.
                       rugs, tapestries, embroidered          However, non-originating articles
                       table cloths or serviettes, or         may be incorporated, provided that
                       similar textile articles, put up in    their total value does not exceed
                       packings for retail sale               15 % of the ex-works price of the
                                                              set
    ex Chapter 64      Footwear, gaiters and the like;        Manufacture from materials of any
                       parts of such articles; except for:    heading, except from assemblies of
                                                              uppers affixed to inner soles or to
                                                              other      sole     components     of
                                                              heading 6406
    6406               Parts of footwear (including           Manufacture from materials of any
                       uppers whether or not attached to      heading, except that of the product
                       soles other than outer soles);
                       removable in-soles, heel cushions
                       and similar articles; gaiters,
                       leggings and similar articles, and
                       parts thereof
    ex Chapter 65      Headgear and         parts   thereof;  Manufacture from materials of any
                       except for:                            heading, except that of the product
    6505               Hats and other headgear, knitted       Manufacture from yarn or textile
                       or crocheted, or made up from          fibres (89)
                       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 Chapter 66      Umbrellas,       sun       umbrellas,  Manufacture from materials of any
                       walking-sticks,           seat-sticks, heading, except that of the product
                       whips, riding-crops, and parts
                       thereof; except for:
   85
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
   86
              See Introductory Note 6.
   87
              For special conditions relating to products made of a mixture of textile materials, see Introductory
              Note 5.
   88
              See Introductory Note 6.
   89
              See Introductory Note 6.
EN                                                                     133                                         EN
 ---pagebreak---            (1)                         (2)                                                  (3) or (4)
    6601              Umbrellas and sun umbrellas         Manufacture in which the value of
                      (including            walking-stick all the materials used does not
                      umbrellas, garden umbrellas and     exceed 50 % of the ex-works price
                      similar umbrellas)                  of the product
    Chapter 67        Prepared feathers and down and      Manufacture from materials of any
                      articles made of feathers or of     heading, except that of the product
                      down; artificial flowers; articles
                      of human hair
    ex Chapter 68     Articles of stone, plaster, cement, Manufacture from materials of any
                      asbestos, mica or similar           heading, except that of the product
                      materials; except for:
    ex 6803           Articles     of    slate    or   of Manufacture from worked slate
                      agglomerated slate
    ex 6812           Articles of asbestos; articles of   Manufacture from materials of any
                      mixtures with a basis of asbestos   heading
                      or of mixtures with a basis of
                      asbestos       and       magnesium
                      carbonate
    ex 6814           Articles of mica, including         Manufacture from worked mica
                      agglomerated or reconstituted       (including     agglomerated       or
                      mica, on a support of paper,        reconstituted mica)
                      paperboard or other materials
    Chapter 69        Ceramic products                    Manufacture from materials of any
                                                          heading, except that of the product
    ex Chapter 70     Glass and glassware; except for:    Manufacture from materials of any
                                                          heading, except that of the product
    ex 7003, ex 7004  Glass with a non-reflecting layer   Manufacture from materials of
    and ex 7005                                           heading 7001
    7006              Glass of heading 7003, 7004
                      or 7005, bent, edge-worked,
                      engraved, drilled, enamelled or
                      otherwise worked, but not framed
                      or fitted with other materials:
                      - Glass-plate substrates, coated    Manufacture     from non-coated
                        with a dielectric thin film, and  glass-plate       substrate       of
                        of a semiconductor grade in       heading 7006
                        accordance       with     SEMII-
                        standards (90)
                      - Other                             Manufacture from materials of
                                                          heading 7001
    7007              Safety glass, consisting         of Manufacture from materials of
                      toughened        (tempered)      or heading 7001
                      laminated glass
    7008              Multiple-walled insulating units    Manufacture from materials of
                      of glass                            heading 7001
    7009              Glass mirrors, whether or not       Manufacture from materials of
                      framed, including rear-view         heading 7001
                      mirrors
   90
              SEMII – Semiconductor Equipment and Materials Institute Incorporated.
EN                                                                134                                  EN
 ---pagebreak---           (1)                        (2)                                                   (3) or (4)
   7010             Carboys, bottles, flasks, jars,     Manufacture from materials of any
                    pots, phials, ampoules and other    heading, except that of the product
                    containers, of glass, of a kind
                    used for the conveyance or          or
                    packing of goods; preserving jars
                    of glass; stoppers, lids and other
                    closures, of glass                  Cutting of glassware, provided that
                                                        the total value of the uncut
                                                        glassware used does not exceed
                                                        50 % of the ex-works price of the
                                                        product
   7013             Glassware of a kind used for        Manufacture from materials of any
                    table, kitchen, toilet, office,     heading, except that of the product
                    indoor decoration or similar
                    purposes (other than that of        or
                    heading 7010 or 7018)
                                                        Cutting of glassware, provided that
                                                        the total value of the uncut
                                                        glassware used does not exceed
                                                        50 % of the ex-works price of the
                                                        product
                                                        or
                                                        Hand-decoration      (except    silk-
                                                        screen printing) of hand-blown
                                                        glassware, provided that the total
                                                        value of the hand-blown glassware
                                                        used does not exceed 50 % of the
                                                        ex-works price of the product
   ex 7019          Articles (other than yarn) of glass Manufacture from:
                    fibres
                                                        - uncoloured slivers, rovings, yarn
                                                          or chopped strands, or
                                                        - glass wool
   ex Chapter 71    Natural or cultured pearls,         Manufacture from materials of any
                    precious or semi-precious stones,   heading, except that of the product
                    precious metals, metals clad with
                    precious metal, and articles
                    thereof; imitation jewellery; coin;
                    except for:
   ex 7101          Natural or cultured pearls, graded  Manufacture in which the value of
                    and temporarily strung for          all the materials used does not
                    convenience of transport            exceed 50 % of the ex-works price
                                                        of the product
   ex 7102, ex 7103 Worked precious or semi-            Manufacture      from      unworked
   and ex 7104      precious       stones     (natural, precious or semi-precious stones
                    synthetic or reconstructed)
   7106, 7108 and   Precious metals:
   7110
EN                                                              135                                   EN
 ---pagebreak---           (1)                       (2)                                                  (3) or (4)
                    - Unwrought                        Manufacture from materials of any
                                                       heading,     except      those    of
                                                       headings 7106, 7108 and 7110
                                                       or
                                                       Electrolytic, thermal or chemical
                                                       separation of precious metals of
                                                       heading 7106, 7108 or 7110
                                                       or
                                                       Alloying of precious metals of
                                                       heading 7106, 7108 or 7110 with
                                                       each other or with base metals
                    - Semi-manufactured        or   in Manufacture      from     unwrought
                      powder form                      precious metals
   ex 7107, ex 7109 Metals clad with precious metals,  Manufacture from metals clad with
   and ex 7111      semi-manufactured                  precious metals, unwrought
   7116             Articles of natural or cultured    Manufacture in which the value of
                    pearls, precious or semi-precious  all the materials used does not
                    stones (natural, synthetic or      exceed 50 % of the ex-works price
                    reconstructed)                     of the product
   7117             Imitation jewellery                Manufacture from materials of any
                                                       heading, except that of the product
                                                       or
                                                       Manufacture from base metal parts,
                                                       not plated or covered with precious
                                                       metals, provided that the value of
                                                       all the materials used does not
                                                       exceed 50 % of the ex-works price
                                                       of the product
   ex Chapter 72    Iron and steel; except for:        Manufacture from materials of any
                                                       heading, except that of the product
   7207             Semi-finished products of iron or  Manufacture from materials of
                    non-alloy steel                    heading 7201, 7202, 7203, 7204
                                                       or 7205
   7208 to 7216     Flat-rolled products, bars and     Manufacture from ingots or other
                    rods, angles, shapes and sections  primary forms of heading 7206
                    of iron or non-alloy steel
   7217             Wire of iron or non-alloy steel    Manufacture from semi-finished
                                                       materials of heading 7207
   ex 7218, 7219 to Semi-finished products, flat-      Manufacture from ingots or other
   7222             rolled products, bars and rods,    primary forms of heading 7218
                    angles, shapes and sections of
                    stainless steel
   7223             Wire of stainless steel            Manufacture from semi-finished
                                                       materials of heading 7218
EN                                                             136                                  EN
 ---pagebreak---           (1)                        (2)                                                   (3) or (4)
   ex 7224, 7225 to Semi-finished products, flat-        Manufacture from ingots or other
   7228             rolled products, hot-rolled bars     primary forms of heading 7206,
                    and rods, in irregularly wound       7218 or 7224
                    coils; angles, shapes and
                    sections, of other alloy steel;
                    hollow drill bars and rods, of
                    alloy or non-alloy steel
   7229             Wire of other alloy steel            Manufacture from semi-finished
                                                         materials of heading 7224
   ex Chapter 73    Articles of iron or steel; except    Manufacture from materials of any
                    for:                                 heading, except that of the product
   ex 7301          Sheet piling                         Manufacture from materials of
                                                         heading 7206
   7302             Railway or tramway track             Manufacture from materials of
                    construction material of iron or     heading 7206
                    steel, the following: rails, check-
                    rails and rack rails, switch blades,
                    crossing frogs, point rods and
                    other crossing pieces, sleepers
                    (cross-ties), fish-plates, chairs,
                    chair wedges, sole pates (base
                    plates), rail clips, bedplates, ties
                    and other material specialised for
                    jointing or fixing rails
   7304, 7305 and   Tubes, pipes and hollow profiles,    Manufacture from materials of
   7306             of iron (other than cast iron) or    heading 7206, 7207, 7218 or 7224
                    steel
   ex 7307          Tube or pipe fittings of stainless   Turning,      drilling,     reaming,
                    steel (ISO No X5CrNiMo 1712),        threading,       deburring       and
                    consisting of several parts          sandblasting of forged blanks,
                                                         provided that the total value of the
                                                         forged blanks used does not exceed
                                                         35 % of the ex-works price of the
                                                         product
   7308             Structures               (excluding  Manufacture from materials of any
                    prefabricated       buildings     of heading, except that of the product.
                    heading 9406) and parts of           However, welded angles, shapes
                    structures (for example, bridges     and sections of heading 7301 may
                    and bridge-sections, lock-gates,     not be used
                    towers, lattice masts, roofs,
                    roofing frameworks, doors and
                    windows and their frames and
                    thresholds for doors, shutters,
                    balustrades, pillars and columns),
                    of iron or steel; plates, rods,
                    angles, shapes, sections, tubes
                    and the like, prepared for use in
                    structures, of iron or steel
   ex 7315          Skid chain                           Manufacture in which the value of
                                                         all the materials of heading 7315
                                                         used does not exceed 50 % of the
                                                         ex-works price of the product
EN                                                               137                                  EN
 ---pagebreak---           (1)                     (2)                                                  (3) or (4)
   ex Chapter 74 Copper and        articles thereof; Manufacture:
                 except for:
                                                     - from materials of any heading,
                                                       except that of the product, and
                                                     - in which the value of all the
                                                       materials used does not exceed
                                                       50 % of the ex-works price of the
                                                       product
   7401          Copper mattes; cement copper        Manufacture from materials of any
                 (precipitated copper)               heading, except that of the product
   7402          Unrefined copper; copper anodes     Manufacture from materials of any
                 for electrolytic refining           heading, except that of the product
   7403          Refined copper and          copper
                 alloys, unwrought:
                 - Refined copper                    Manufacture from materials of any
                                                     heading, except that of the product
                 - Copper alloys and         refined Manufacture from refined copper,
                   copper       containing     other unwrought, or waste and scrap of
                   elements                          copper
   7404          Copper waste and scrap              Manufacture from materials of any
                                                     heading, except that of the product
   7405          Master alloys of copper             Manufacture from materials of any
                                                     heading, except that of the product
   ex Chapter 75 Nickel and        articles thereof; Manufacture:
                 except for:
                                                     - from materials of any heading,
                                                       except that of the product, and
                                                     - in which the value of all the
                                                       materials used does not exceed
                                                       50 % of the ex-works price of the
                                                       product
   7501 to 7503  Nickel mattes, nickel oxide         Manufacture from materials of any
                 sinters and other intermediate      heading, except that of the product
                 products of nickel metallurgy;
                 unwrought nickel; nickel waste
                 and scrap
   ex Chapter 76 Aluminium and articles thereof;     Manufacture:
                 except for:
                                                     - from materials of any heading,
                                                       except that of the product, and
                                                     - in which the value of all the
                                                       materials used does not exceed
                                                       50 % of the ex-works price of the
                                                       product
EN                                                           138                                  EN
 ---pagebreak---           (1)                   (2)                                                   (3) or (4)
   7601          Unwrought aluminium               Manufacture:
                                                   - from materials of any heading,
                                                     except that of the product, and
                                                   - in which the value of all the
                                                     materials used does not exceed
                                                     50 % of the ex-works price of the
                                                     product
                                                   or
                                                   Manufacture by thermal or
                                                   electrolytic      treatment     from
                                                   unalloyed aluminium or waste and
                                                   scrap of aluminium
   7602          Aluminium waste or scrap          Manufacture from materials of any
                                                   heading, except that of the product
   ex 7616       Aluminium articles other than     Manufacture:
                 gauze, cloth, grill, netting,
                 fencing, reinforcing fabric and   - from materials of any heading,
                 similar    materials (including     except that of the product.
                 endless bands) of aluminium         However, gauze, cloth, grill,
                 wire, and expanded metal of         netting,    fencing,    reinforcing
                 aluminium                           fabric and similar materials
                                                     (including endless bands) of
                                                     aluminium wire, or expanded
                                                     metal of aluminium may be used;
                                                     and
                                                   - in which the value of all the
                                                     materials used does not exceed
                                                     50 % of the ex-works price of the
                                                     product
   Chapter 77    Reserved for possible future use
                 in the HS
   ex Chapter 78 Lead and articles thereof; except Manufacture:
                 for:
                                                   - from materials of any heading,
                                                     except that of the product, and
                                                   - in which the value of all the
                                                     materials used does not exceed
                                                     50 % of the ex-works price of the
                                                     product
   7801          Unwrought lead:
                 - Refined lead                    Manufacture from "bullion" or
                                                   "work" lead
                 - Other                           Manufacture from materials of any
                                                   heading, except that of the product.
                                                   However, waste and scrap of
                                                   heading 7802 may not be used
   7802          Lead waste and scrap              Manufacture from materials of any
                                                   heading, except that of the product
EN                                                         139                                   EN
 ---pagebreak---           (1)                      (2)                                                   (3) or (4)
   ex Chapter 79 Zinc and articles thereof; except     Manufacture:
                 for:
                                                       - from materials of any heading,
                                                         except that of the product, and
                                                       - in which the value of all the
                                                         materials used does not exceed
                                                         50 % of the ex-works price of the
                                                         product
   7901          Unwrought zinc                        Manufacture from materials of any
                                                       heading, except that of the product.
                                                       However, waste and scrap of
                                                       heading 7902 may not be used
   7902          Zinc waste and scrap                  Manufacture from materials of any
                                                       heading, except that of the product
   ex Chapter 80 Tin and articles thereof; except      Manufacture:
                 for:
                                                       - from materials of any heading,
                                                         except that of the product, and
                                                       - in which the value of all the
                                                         materials used does not exceed
                                                         50 % of the ex-works price of the
                                                         product
   8001          Unwrought tin                         Manufacture from materials of any
                                                       heading, except that of the product.
                                                       However, waste and scrap of
                                                       heading 8002 may not be used
   8002 and 8007 Tin waste and         scrap;   other  Manufacture from materials of any
                 articles of tin                       heading, except that of the product
   Chapter 81    Other base metals;         cermets;
                 articles thereof:
                 - Other base metals, wrought;         Manufacture in which the value of
                   articles thereof                    all the materials of the same
                                                       heading as the product used does
                                                       not exceed 50 % of the ex-works
                                                       price of the product
                 - Other                               Manufacture from materials of any
                                                       heading, except that of the product
   ex Chapter 82 Tools,      implements,      cutlery, Manufacture from materials of any
                 spoons and forks, of base metal;      heading, except that of the product
                 parts thereof of base metal;
                 except for:
   8206          Tools of two or more of the           Manufacture from materials of any
                 headings 8202 to 8205, put up in      heading,      except     those    of
                 sets for retail sale                  headings 8202 to 8205. However,
                                                       tools of headings 8202 to 8205 may
                                                       be incorporated into the set,
                                                       provided that their total value does
                                                       not exceed 15 % of the ex-works
                                                       price of the set
EN                                                              140                                 EN
 ---pagebreak---           (1)                     (2)                                                  (3) or (4)
   8207          Interchangeable tools for hand      Manufacture:
                 tools, whether or not power-
                 operated, or for machine-tools      - from materials of any heading,
                 (for example, for pressing,           except that of the product, and
                 stamping, punching, tapping,
                 threading,     drilling,    boring,
                 broaching, milling, turning, or     - in which the value of all the
                 screwdriving), including dies for     materials used does not exceed
                 drawing or extruding metal, and       40 % of the ex-works price of the
                 rock drilling or earth boring tools   product
   8208          Knives and cutting blades, for      Manufacture:
                 machines or for mechanical
                 appliances                          - from materials of any heading,
                                                       except that of the product, and
                                                     - in which the value of all the
                                                       materials used does not exceed
                                                       40 % of the ex-works price of the
                                                       product
   ex 8211       Knives with cutting blades,         Manufacture from materials of any
                 serrated or not (including pruning  heading, except that of the product.
                 knives), other than knives of       However, knife blades and handles
                 heading 8208                        of base metal may be used
   8214          Other articles of cutlery (for      Manufacture from materials of any
                 example, hair clippers, butchers'   heading, except that of the product.
                 or kitchen cleavers, choppers and   However, handles of base metal
                 mincing knives, paper knives);      may be used
                 manicure or pedicure sets and
                 instruments (including nail files)
   8215          Spoons, forks, ladles, skimmers,    Manufacture from materials of any
                 cake-servers, fish-knives, butter-  heading, except that of the product.
                 knives, sugar tongs and similar     However, handles of base metal
                 kitchen or tableware                may be used
   ex Chapter 83 Miscellaneous articles of base      Manufacture from materials of any
                 metal; except for:                  heading, except that of the product
   ex 8302       Other mountings, fittings and       Manufacture from materials of any
                 similar articles suitable for       heading, except that of the product.
                 buildings, and automatic door       However, other materials of
                 closers                             heading 8302 may be used,
                                                     provided that their total value does
                                                     not exceed 20 % of the ex-works
                                                     price of the product
   ex 8306       Statuettes and other ornaments,     Manufacture from materials of any
                 of base metal                       heading, except that of the product.
                                                     However, other materials of
                                                     heading 8306 may be used,
                                                     provided that their total value does
                                                     not exceed 30 % of the ex-works
                                                     price of the product
EN                                                            141                                 EN
 ---pagebreak---            (1)                          (2)                                                   (3) or (4)
    ex Chapter 84      Nuclear      reactors,      boilers, Manufacture:                            Manufacture in which the value of
                       machinery       and      mechanical                                          all the materials used does not
                       appliances; parts thereof; except    - from materials of any heading,        exceed 30 % of the ex-works price of
                       for:                                   except that of the product, and       the product
                                                            - in which the value of all the
                                                              materials used does not exceed
                                                              40 % of the ex-works price of the
                                                              product
    ex 8401            Nuclear fuel elements                Manufacture from materials of any       Manufacture in which the value of
                                                            heading, except that of the             all the materials used does not
                                                            product (91)                            exceed 30 % of the ex-works price of
                                                                                                    the product
    8402               Steam or other vapour generating     Manufacture:                            Manufacture in which the value of
                       boilers (other than central heating                                          all the materials used does not
                       hot water boilers capable also of    - from materials of any heading,        exceed 25 % of the ex-works price of
                       producing low pressure steam);         except that of the product, and       the product
                       super-heated water boilers
                                                            - in which the value of all the
                                                              materials used does not exceed
                                                              40 % of the ex-works price of the
                                                              product
    8403 and ex 8404   Central heating boilers other than   Manufacture from materials of any       Manufacture in which the value of
                       those of heading 8402 and            heading,      except     those    of    all the materials used does not
                       auxiliary plant for central heating  headings 8403 and 8404                  exceed 40 % of the ex-works price of
                       boilers                                                                      the product
    8406               Steam turbines and other vapour      Manufacture in which the value of
                       turbines                             all the materials used does not
                                                            exceed 40 % of the ex-works price
                                                            of the product
    8407               Spark-ignition reciprocating or      Manufacture in which the value of
                       rotary internal combustion piston    all the materials used does not
                       engines                              exceed 40 % of the ex-works price
                                                            of the product
    8408               Compression-ignition        internal Manufacture in which the value of
                       combustion        piston    engines  all the materials used does not
                       (diesel or semi-diesel engines)      exceed 40 % of the ex-works price
                                                            of the product
    8409               Parts suitable for use solely or     Manufacture in which the value of
                       principally with the engines of      all the materials used does not
                       heading 8407 or 8408                 exceed 40 % of the ex-works price
                                                            of the product
    8411               Turbo-jets, turbo-propellers and     Manufacture:                            Manufacture in which the value of
                       other gas turbines                                                           all the materials used does not
                                                            - from materials of any heading,        exceed 25 % of the ex-works price of
                                                              except that of the product, and       the product
                                                            - in which the value of all the
                                                              materials used does not exceed
                                                              40 % of the ex-works price of the
                                                              product
   91
              This rule shall apply until 31.12.2005.
EN                                                                  142                                                                  EN
 ---pagebreak---           (1)                  (2)                                                     (3) or (4)
   8412       Other engines and motors              Manufacture in which the value of
                                                    all the materials used does not
                                                    exceed 40 % of the ex-works price
                                                    of the product
   ex 8413    Rotary     positive    displacement   Manufacture:                             Manufacture in which the value of
              pumps                                                                          all the materials used does not
                                                    - from materials of any heading,         exceed 25 % of the ex-works price of
                                                      except that of the product, and        the product
                                                    - in which the value of all the
                                                      materials used does not exceed
                                                      40 % of the ex-works price of the
                                                      product
   ex 8414    Industrial fans, blowers and the      Manufacture:                             Manufacture in which the value of
              like                                                                           all the materials used does not
                                                    - from materials of any heading,         exceed 25 % of the ex-works price of
                                                      except that of the product, and        the product
                                                    - in which the value of all the
                                                      materials used does not exceed
                                                      40 % of the ex-works price of the
                                                      product
   8415       Air     conditioning      machines,   Manufacture in which the value of
              comprising a motor-driven fan         all the materials used does not
              and elements for changing the         exceed 40 % of the ex-works price
              temperature       and      humidity,  of the product
              including those machines in
              which the humidity cannot be
              separately regulated
   8418       Refrigerators, freezers and other     Manufacture:                             Manufacture in which the value of
              refrigerating       or      freezing                                           all the materials used does not
              equipment, electric or other; heat    - from materials of any heading,         exceed 25 % of the ex-works price of
              pumps        other      than      air   except that of the product,            the product
              conditioning       machines       of
              heading 8415
                                                    - in which the value of all the
                                                      materials used does not exceed
                                                      40 % of the ex-works price of the
                                                      product, and
                                                    - in which the value of all the non-
                                                      originating materials used does
                                                      not exceed the value of all the
                                                      originating materials used
   ex 8419    Machines for wood, paper pulp,        Manufacture in which:                    Manufacture in which the value of
              paper and paperboard industries                                                all the materials used does not
                                                    - the value of all the materials used    exceed 30 % of the ex-works price of
                                                      does not exceed 40 % of the ex-        the product
                                                      works price of the product, and
                                                    - within the above limit, the value
                                                      of all the materials of the same
                                                      heading as the product used does
                                                      not exceed 25 % of the ex-works
                                                      price of the product
EN                                                           143                                                                  EN
 ---pagebreak---           (1)                   (2)                                                    (3) or (4)
   8420         Calendering or other rolling        Manufacture in which:                    Manufacture in which the value of
                machines, other than for metals                                              all the materials used does not
                or glass, and cylinders therefore   - the value of all the materials used    exceed 30 % of the ex-works price of
                                                      does not exceed 40 % of the ex-        the product
                                                      works price of the product, and
                                                    - within the above limit, the value
                                                      of all the materials of the same
                                                      heading as the product used does
                                                      not exceed 25 % of the ex-works
                                                      price of the product
   8423         Weighing machinery (excluding       Manufacture:                             Manufacture in which the value of
                balances of a sensitivity of 5 cg                                            all the materials used does not
                or better), including weight        - from materials of any heading,         exceed 25 % of the ex-works price of
                operated counting or checking         except that of the product, and        the product
                machines; weighing machine
                weights of all kinds
                                                    - in which the value of all the
                                                      materials used does not exceed
                                                      40 % of the ex-works price of the
                                                      product
   8425 to 8428 Lifting, handling, loading or       Manufacture in which:                    Manufacture in which the value of
                unloading machinery                                                          all the materials used does not
                                                    - the value of all the materials used    exceed 30 % of the ex-works price of
                                                      does not exceed 40 % of the ex-        the product
                                                      works price of the product, and
                                                    - within the above limit, the value
                                                      of    all    the    materials    of
                                                      heading 8431 used does not
                                                      exceed 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 in which the value of
                                                    all the materials used does not
                                                    exceed 40 % of the ex-works price
                                                    of the product
                - Other                             Manufacture in which:                    Manufacture in which the value of
                                                                                             all the materials used does not
                                                    - the value of all the materials used    exceed 30 % of the ex-works price of
                                                      does not exceed 40 % of the ex-        the product
                                                      works price of the product, and
                                                    - within the above limit, the value
                                                      of    all    the    materials    of
                                                      heading 8431 used does not
                                                      exceed 10 % of the ex-works
                                                      price of the product
EN                                                           144                                                                  EN
 ---pagebreak---           (1)                    (2)                                                   (3) or (4)
   8430         Other moving, grading, levelling,   Manufacture in which:                    Manufacture in which the value of
                scraping, excavating, tamping,                                               all the materials used does not
                compacting, extracting or boring    - the value of all the materials used    exceed 30 % of the ex-works price of
                machinery, for earth, minerals or     does not exceed 40 % of the ex-        the product
                ores; pile-drivers and pile-          works price of the product, and
                extractors; snow-ploughs and
                snow-blowers
                                                    - within the above limit, the value
                                                      of    all    the    materials    of
                                                      heading 8431 used does not
                                                      exceed 10 % of the ex-works
                                                      price of the product
   ex 8431      Parts suitable for use solely or    Manufacture in which the value of
                principally with road rollers       all the materials used does not
                                                    exceed 40 % of the ex-works price
                                                    of the product
   8439         Machinery for making pulp of        Manufacture in which:                    Manufacture in which the value of
                fibrous cellulosic material or for                                           all the materials used does not
                making or finishing paper or        - the value of all the materials used    exceed 30 % of the ex-works price of
                paperboard                            does not exceed 40 % of the ex-        the product
                                                      works price of the product, and
                                                    - within the above limit, the value
                                                      of all the materials of the same
                                                      heading as the product used does
                                                      not exceed 25 % of the ex-works
                                                      price of the product
   8441         Other machinery for making up       Manufacture in which:                    Manufacture in which the value of
                paper pulp, paper or paperboard,                                             all the materials used does not
                including cutting machines of all   - the value of all the materials used    exceed 30 % of the ex-works price of
                kinds                                 does not exceed 40 % of the ex-        the product
                                                      works price of the product, and
                                                    - within the above limit, the value
                                                      of all the materials of the same
                                                      heading as the product used does
                                                      not exceed 25 % of the ex-works
                                                      price of the product
   Ex 8443      Printers, for office machines (for  Manufacture in which the value of
                example        automatic       data   all the materials used does not
                processing machines, word-            exceed 40 % of the ex-works
                processing machines, etc.)            price of the product
   8444 to 8447 Machines of these headings for      Manufacture in which the value of
                use in the textile industry         all the materials used does not
                                                    exceed 40 % of the ex-works price
                                                    of the product
   ex 8448      Auxiliary machinery for use with    Manufacture in which the value of
                machines      of     headings 8444  all the materials used does not
                and 8445                            exceed 40 % of the ex-works price
                                                    of the product
   8452         Sewing machines, other than
                book-sewing         machines     of
                heading 8440; furniture, bases
                and covers specially designed for
                sewing       machines;      sewing
                machine needles:
EN                                                           145                                                                  EN
 ---pagebreak---           (1)                    (2)                                                   (3) or (4)
                - Sewing machines (lock stitch      Manufacture in which:
                  only) with heads of a weight
                  not exceeding 16 kg without       - the value of all the materials used
                  motor or 17 kg with motor           does not exceed 40 % of the ex-
                                                      works price of the product,
                                                    - the value of all the non-
                                                      originating materials used in
                                                      assembling the head (without
                                                      motor) does not exceed the value
                                                      of all the originating materials
                                                      used, and
                                                    - the thread-tension, crochet and
                                                      zigzag mechanisms used are
                                                      originating
                - Other                             Manufacture in which the value of
                                                    all the materials used does not
                                                    exceed 40 % of the ex-works price
                                                    of the product
   8456 to 8466 Machine-tools and machines and      Manufacture in which the value of
                their parts and accessories of      all the materials used does not
                headings 8456 to 8466               exceed 40 % of the ex-works price
                                                    of the product
   8469 to 8472 Office machines (for example,       Manufacture in which the value of
                typewriters,            calculating all the materials used does not
                machines,       automatic      data exceed 40 % of the ex-works price
                processing machines, duplicating    of the product
                machines, stapling machines)
   8480         Moulding boxes for metal            Manufacture in which the value of
                foundry; mould bases; moulding      all the materials used does not
                patterns; moulds for metal (other   exceed 50 % of the ex-works price
                than ingot moulds), metal           of the product
                carbides,       glass,     mineral
                materials, rubber or plastics
   8482         Ball or roller bearings             Manufacture:                             Manufacture in which the value of
                                                                                             all the materials used does not
                                                    - from materials of any heading,         exceed 25 % of the ex-works price of
                                                      except that of the product, and        the product
                                                    - in which the value of all the
                                                      materials used does not exceed
                                                      40 % of the ex-works price of the
                                                      product
   8484         Gaskets and similar joints of       Manufacture in which the value of
                metal sheeting combined with        all the materials used does not
                other material or of two or more    exceed 40 % of the ex-works price
                layers of metal; sets or            of the product
                assortments of gaskets and
                similar joints, dissimilar in
                composition, put up in pouches,
                envelopes or similar packings;
                mechanical seals
   ex 8486      - Machine tools for working any     Manufacture in which the value of
                material by removal of material,    all the materials used does not
                by laser or other light or photon   exceed 40 % of the ex-works price
                beam,                   ultrasonic, of the product
                electrodischarge,
                electrochemical, electron beam,
                ionic-beam or plasma arc
                processes
EN                                                          146                                                                   EN
 ---pagebreak---    (1)                 (2)                                                     (3) or (4)
       - machine tools (including
       presses) for working metal by
       bending, folding, straightening,
       flattening, shearing, punching or
       notching
       - machine tools for working
       stone,     ceramics,       concrete,
       asbestos-cement or like mineral
       materials or for cold working
       glass
       - parts and accessories suitable
       for use solely or principally with
       the machines of headings 8456,
       8462 and 8464
       - marking-out instruments which
       are pattern generating apparatus
       of a kind used for producing
       masks      or     reticles     from
       photoresist coated substrates;
       parts and accessories thereof
       -     moulds,      injection      or Manufacture in which the value of
       compression types                    all the materials used does not
                                            exceed 50 % of the ex-works price
                                            of the product
       - other lifting, handing, loading    Manufacture in which:                    Manufacture in which the value of
       or unloading machinery                                                        all the materials used does not
                                            - the value of all the materials used    exceed 30 % of the ex-works price of
                                              does not exceed 40 % of the ex-        the product
                                              works price of the product, and
                                            - in which the value of all non
                                              originating materials used does
                                              not exceed the value of all the
                                              originating materials used
       - parts suitable for use solely or   Manufacture in which the value of
       principally with the machinery of    all the materials used does not
       heading 8428                         exceed 40 % of the ex-works price
                                            of the product
       -cameras of a kind used for          Manufacture:                             Manufacture in which the value of
       preparing printing plates or                                                  all the materials used does not
       cylinders which are pattern          - from materials of any heading,         exceed 30 % of the ex-works price of
       generating apparatus of a kind         except that of the product,            the product
       used for producing masks or
       reticles from photoresist coated
       substrates; parts and accessories    - in which the value of all the
       thereof                                materials used does not exceed
                                              40 % of the ex-works price of the
                                              product, and
                                            - in which the value of all the non-
                                              originating materials used does
                                              not exceed the value of all the
                                              originating materials used
EN                                                  147                                                                   EN
 ---pagebreak---           (1)                     (2)                                                   (3) or (4)
   8487          Machinery parts, not containing     Manufacture in which the value of
                 electrical connectors, insulators,  all the materials used does not
                 coils, contacts or other electrical exceed 40 % of the ex-works price
                 features, not specified or          of the product
                 included elsewhere in this
                 Chapter
   ex Chapter 85 Electrical     machinery       and  Manufacture:                             Manufacture in which the value of
                 equipment and parts thereof;                                                 all the materials used does not
                 sound recorders and reproducers,    - from materials of any heading,         exceed 30 % of the ex-works price of
                 television image and sound            except that of the product, and        the product
                 recorders and reproducers, and
                 parts and accessories of such
                 articles; except for:               - in which the value of all the
                                                       materials used does not exceed
                                                       40 % of the ex-works price of the
                                                       product
   8501          Electric motors and generators      Manufacture in which:                    Manufacture in which the value of
                 (excluding generating sets)                                                  all the materials used does not
                                                     - the value of all the materials used    exceed 30 % of the ex-works price of
                                                       does not exceed 40 % of the ex-        the product
                                                       works price of the product, and
                                                     - within the above limit, the value
                                                       of    all    the    materials    of
                                                       heading 8503 used does not
                                                       exceed 10 % of the ex-works
                                                       price of the product
   8502          Electric generating      sets  and  Manufacture in which:                    Manufacture in which the value of
                 rotary converters                                                            all the materials used does not
                                                     - the value of all the materials used    exceed 30 % of the ex-works price of
                                                       does not exceed 40 % of the ex-        the product
                                                       works price of the product, and
                                                     - within the above limit, the value
                                                       of    all    the    materials    of
                                                       headings 8501 and 8503 used
                                                       does not exceed 10 % of the ex-
                                                       works price of the product
   ex 8504       Power supply units for automatic    Manufacture in which the value of
                 data-processing machines            all the materials used does not
                                                     exceed 40 % of the ex-works price
                                                     of the product
   ex 8517       Other      apparatus     for    the Manufacture in which:                    Manufacture in which the value of
                 transmission or reception of                                                 all the materials used does not
                 voice, images or other data,        - the value of all the materials used    exceed 25 % of the ex-works price of
                 including        apparatus      for   does not exceed 40 % of the ex-        the product
                 communication in a wireless           works price of the product, and
                 network (such as a local or wide
                 area network), other than
                 transmission       or     reception -           the value of all the non-
                 apparatus         of      headings  originating materials used does not
                 8443,8525,8527 or 8528              exceed the value of all the
                                                     originating materials used
EN                                                            148                                                                  EN
 ---pagebreak---           (1)                 (2)                                                     (3) or (4)
   ex 8518    Microphones         and       stands Manufacture in which:                    Manufacture in which the value of
              therefore; loudspeakers, whether                                              all the materials used does not
              or not mounted in their              - the value of all the materials used    exceed 25 % of the ex-works price of
              enclosures;       audio-frequency      does not exceed 40 % of the ex-        the product
              electric amplifiers; electric sound    works price of the product, and
              amplifier sets
                                                   - the value of all the non-
                                                     originating materials used does
                                                     not exceed the value of all the
                                                     originating materials used
   8519       Sound recording or            sound  Manufacture in which:                    Manufacture in which the value of
              reproducing apparatus                                                         all the materials used does not
                                                   - the value of all the materials used    exceed 30 % of the ex-works price of
                                                     does not exceed 40 % of the ex-        the product
                                                     works price of the product, and
                                                   - the value of all the non-
                                                     originating materials used does
                                                     not exceed the value of all the
                                                     originating materials used
   8521       Video recording or reproducing       Manufacture in which:                    Manufacture in which the value of
              apparatus, whether or not                                                     all the materials used does not
              incorporating a video tuner          - the value of all the materials used    exceed 30 % of the ex-works price of
                                                     does not exceed 40 % of the ex-        the product
                                                     works price of the product, and
                                                   - the value of all the non-
                                                     originating materials used does
                                                     not exceed the value of all the
                                                     originating materials used
   8522       Parts and accessories suitable for   Manufacture in which the value of
              use solely or principally with the   all the materials used does not
              apparatus     of     headings 8519   exceed 40 % of the ex-works price
              to 8521                              of the product
   8523       - Unrecorded discs, tapes, solid-    Manufacture in which the value of
              state non-volatile storage devices   all the materials used does not
              and other media for the recording    exceed 40 % of the ex-works price
              of sound or of other phenomena,      of the product
              including matrices and masters
              for the production of discs, but
              excluding products of Chapter
              37;
              - recorded discs, tapes solid-state  Manufacture in which:                    Manufacture in which the value of
              non-volatile storage devices and                                              all the materials used does not
              other media for the recording of     - the value of all the materials used    exceed 30 % of the ex-works price of
              sound or of other phenomena,           does not exceed 40 % of the ex-        the product
              including matrices and masters         works price of the product, and
              for the production of discs, but
              excluding products of Chapter 37
                                                   -within the above limit, the value of
                                                   all the materials of heading 8523
                                                   used does not exceed 10 % of the
                                                   ex-works price of the product
EN                                                         149                                                                   EN
 ---pagebreak---         (1)                 (2)                                                      (3) or (4)
            - proximity cards and "smart         Manufacture in which:                     Manufacture in which the value of
            cards" with two or more                                                        all the materials used does not
            electronic integrated circuits       - the value of all the materials used     exceed 25 % of the ex-works price of
                                                   does not exceed 40 % of the ex-         the product
                                                   works price of the product, and
                                                 - within the above limit, the value
                                                   of    all    the    materials     of
                                                   headings 8541 and 8542 used
                                                   does not exceed 10 % of the ex-
                                                   works price of the product
                                                 or
                                                 The operation of diffusion, in
                                                 which integrated circuits are
                                                 formed on a semi-conductor
                                                 substrate     by     the     selective
                                                 introduction of an appropriate
                                                 dopant, whether or not assembled
                                                 and/or tested in a country other than
                                                 those specified in Articles 3 and 4
            - "smart cards" with             one Manufacture:                              Manufacture in which the value of
            electronic integrated circuit                                                  all the materials used does not
                                                 - from materials of any heading,          exceed 30 % of the ex-works price of
                                                   except that of the product, and         the product
                                                 -in which the value of all the
                                                 materials used does not exceed
                                                 40 % of the ex-works price of the
                                                 product
   8525     Transmission apparatus for radio-    Manufacture in which:                     Manufacture in which the value of
            broadcasting      or     television,                                           all the materials used does not
            whether or not incorporating         - the value of all the materials used     exceed 25 % of the ex-works price of
            reception apparatus or sound           does not exceed 40 % of the ex-         the product
            recording      or      reproducing     works price of the product, and
            apparatus; television cameras,
            digital cameras and video camera
            recorders                            - the value of all the non-
                                                   originating materials used does
                                                   not exceed the value of all the
                                                   originating materials used
   8526     Radar        apparatus,        radio Manufacture in which:                     Manufacture in which the value of
            navigational aid apparatus and                                                 all the materials used does not
            radio remote control apparatus       - the value of all the materials used     exceed 25 % of the ex-works price of
                                                   does not exceed 40 % of the ex-         the product
                                                   works price of the product, and
                                                 - the value of all the non-
                                                   originating materials used does
                                                   not exceed the value of all the
                                                   originating materials used
EN                                                       150                                                                    EN
 ---pagebreak---         (1)                 (2)                                                   (3) or (4)
   8527     Reception apparatus for radio-     Manufacture in which:                    Manufacture in which the value of
            broadcasting, whether or not                                                all the materials used does not
            combined, in the same housing,     - the value of all the materials used    exceed 25 % of the ex-works price of
            with     sound     recording    or   does not exceed 40 % of the ex-        the product
            reproducing apparatus or a clock     works price of the product, and
                                               - the value of all the non-
                                                 originating materials used does
                                                 not exceed the value of all the
                                                 originating materials used
   8528     - monitors and projectors, not     Manufacture in which the value of
            incorporating television reception all the materials used does not
            apparatus, of a kind solely or     exceed 40 % of the ex-works price
            principally used in an automatic   of the product
            data-processing      system     of
            heading 8471
            - other monitors and projectors,   Manufacture in which:                    Manufacture in which the value of
            not incorporating television                                                all the materials used does not
            reception apparatus; ,Reception    - the value of all the materials used    exceed 25 % of the ex-works price of
            apparatus for television –,          does not exceed 40 % of the ex-        the product
            whether or not incorporating         works price of the product, and
            radio broadcast receivers or
            sound or video recording or
            reproducing apparatus;             - the value of all the non-
                                                 originating materials used does
                                                 not exceed the value of all the
                                                 originating materials used
   8529     Parts suitable for use solely or
            principally with the apparatus of
            headings 8525 to 8528:
            -Suitable for use solely or        Manufacture in which the value of
            principally with video recording   all the materials used does not
            or reproducing apparatus           exceed 40 % of the ex-works price
                                               of the product
            - Suitable for use solely or       Manufacture:                             Manufacture in which the value of
            principally with monitors and                                               all the materials used does not
            projectors, not incorporating      - from materials of any heading,         exceed 30 % of the ex-works price of
            television reception apparatus, of   except that of the product, and        the product
            a kind solely or principally used
            in an automatic data-processing
            system of heading 8471             -in which the value of all the
                                               materials used does not exceed
                                               40 % of the ex-works price of the
                                               product
            -Other                             Manufacture in which:                    Manufacture in which the value of
                                                                                        all the materials used does not
                                               - the value of all the materials used    exceed 25 % of the ex-works price of
                                                 does not exceed 40 % of the ex-        the product
                                                 works price of the product, and
                                               - the value of all the non-
                                                 originating materials used does
                                                 not exceed the value of all the
                                                 originating materials used
EN                                                     151                                                                   EN
 ---pagebreak---         (1)                  (2)                                                    (3) or (4)
   8535     Electrical apparatus for switching   Manufacture in which:                    Manufacture in which the value of
            or protecting electrical circuits,                                            all the materials used does not
            or for making connections to or      - the value of all the materials used    exceed 30 % of the ex-works price of
            in electrical circuits for a voltage   does not exceed 40 % of the ex-        the product
            exceeding 1000 V                       works price of the product, and
                                                 - within the above limit, the value
                                                   of    all    the    materials    of
                                                   heading 8538 used does not
                                                   exceed 10 % of the ex-works
                                                   price of the product
   8536     - Electrical apparatus for           Manufacture in which:                    Manufacture in which the value of
            switching or protecting electrical                                            all the materials used does not
            circuits,     or     for     making  - the value of all the materials used    exceed 30 % of the ex-works price of
            connections to or in electrical        does not exceed 40 % of the ex-        the product
            circuits for a voltage not             works price of the product, and
            exceeding 1000 V
                                                 - within the above limit, the value
                                                   of    all    the    materials    of
                                                   heading 8538 used does not
                                                   exceed 10 % of the ex-works
                                                   price of the product
            - connectors for optical fibres,
            optical fibre bundles or cables
            -- of plastics                       Manufacture in which the value of
                                                 all the materials used does not
                                                 exceed 50 % of the ex-works price
                                                 of the product
            -- of ceramics, of iron and steel    Manufacture from materials of any
                                                 heading, except that of the product
            -- of copper                         Manufacture:
                                                 - from materials of any heading,
                                                   except that of the product, and
                                                 - in which the value of all the
                                                   materials used does not exceed
                                                   50 % of the ex-works price of the
                                                   product
   8537     Boards, panels, consoles, desks,     Manufacture in which:                    Manufacture in which the value of
            cabinets and other bases,                                                     all the materials used does not
            equipped with two or more            - the value of all the materials used    exceed 30 % of the ex-works price of
            apparatus      of     heading 8535     does not exceed 40 % of the ex-        the product
            or 8536, for electric control or       works price of the product, and
            the distribution of electricity,
            including those incorporating
            instruments or apparatus of          - within the above limit, the value
            Chapter 90,       and     numerical    of    all    the    materials    of
            control apparatus, other than          heading 8538 used does not
            switching         apparatus       of   exceed 10 % of the ex-works
            heading 8517                           price of the product
EN                                                        152                                                                  EN
 ---pagebreak---           (1)                  (2)                                                    (3) or (4)
   ex 8541    Diodes, transistors and similar     Manufacture:                              Manufacture in which the value of
              semi-conductor devices, except                                                all the materials used does not
              wafers not yet cut into chips       - from materials of any heading,          exceed 25 % of the ex-works price of
                                                    except that of the product, and         the product
                                                  - in which the value of all the
                                                    materials used does not exceed
                                                    40 % of the ex-works price of the
                                                    product
   ex 8542    Electronic integrated circuits and
              microassemblies:
              - Monolithic integrated circuits    Manufacture in which:                     Manufacture in which the value of
                                                                                            all the materials used does not
                                                  - the value of all the materials used     exceed 25 % of the ex-works price of
                                                    does not exceed 40 % of the ex-         the product
                                                    works price of the product, and
                                                  - within the above limit, the value
                                                    of    all    the    materials     of
                                                    headings 8541 and 8542 used
                                                    does not exceed 10 % of the ex-
                                                    works price of the product
                                                  or
                                                  The operation of diffusion, in
                                                  which integrated circuits are
                                                  formed on a semi-conductor
                                                  substrate     by     the     selective
                                                  introduction of an appropriate
                                                  dopant, whether or not assembled
                                                  and/or tested in a country other than
                                                  those specified in Articles 3 and 4
              - multichips which are parts of     Manufacture in which the value of
                machinery or apparatus, not         all the materials used does not
                specified or included elsewhere     exceed 40 % of the ex-works
                in this Chapter                     price of the product
              - Other                             Manufacture in which:                     Manufacture in which the value of
                                                                                            all the materials used does not
                                                  - the value of all the materials used     exceed 25 % of the ex-works price of
                                                    does not exceed 40 % of the ex-         the product
                                                    works price of the product, and
                                                  - within the above limit, the value
                                                    of    all    the    materials     of
                                                    headings 8541 and 8542 used
                                                    does not exceed 10 % of the ex-
                                                    works price of the product
   8544       Insulated (including enamelled or   Manufacture in which the value of
              anodised) wire, cable (including    all the materials used does not
              coaxial cable) and other insulated  exceed 40 % of the ex-works price
              electric conductors, whether or     of the product
              not fitted with connectors; optical
              fibre cables, made up of
              individually sheathed fibres,
              whether or not assembled with
              electric conductors or fitted with
              connectors
EN                                                         153                                                                   EN
 ---pagebreak---           (1)                      (2)                                                    (3) or (4)
   8545          Carbon        electrodes,      carbon  Manufacture in which the value of
                 brushes, lamp carbons, battery         all the materials used does not
                 carbons and other articles of          exceed 40 % of the ex-works price
                 graphite or other carbon, with or      of the product
                 without metal, of a kind used for
                 electrical purposes
   8546          Electrical     insulators    of    any Manufacture in which the value of
                 material                               all the materials used does not
                                                        exceed 40 % of the ex-works price
                                                        of the product
   8547          Insulating fittings for electrical     Manufacture in which the value of
                 machines,         appliances        or all the materials used does not
                 equipment, being fittings wholly       exceed 40 % of the ex-works price
                 of insulating materials apart from     of the product
                 any minor components of metal
                 (for example, threaded sockets)
                 incorporated during moulding
                 solely for purposes of assembly,
                 other      than      insulators     of
                 heading 8546; electrical conduit
                 tubing and joints therefor, of base
                 metal lined with insulating
                 material
   8548          Waste and scrap of primary cells,      Manufacture in which the value of
                 primary batteries and electric         all the materials used does not
                 accumulators; spent primary            exceed 40 % of the ex-works price
                 cells, spent primary batteries and     of the product
                 spent electric accumulators;
                 electrical parts of machinery or
                 apparatus, not specified or
                 included elsewhere in this
                 Chapter
   ex Chapter 86 Railway           or        tramway    Manufacture in which the value of
                 locomotives, rolling-stock and         all the materials used does not
                 parts thereof; railway or tramway      exceed 40 % of the ex-works price
                 track fixtures and fittings and        of the product
                 parts       thereof;      mechanical
                 (including electro-mechanical)
                 traffic signalling equipment of all
                 kinds; except for:
   8608          Railway or tramway track               Manufacture:                            Manufacture in which the value of
                 fixtures and fittings; mechanical                                              all the materials used does not
                 (including       electromechanical)    - from materials of any heading,        exceed 30 % of the ex-works price of
                 signalling, safety or traffic            except that of the product, and       the product
                 control equipment for railways,
                 tramways,          roads,       inland
                 waterways, parking facilities,         - in which the value of all the
                 port installations or airfields;         materials used does not exceed
                 parts of the foregoing                   40 % of the ex-works price of the
                                                          product
   ex Chapter 87 Vehicles other than railway or         Manufacture in which the value of
                 tramway rolling-stock, and parts       all the materials used does not
                 and accessories thereof; except        exceed 40 % of the ex-works price
                 for:                                   of the product
EN                                                              154                                                                  EN
 ---pagebreak---           (1)                 (2)                                                    (3) or (4)
   8709       Works trucks, self-propelled, not   Manufacture:                             Manufacture in which the value of
              fitted with lifting or handling                                              all the materials used does not
              equipment, of the type used in      - from materials of any heading,         exceed 30 % of the ex-works price of
              factories, warehouses, dock areas     except that of the product, and        the product
              or airports for short distance
              transport of goods; tractors of the
              type used on railway station        - in which the value of all the
              platforms; parts of the foregoing     materials used does not exceed
              vehicles                              40 % of the ex-works price of the
                                                    product
   8710       Tanks and other armoured            Manufacture:                             Manufacture in which the value of
              fighting vehicles, motorized,                                                all the materials used does not
              whether or not fitted with          - from materials of any heading,         exceed 30 % of the ex-works price of
              weapons, and parts of such            except that of the product, and        the product
              vehicles
                                                  - in which the value of all the
                                                    materials used does not exceed
                                                    40 % 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 cm3             Manufacture in which:                    Manufacture in which the value of
                                                                                           all the materials used does not
                                                  - the value of all the materials used    exceed 20 % of the ex-works price of
                                                    does not exceed 40 % of the ex-        the product
                                                    works price of the product, and
                                                  - the value of all the non-
                                                    originating materials used does
                                                    not exceed the value of all the
                                                    originating materials used
              -- Exceeding 50 cm3                 Manufacture in which:                    Manufacture in which the value of
                                                                                           all the materials used does not
                                                  - the value of all the materials used    exceed 25 % of the ex-works price of
                                                    does not exceed 40 % of the ex-        the product
                                                    works price of the product, and
                                                  - the value of all the non-
                                                    originating materials used does
                                                    not exceed the value of all the
                                                    originating materials used
              - Other                             Manufacture in which:                    Manufacture in which the value of
                                                                                           all the materials used does not
                                                  - the value of all the materials used    exceed 30 % of the ex-works price of
                                                    does not exceed 40 % of the ex-        the product
                                                    works price of the product, and
                                                  - the value of all the non-
                                                    originating materials used does
                                                    not exceed the value of all the
                                                    originating materials used
   ex 8712    Bicycles without ball bearings      Manufacture from materials of any        Manufacture in which the value of
                                                  heading,      except     those     of    all the materials used does not
                                                  heading 8714                             exceed 30 % of the ex-works price of
                                                                                           the product
EN                                                        155                                                                   EN
 ---pagebreak---           (1)                    (2)                                                    (3) or (4)
   8715          Baby carriages and parts thereof     Manufacture:                            Manufacture in which the value of
                                                                                              all the materials used does not
                                                      - from materials of any heading,        exceed 30 % of the ex-works price of
                                                        except that of the product, and       the product
                                                      - in which the value of all the
                                                        materials used does not exceed
                                                        40 % of the ex-works price of the
                                                        product
   8716          Trailers and semi-trailers; other    Manufacture:                            Manufacture in which the value of
                 vehicles,    not      mechanically                                           all the materials used does not
                 propelled; parts thereof             - from materials of any heading,        exceed 30 % of the ex-works price of
                                                        except that of the product, and       the product
                                                      - in which the value of all the
                                                        materials used does not exceed
                                                        40 % of the ex-works price of the
                                                        product
   ex Chapter 88 Aircraft, spacecraft, and parts      Manufacture from materials of any       Manufacture in which the value of
                 thereof; except for:                 heading, except that of the product     all the materials used does not
                                                                                              exceed 40 % of the ex-works price of
                                                                                              the product
   ex 8804       Rotochutes                           Manufacture from materials of any       Manufacture in which the value of
                                                      heading, including other materials      all the materials used does not
                                                      of heading 8804                         exceed 40 % of the ex-works price of
                                                                                              the product
   8805          Aircraft launching gear; deck-       Manufacture from materials of any       Manufacture in which the value of
                 arrestor or similar gear; ground     heading, except that of the product     all the materials used does not
                 flying trainers; parts of the                                                exceed 30 % of the ex-works price of
                 foregoing articles                                                           the product
   Chapter 89    Ships, boats        and     floating Manufacture from materials of any       Manufacture in which the value of
                 structures                           heading, except that of the product.    all the materials used does not
                                                      However, hulls of heading 8906          exceed 40 % of the ex-works price of
                                                      may not be used                         the product
   ex Chapter 90 Optical,             photographic,   Manufacture:                            Manufacture in which the value of
                 cinematographic,        measuring,                                           all the materials used does not
                 checking, precision, medical or      - from materials of any heading,        exceed 30 % of the ex-works price of
                 surgical     instruments        and    except that of the product, and       the product
                 apparatus; parts and accessories
                 thereof; except for:
                                                      - in which the value of all the
                                                        materials used does not exceed
                                                        40 % of the ex-works price of the
                                                        product
   9001          Optical fibres and optical fibre     Manufacture in which the value of
                 bundles; optical fibre cables        all the materials used does not
                 other than those of heading 8544;    exceed 40 % of the ex-works price
                 sheets and plates of polarizing      of the product
                 material;    lenses      (including
                 contact lenses), prisms, mirrors
                 and other optical elements, of
                 any material, unmounted, other
                 than such elements of glass not
                 optically worked
EN                                                            156                                                                  EN
 ---pagebreak---           (1)                  (2)                                                   (3) or (4)
   9002       Lenses, prisms, mirrors and other    Manufacture in which the value of
              optical elements, of any material,   all the materials used does not
              mounted, being parts of or           exceed 40 % of the ex-works price
              fittings for instruments or          of the product
              apparatus, other than such
              elements of glass not optically
              worked
   9004       Spectacles, goggles and the like,    Manufacture in which the value of
              corrective, protective or other      all the materials used does not
                                                   exceed 40% of the ex-works price
                                                   of the product
   ex 9005    Binoculars, monoculars, other        Manufacture:                            Manufacture in which the value of
              optical telescopes, and mountings                                            all the materials used does not
              therefor, except for astronomical    - from materials of any heading,        exceed 30 % of the ex-works price of
              refracting      telescopes      and    except that of the product,           the product
              mountings therefor
                                                   - in which the value of all the
                                                     materials used does not exceed
                                                     40 % of the ex-works price of the
                                                     product; and
                                                   - in which the value of all the non-
                                                     originating materials used does
                                                     not exceed the value of all the
                                                     originating materials used
   ex 9006    Photographic         (other    than  Manufacture:                            Manufacture in which the value of
              cinematographic)            cameras;                                         all the materials used does not
              photographic flashlight apparatus    - from materials of any heading,        exceed 30 % of the ex-works price of
              and flashbulbs other than              except that of the product,           the product
              electrically ignited flashbulbs
                                                   - in which the value of all the
                                                     materials used does not exceed
                                                     40 % of the ex-works price of the
                                                     product, and
                                                   - in which the value of all the non-
                                                     originating materials used does
                                                     not exceed the value of all the
                                                     originating materials used
   9007       Cinematographic cameras and          Manufacture:                            Manufacture in which the value of
              projectors, whether or not                                                   all the materials used does not
              incorporating sound recording or     - from materials of any heading,        exceed 30 % of the ex-works price of
              reproducing apparatus                  except that of the product,           the product
                                                   - in which the value of all the
                                                     materials used does not exceed
                                                     40 % of the ex-works price of the
                                                     product, and
                                                   - in which the value of all the non-
                                                     originating materials used does
                                                     not exceed the value of all the
                                                     originating materials used
EN                                                         157                                                                  EN
 ---pagebreak---           (1)                  (2)                                                    (3) or (4)
   9011       Compound optical microscopes,         Manufacture:                            Manufacture in which the value of
              including           those         for                                         all the materials used does not
              photomicrography,                     - from materials of any heading,        exceed 30 % of the ex-works price of
              cinephotomicrography               or   except that of the product,           the product
              microprojection
                                                    - in which the value of all the
                                                      materials used does not exceed
                                                      40 % of the ex-works price of the
                                                      product, and
                                                    - in which the value of all the non-
                                                      originating materials used does
                                                      not exceed the value of all the
                                                      originating materials used
   ex 9014    Other navigational instruments        Manufacture in which the value of
              and appliances                        all the materials used does not
                                                    exceed 40 % of the ex-works price
                                                    of the product
   9015       Surveying                  (including Manufacture in which the value of
              photogrammetrical surveying),         all the materials used does not
              hydrographic,        oceanographic,   exceed 40 % of the ex-works price
              hydrological, meteorological or       of the product
              geophysical instruments and
              appliances, excluding compasses;
              rangefinders
   9016       Balances of a sensitivity of 5 cg     Manufacture in which the value of
              or better, with or without weights    all the materials used does not
                                                    exceed 40 % of the ex-works price
                                                    of the product
   9017       Drawing,        marking-out        or Manufacture in which the value of
              mathematical              calculating all the materials used does not
              instruments       (for       example, exceed 40 % of the ex-works price
              drafting machines, pantographs,       of the product
              protractors, drawing sets, slide
              rules,      disc        calculators);
              instruments for measuring length,
              for use in the hand (for example,
              measuring rods and tapes,
              micrometers,       callipers),    not
              specified or included elsewhere
              in this chapter
   9018       Instruments and appliances used
              in medical, surgical, dental or
              veterinary sciences, including
              scintigraphic apparatus, other
              electro-medical apparatus and
              sight-testing instruments:
              - Dentists' chairs incorporating      Manufacture from materials of any       Manufacture in which the value of
                dental appliances or dentists'      heading, including other materials      all the materials used does not
                spittoons                           of heading 9018                         exceed 40 % of the ex-works price of
                                                                                            the product
              - Other                               Manufacture:                            Manufacture in which the value of
                                                                                            all the materials used does not
                                                    - from materials of any heading,        exceed 25 % of the ex-works price of
                                                      except that of the product, and       the product
                                                    - in which the value of all the
                                                      materials used does not exceed
                                                      40 % of the ex-works price of the
                                                      product
EN                                                          158                                                                  EN
 ---pagebreak---         (1)                 (2)                                                    (3) or (4)
   9019     Mechano-therapy          appliances; Manufacture:                            Manufacture in which the value of
            massage                   apparatus;                                         all the materials used does not
            psychological       aptitude-testing - from materials of any heading,        exceed 25 % of the ex-works price of
            apparatus; ozone therapy, oxygen       except that of the product, and       the product
            therapy, aerosol therapy, artificial
            respiration or other therapeutic
            respiration apparatus                - in which the value of all the
                                                   materials used does not exceed
                                                   40 % of the ex-works price of the
                                                   product
   9020     Other breathing appliances and       Manufacture:                            Manufacture in which the value of
            gas masks, excluding protective                                              all the materials used does not
            masks having neither mechanical      - from materials of any heading,        exceed 25 % of the ex-works price of
            parts nor replaceable filters          except that of the product, and       the product
                                                 - in which the value of all the
                                                   materials used does not exceed
                                                   40 % of the ex-works price of the
                                                   product
   9024     Machines and appliances for          Manufacture in which the value of
            testing the hardness, strength,      all the materials used does not
            compressibility, elasticity or       exceed 40 % of the ex-works price
            other mechanical properties of       of the product
            materials (for example, metals,
            wood, textiles, paper, plastics)
   9025     Hydrometers and similar floating     Manufacture in which the value of
            instruments,         thermometers,   all the materials used does not
            pyrometers,             barometers,  exceed 40 % of the ex-works price
            hygrometers and psychrometers,       of the product
            recording or not, and any
            combination of these instruments
   9026     Instruments and apparatus for        Manufacture in which the value of
            measuring or checking the flow,      all the materials used does not
            level, pressure or other variables   exceed 40 % of the ex-works price
            of liquids or gases (for example,    of the product
            flow meters, level gauges,
            manometers,       heat      meters),
            excluding      instruments      and
            apparatus of heading 9014, 9015,
            9028 or 9032
   9027     Instruments and apparatus for        Manufacture in which the value of
            physical or chemical analysis (for   all the materials used does not
            example,              polarimeters,  exceed 40 % of the ex-works price
            refractometers,      spectrometers,  of the product
            gas or smoke analysis apparatus);
            instruments and apparatus for
            measuring or checking viscosity,
            porosity, expansion, surface
            tension or the like; instruments
            and apparatus for measuring or
            checking quantities of heat,
            sound or light (including
            exposure meters); microtomes
   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 40 % of the ex-works price
                                                 of the product
EN                                                       159                                                                  EN
 ---pagebreak---           (1)                     (2)                                                    (3) or (4)
                 - Other                              Manufacture in which:                    Manufacture in which the value of
                                                                                               all the materials used does not
                                                      - the value of all the materials used    exceed 30 % of the ex-works price of
                                                        does not exceed 40 % of the ex-        the product
                                                        works price of the product, and
                                                      - the value of all the non-
                                                        originating materials used does
                                                        not exceed the value of all the
                                                        originating materials used
   9029          Revolution counters, production      Manufacture in which the value of
                 counters,                taximeters, all the materials used does not
                 mileometers, pedometers and the      exceed 40 % of the ex-works price
                 like; speed indicators and           of the product
                 tachometers, other than those of
                 heading 9014                or 9015;
                 stroboscopes
   9030          Oscilloscopes,             spectrum  Manufacture in which the value of
                 analysers and other instruments      all the materials used does not
                 and apparatus for measuring or       exceed 40 % of the ex-works price
                 checking electrical quantities,      of the product
                 excluding           meters        of
                 heading 9028; 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 value of
                 instruments, appliances and          all the materials used does not
                 machines, not specified or           exceed 40 % of the ex-works price
                 included elsewhere in this           of the product
                 chapter; profile projectors
   9032          Automatic         regulating      or Manufacture in which the value of
                 controlling     instruments      and all the materials used does not
                 apparatus                            exceed 40 % of the ex-works price
                                                      of the product
   9033          Parts and accessories (not           Manufacture in which the value of
                 specified or included elsewhere      all the materials used does not
                 in this chapter) for machines,       exceed 40 % of the ex-works price
                 appliances,      instruments      or of the product
                 apparatus of Chapter 90
   ex Chapter 91 Clocks and watches and parts         Manufacture in which the value of
                 thereof; except for:                 all the materials used does not
                                                      exceed 40 % of the ex-works price
                                                      of the product
   9105          Other clocks                         Manufacture in which:                    Manufacture in which the value of
                                                                                               all the materials used does not
                                                      - the value of all the materials used    exceed 30 % of the ex-works price of
                                                        does not exceed 40 % of the ex-        the product
                                                        works price of the product, and
                                                      - the value of all the non-
                                                        originating materials used does
                                                        not exceed the value of all the
                                                        originating materials used
EN                                                            160                                                                   EN
 ---pagebreak---           (1)                 (2)                                                 (3) or (4)
   9109       Clock movements, complete and    Manufacture in which:                    Manufacture in which the value of
              assembled                                                                 all the materials used does not
                                               - the value of all the materials used    exceed 30 % of the ex-works price of
                                                 does not exceed 40 % of the ex-        the product
                                                 works price of the product, and
                                               - the value of all the non-
                                                 originating materials used does
                                                 not exceed the value of all the
                                                 originating materials used
   9110       Complete watch or clock          Manufacture in which:                    Manufacture in which the value of
              movements, unassembled or                                                 all the materials used does not
              partly assembled (movement       - the value of all the materials used    exceed 30 % of the ex-works price of
              sets); incomplete watch or clock   does not exceed 40 % of the ex-        the product
              movements, assembled; rough        works price of the product, and
              watch or clock movements
                                               - within the above limit, the value
                                                 of    all    the    materials    of
                                                 heading 9114 used does not
                                                 exceed 10 % of the ex-works
                                                 price of the product
   9111       Watch cases and parts thereof    Manufacture:                             Manufacture in which the value of
                                                                                        all the materials used does not
                                               - from materials of any heading,         exceed 30 % of the ex-works price of
                                                 except that of the product, and        the product
                                               - in which the value of all the
                                                 materials used does not exceed
                                                 40 % of the ex-works price of the
                                                 product
   9112       Clock cases and cases of a       Manufacture:                             Manufacture in which the value of
              similar type for other goods of                                           all the materials used does not
              this chapter, and parts thereof  - from materials of any heading,         exceed 30 % of the ex-works price of
                                                 except that of the product, and        the product
                                               - in which 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 or not  Manufacture in which the value of
                gold- or silver-plated, or of  all the materials used does not
                metal clad with precious metal exceed 40 % of the ex-works price
                                               of the product
              - Other                          Manufacture in which the value of
                                               all the materials used does not
                                               exceed 50 % of the ex-works price
                                               of the product
   Chapter 92 Musical instruments; parts and   Manufacture in which the value of
              accessories of such articles     all the materials used does not
                                               exceed 40 % of the ex-works price
                                               of the product
   Chapter 93 Arms and ammunition; parts and   Manufacture in which the value of
              accessories thereof              all the materials used does not
                                               exceed 50 % of the ex-works price
                                               of the product
EN                                                      161                                                                  EN
 ---pagebreak---           (1)                          (2)                                                     (3) or (4)
   ex Chapter 94     Furniture; bedding, mattresses,        Manufacture from materials of any        Manufacture in which the value of
                     mattress supports, cushions and        heading, except that of the product      all the materials used does not
                     similar stuffed furnishings; lamps                                              exceed 40 % of the ex-works price of
                     and      lighting     fittings,    not                                          the product
                     elsewhere specified or included;
                     illuminated signs, illuminated
                     name-plates and the like;
                     prefabricated buildings; except
                     for:
   ex 9401       and Base          metal         furniture, Manufacture from materials of any        Manufacture in which the value of
   ex 9403           incorporating unstuffed cotton         heading, except that of the product      all the materials used does not
                     cloth of a weight of 300 g/m2 or                                                exceed 40 % of the ex-works price of
                     less                                   or                                       the product
                                                            Manufacture from cotton cloth
                                                            already made up in a form ready for
                                                            use with materials of heading 9401
                                                            or 9403, provided that:
                                                            - the value of the cloth does not
                                                              exceed 25 % of the ex-works
                                                              price of the product, and
                                                            - all the other materials used are
                                                              originating and are classified in a
                                                              heading other than heading 9401
                                                              or 9403
   9405              Lamps and lighting fittings            Manufacture in which the value of
                     including       searchlights      and  all the materials used does not
                     spotlights and parts thereof, not      exceed 50 % of the ex-works price
                     elsewhere specified or included;       of the product
                     illuminated signs, 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 50 % of the ex-works price
                                                            of the product
   ex Chapter 95     Toys,       games      and      sports Manufacture from materials of any
                     requisites; parts and accessories      heading, except that of the product
                     thereof; except for:
   ex 9503           Other toys; reduced-size ("scale")     Manufacture:
                     models and similar recreational
                     models, working or not; puzzles        - from materials of any heading,
                     of all kinds                             except that of the product, and
                                                            - in which the value of all the
                                                              materials used does not exceed
                                                              50 % of the ex-works price of the
                                                              product
   ex 9506           Golf clubs and parts thereof           Manufacture from materials of any
                                                            heading, except that of the product.
                                                            However, roughly-shaped blocks
                                                            for making golf-club heads may be
                                                            used
   ex Chapter 96     Miscellaneous          manufactured    Manufacture from materials of any
                     articles; except for:                  heading, except that of the product
EN                                                                   162                                                                  EN
 ---pagebreak---           (1)                      (2)                                                   (3) or (4)
   ex 9601    and Articles of animal, vegetable or    Manufacture       from     "worked"
   ex 9602        mineral carving materials           carving materials of the same
                                                      heading as the product
   ex 9603        Brooms and brushes (except for      Manufacture in which the value of
                  besoms and the like and brushes     all the materials used does not
                  made from marten or squirrel        exceed 50 % of the ex-works price
                  hair), hand-operated mechanical     of the product
                  floor sweepers, not motorized,
                  paint pads and rollers, squeegees
                  and mops
   9605           Travel sets for personal toilet,    Each item in the set must satisfy the
                  sewing or shoe or clothes           rule which would apply to it if it
                  cleaning                            were not included in the set.
                                                      However, non-originating articles
                                                      may be incorporated, provided that
                                                      their total value does not exceed
                                                      15% of the ex-works price of the
                                                      set
   9606           Buttons, press-fasteners, snap-     Manufacture:
                  fasteners and press-studs, button
                  moulds and other parts of these     - from materials of any heading,
                  articles; button blanks               except that of the product, and
                                                      - in which the value of all the
                                                        materials used does not exceed
                                                        50 % of the ex-works price of the
                                                        product
   9608           Ball-point pens; felt-tipped and    Manufacture from materials of any
                  other porous-tipped pens and        heading, except that of the product.
                  markers;        fountain      pens, However, nibs or nib-points of the
                  stylograph pens and other pens;     same heading as the product may
                  duplicating stylos; propelling or   be used
                  sliding pencils; pen-holders,
                  pencil-holders       and    similar
                  holders; parts (including caps and
                  clips) of the foregoing articles,
                  other than those of heading 9609
   9612           Typewriter or similar ribbons,      Manufacture:
                  inked or otherwise prepared for
                  giving impressions, whether or      - from materials of any heading,
                  not on spools or in cartridges;       except that of the product, and
                  ink-pads, whether or not inked,
                  with or without boxes
                                                      - in which the value of all the
                                                        materials used does not exceed
                                                        50 % of the ex-works price of the
                                                        product
   ex 9613        Lighters with piezo-igniter         Manufacture in which the value of
                                                      all the materials of heading 9613
                                                      used does not exceed 30 % of the
                                                      ex-works price of the product
   ex 9614        Smoking pipes and pipe bowls        Manufacture from roughly-shaped
                                                      blocks
   Chapter 97     Works of art, collectors' pieces    Manufacture from materials of any
                  and antiques                        heading, except that of the product
EN                                                            163                                   EN
 ---pagebreak---                                                ANNEX III
    SPECIMENS OF MOVEMENT CERTIFICATE EUR.1 AND APPLICATION FOR A MOVEMENT CERTIFICATE EUR.1
                                          Printing instructions
   1.      Each form 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/m2. It shall have a printed green
   guilloche pattern background making any falsification by mechanical or chemical means
   apparent to the eye.
   2.      The competent authorities of the contracting parties may reserve the right to print the
   forms themselves or may have them printed by approved printers. In the latter case, each form
   must include a reference to such approval. Each form 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.
EN                                                164                                              EN
 ---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                                     countries or territory of
                                                                 in which the products                                      destination
                                                                 are          considered                  as
                                                                 originating
  6. Transport details (Optional)                       7.      Remarks
EN                                                      165                                                                                              EN
 ---pagebreak---   8.      Item number; Marks and numbers; Number and kind of packages(1)                       9.      Gross           mass          10. Invoices
          Description of goods                                                                         (kg) or other
                                                                                                       measure                              (Optional)
                                                                                                       (litres,           m3,
                                                                                                       etc.)
  11. CUSTOMS ENDORSEMENT                                                        12. DECLARATION BY THE EXPORTER
  Declaration certified                                                            I, the undersigned, declare that the goods described
                                                                                   above meet the conditions required for the issue of
  Export document(2)                                                               this certificate.
  Form ..................................No ….……...                                Place and date ………………........................
  Of ……………………………………….                                                              ..........................................................................
  Customs office .................................……                             Signature)
  Issuing country ......................Stamp
  ...................................................................
  Place and date ……………......................
  ……............................................................
  (Signature)
         1
                         If goods are not packed, indicate number of articles or state « in bulk » as appropriate.
         2
                         Complete only where the regulations of the exporting country or territory require.
EN                                                                    166                                                                                     EN
 ---pagebreak---  13. REQUEST FOR VERIFICATION, to                                                       14. RESULT OF VERIFICATION
                                                                                        Verification carried out shows that this certificate (1)
                                                                                              was issued by the customs office indicated and
                                                                                        that the information contained therein is accurate.
                                                                                              does not meet the requirements as to authenticity
                                                                                        and accuracy (see remarks appended).
 Verification of the authenticity and accuracy of this certificate                      .........................................………………………………..
 is requested.
                                                                                                                           (Place and date)
 ...............................................…………….................................
                                                                                                                                   Stamp
                                       (Place and date)
                                                                                        .....................................................…
                                                Stamp
                                                                                                            (Signature)
 .....................................................……
                                                                                        _____________
                        (Signature)
                                                                                        (1) Insert X in the appropriate box.
                                                                                     NOTES
            1.              Certificate 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 .
            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.
EN                                                                                      167                                                      EN
 ---pagebreak---                                         APPLICATION FOR A MOVEMENT CERTIFICATE
1. Exporter (Name, full address, country)                              EUR.1                    No     A 000.000
                                                                                       See notes overleaf before completing this form.
                                                                       2.      Application for a certificate to be used in preferential
                                                                                trade between
                                                                       .......................................................................................
3. Consignee (Name, full adress, country) (Optional)                                                                        and
                                                                       .......................................................................................
                                                                              (Insert appropriate countries or groups of countries or territories)
                                                                       4.      Country, group of                                   5.      Country,              group   of
                                                                                countries or territory                                     countries or territory of
                                                                                in which the products                                      destination
                                                                                are          considered                  as
                                                                                originating
6. Transport details (Optional)                                        7.      Remarks
                                                                                                  (1)
8. Item number; Marks and numbers; Number and kind of packages                                             9. Gross                   mass           10. Invoices
   Description of goods                                                                                    (kg)           or         other
                                                                                                           measure                 (litres,                   (Optional)
                                                                                                           m3., etc.)
        (1) If goods are not packed, indicate number of articles or state « in bulk » as appropriate
EN                                                                                168                                                                                       EN
 ---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 enable 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, and undertake, if required,
   to agree to any inspection of my accounts and to any check on the processes of manufacture of the above
   goods, carried out by the said authorities;
   REQUEST          the issue of the attached certificate for these goods.
                                                                 ……………………………………………………..
                                                                                                  (Place and date)
                                                                            ……………………………………….
                                                                                                        (Signature)
   1
             For example: import documents, movement certificates, invoices, manufacturer’s declarations,
             etc., referring to the products used in manufacture or to the goods re-exported in the same state.
EN                                                             169                                                  EN
 ---pagebreak---                                                ANNEX IV
                                    Text of the invoice declaration
   The invoice declaration, the text of which is given below, must be made out in accordance
   with the footnotes. However, the footnotes do not have to be reproduced.
                                           Bulgarian version
   Износителят на продуктите, обхванати от този документ (митническо разрешение
   № … (1)) декларира, че освен където ясно е отбелязано друго, тези продукти са с
   ….(2)преференциален произход
                                            Spanish version
   El exportador de los productos incluidos en el presente documento (autorización aduanera n°
   ...(1)) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen
   preferencial...(2)).
                                             Czech version
   Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …(1)) prohlašuje, že kromě
   zřetelně označených, mají tyto výrobky preferenční původ v …(2).
                                             Danish version
   Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes
   tilladelse nr. ...(1)), erklærer, at varerne, medmindre andet tydeligt er angivet, har
   præferenceoprindelse i ...(2).
                                            German version
   Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ...(1)) der Waren, auf die sich dieses
   Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anderes angegeben,
   präferenzbegünstigte ...(2) Ursprungswaren sind.
                                            Estonian version
   Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. ...(1)) deklareerib,
   et need tooted on ...(2) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti.
                                             Greek version
   Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου
   υπ΄αριθ. ...(1)) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι
   προτιμησιακής καταγωγής ...(2).
EN                                                 170                                             EN
 ---pagebreak---                                              English version
   The exporter of the products covered by this document (customs authorization No ...(1))
   declares that, except where otherwise clearly indicated, these products are of ...(2) preferential
   origin.
                                              French version
   L'exportateur des produits couverts par le présent document (autorisation douanière n° ...(1))
   déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ...(2).
                                              Italian version
   L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n.
   ...(1)) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale…(2).
                                             Latvian version
   Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. …(1)), deklarē, ka,
   iznemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no …(2).
                                            Lithuanian version
   Šiame dokumente išvardintų prekių eksportuotojas (muitinès liudijimo Nr …(1)) deklaruoja,
   kad, jeigu kitaip nenurodyta, tai yra …(2) preferencinès kilmés prekés.
                                            Hungarian version
   A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: …(1)) kijelentem, hogy
   eltérő jelzés hianyában az áruk kedvezményes …(2) származásúak.
                                             Maltese version
   L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni tad-dwana nru. …(1))
   jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn il-prodotti huma ta’ oriġini
   preferenzjali …(2).
                                              Dutch version
   De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr.
   ...(1)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van
   preferentiële ... oorsprong zijn (2).
                                              Polish version
   Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr …(1))
   deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają …(2)
   preferencyjne pochodzenie.
EN                                                  171                                                EN
 ---pagebreak---                                             Portuguese version
   O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorização
   aduaneira n°. ...(1)), declara que, salvo expressamente indicado em contrário, estes produtos
   são de origem preferencial ...(2).
                                            Romanian version
   Exportatorul produselor ce fac ojiectul acestui document (autorizaţia vamalâ nr. …(1))
   declará cá, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt
   de origine preferenţialā …(2).
                                               Slovak version
   Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia …(1)) vyhlasuje, že okrem
   zreteľne označených, majú tieto výrobky preferenčný pôvod v …(2).
                                             Slovenian version
   Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št …(1)) izjavlja,
   da, razen če ni drugače jasno navedeno, ima to blago preferencialno …(2) poreklo.
                                              Finnish version
   Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ...(1)) ilmoittaa, että nämä
   tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ... alkuperätuotteita
   (2)
      .
                                              Swedish version
   Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ...(1))
   försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ... ursprung
   (2)
      .
                                              Croatian version
   Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br. ...(1)) izjavljuje da
   su, osim ako je drukčije izričito navedeno, ovi proizvodi ...(2) preferencijalnoga podrijetla.
   __________________________________
   (1)
            When the invoice declaration is made out by an approved exporter, the authorization
   number of the approved exporter must be entered in this space. When the invoice declaration
   is not made out by an approved exporter, the words in brackets shall be omitted or the space
   left blank.
   (2)
            Origin of products to be indicated. When the invoice declaration relates, in whole or in
   part, to products originating in Ceuta and Mellila, the exporter must clearly indicate them in
   the document on which the declaration is made out by means of the symbol "CM".
   (3)
            These indications may be omitted if the information is contained on the document
   itself.
   (4)
            In cases where the exporter is not required to sign, the exemption of signature also
   implies the exemption of the name of the signatory.
EN                                                  172                                                 EN