CELEX: 22004D0801
Language: en
Date: 2004-04-28 00:00:00
Title: 2004/801/EC: Decision No 801/2004 of the EC-Switzerland Joint Committee of 28 April 2004 amending Protocol 3 to the Agreement concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation

27.11.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 352/17
            
         DECISION No 801/2004 OF THE EC-SWITZERLAND JOINT COMMITTEE
   of 28 April 2004
   amending Protocol 3 to the Agreement concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation
   (2004/801/EC)
   THE JOINT COMMITTEE,
   Having regard to the Agreement between the European Communities, of the one part, the Swiss Confederation, of the other part (1), hereinafter referred to as ‘the Agreement’, signed in Brussels on 22 July 1972, and in particular Article 38 of Protocol 3 thereof,
   Whereas:
   
               (1)
            
            
               Protocol 3 of the Agreement, concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation, hereinafter referred to as ‘the Protocol’ has been amended several times. A consolidation of those amendments to the text of the Protocol therefore appears necessary for the sake of clarity and legal certainty of the rules of origin to be applied.
            
         
               (2)
            
            
               Technical modifications of the processing rules are also required to take account of modifications to the Harmonised Commodity Description and Coding System (Harmonised System) which took effect from 1 January 2002.
            
         
               (3)
            
            
               Certain processing requirements for non-originating materials to obtain originating status need to be amended to take account of the lack of production of a certain material within the Contracting Parties and of the specific conditions in which some products (monolithic integrated circuits) are to be obtained, implying limited processing operations outside the contracting parties.
            
         
               (4)
            
            
               Some technical amendments are required in order to correct anomalies in and between the different language versions of the text.
            
         
               (5)
            
            
               It is therefore appropriate, for the proper functioning of the Agreement and with a view to facilitate the work of users and customs administrations, to incorporate in a new text of the Protocol all the provisions in question.
            
         
               (6)
            
            
               Joint Declarations concerning the Principality of Andorra, the Republic of San Marino and the review of the changes to the origin rules as a result of the amendments to the Harmonised System have to be maintained, together with the Protocol,
            
         HAS DECIDED AS FOLLOWS:
   Article 1
   Protocol 3 of the Agreement, concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation, shall be replaced by the text attached hereto, together with the relevant Joint Declarations.
   Article 2
   This Decision shall enter into force on the day of its adoption.
   It is applicable from 1 July 2002.
   
      Done at Brussels, 28 April 2004.
      
         
            For the Joint Committee
         
         
            The Chairman
         
         Dante MARTINELLI
      
   
   
      (1)  OJ L 300, 31.12.1972, p. 189.
   PROTOCOL 3
   concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation
   CONTENTS
   TITLE I GENERAL PROVISIONS
   
               Article 1
            
            Definitions
         TITLE IIDEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’
   
               Article 2
            
            General requirements
         
               Article 3
            
            Cumulation in the Community
         
               Article 4
            
            Cumulation in Switzerland
         
               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
         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 20a
            
            Accounting segregation
         
               Article 21
            
            Conditions for making out an invoice declaration
         
               Article 22
            
            Approved exporter
         
               Article 23
            
            Validity of proof of origin
         
               Article 24
            
            Submission of proof of origin
         
               Article 25
            
            Importation by instalments
         
               Article 26
            
            Exemptions from proof of origin
         
               Article 27
            
            Supporting documents
         
               Article 28
            
            Preservation of proof of origin and supporting documents
         
               Article 29
            
            Discrepancies and formal errors
         
               Article 30
            
            Amounts expressed in euro
         TITLE VI ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
   
               Article 31
            
            Mutual assistance
         
               Article 32
            
            Verification of proofs of origin
         
               Article 33
            
            Dispute settlement
         
               Article 34
            
            Penalties
         
               Article 35
            
            Free zones
         TITLE VII CEUTA AND MELILLA
   
               Article 36
            
            Application of the Protocol
         
               Article 37
            
            Special conditions
         TITLE VIII FINAL PROVISIONS
   
               Article 38
            
            Amendments to the Protocol
         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
         
               Annex V:
            
            List of products originating in Turkey to which the provisions of Articles 3 and 4 do not apply, listed in order of HS Chapters and headings
         Joint Declarations
   Joint declaration concerning the Principality of Andorra
   Joint declaration concerning the Republic of San Marino
   Joint Declaration concerning the review of the changes to the origin rules as a result of the amendments to the Harmonised System
   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 Switzerland 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 Switzerland;
            
         
               (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 Switzerland;
            
         
               (j)
            
            
               ‘chapters’ and ‘headings’ mean the chapters and the headings (four digit codes) used in the nomenclature which makes up the Harmonised Commodity Description and Coding System, referred to in this Protocol as ‘the Harmonised System’ or ‘HS’;
            
         
               (k)
            
            
               ‘classified’ refers to the classification of a product or material under a particular heading;
            
         
               (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.
            
         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;
            
         
               (c)
            
            
               goods originating in the European Economic Area (EEA) within the meaning of Protocol 4 to the Agreement on the European Economic Area.
            
         2.   For the purpose of implementing this Agreement, the following products shall be considered as originating in Switzerland:
   
               (a)
            
            
               products wholly obtained in Switzerland within the meaning of Article 5;
            
         
               (b)
            
            
               products obtained in Switzerland incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in Switzerland within the meaning of Article 6.
            
         Article 3
   Cumulation in the Community
   1.   Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the Community if such products are obtained there, incorporating materials originating in Bulgaria, Switzerland (including Liechtenstein) (1), the Czech Republic, Estonia, Hungary, Iceland, Lithuania, Latvia, Norway, Poland, Romania, Slovenia, the Slovak Republic, Turkey (2) or in the Community in accordance with the provisions of the Protocol on rules of origin annexed to the Agreements between the Community and each of these countries, provided that the working or processing carried out in the Community goes beyond the operations referred to in Article 7. It shall not be necessary that such materials have undergone sufficient working or processing.
   2.   Where the working or processing carried out in the Community does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in the Community only where the value added there is greater than the value of the materials used originating in any one of the other countries referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country which accounts for the highest value of originating materials used in the manufacture in the Community.
   3.   Products, originating in one of the countries referred to in paragraph 1, which do not undergo any working or processing in the Community, retain their origin if exported into one of these countries.
   4.   The cumulation provided for in this Article may only be applied to materials and products which have acquired originating status by the application of rules of origin identical to those given in this Protocol.
   The Community shall provide Switzerland, through the Commission of the European Communities, with details of the Agreements and their corresponding origin rules, which are applied with the other countries referred to in paragraph 1. The Commission of the European Communities shall publish in the Official Journal of the European Union (C series) the date on which the cumulation, provided for in this Article may be applied by those countries listed in paragraph 1 which have fulfilled the necessary requirements.
   Article 4
   Cumulation in Switzerland
   1.   Without prejudice to the provisions of Article 2(2), products shall be considered as originating in Switzerland if such products are obtained there, incorporating materials originating in Bulgaria, Switzerland (including Liechtenstein) (1), the Czech Republic, Estonia, Hungary, Iceland, Lithuania, Latvia, Norway, Poland, Romania, Slovenia, the Slovak Republic, Turkey (2) or in the Community in accordance with the provisions of the Protocol on origin rules annexed to the Agreements between Switzerland and each of these countries, provided that the working or processing carried out in Switzerland goes beyond the operations referred to in Article 7. It shall not be necessary that such materials have undergone sufficient working or processing.
   2.   Where the working or processing carried out in Switzerland does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in Switzerland only where the value added there is greater than the value of the materials used originating in any one of the other countries referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country which accounts for the highest value of originating materials used in the manufacture in Switzerland.
   3.   Products, originating in one of the countries referred to in paragraph 1, which do not undergo any working or processing in Switzerland, retain their origin if exported into one of these countries.
   4.   The cumulation provided for in this Article may only be applied to materials and products which have acquired originating status by the application of rules of origin identical to those given in this Protocol.
   Switzerland shall provide the Community, through the Commission of the European Communities, with details of the Agreements and their corresponding rules of origin, which are applied with the other countries referred to in paragraph 1. The Commission of the European Communities shall publish in the Official Journal of the European Union (C series) the date on which the cumulation provided for in this Article may be applied by those countries listed in paragraph 1 which have fulfilled the necessary requirements.
   Article 5
   Wholly obtained products
   1.   The following shall be considered as wholly obtained in the Community or in Switzerland:
   
               (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 Switzerland 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 Switzerland;
            
         
               (b)
            
            
               which sail under the flag of a Member State of the Community or of Switzerland;
            
         
               (c)
            
            
               which are owned to an extent of at least 50 % by nationals of a Member State of the Community or of Switzerland, 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 Switzerland 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;
            
         
               (d)
            
            
               of which the master and officers are nationals of a Member State of the Community or of Switzerland;
               and
            
         
               (e)
            
            
               of which at least 75 % of the crew are nationals of a Member State of the Community or of Switzerland.
            
         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 % 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 Harmonised 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:
   
               (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 fruit, 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 Switzerland 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 Harmonised System. It follows that:
   
               (a)
            
            
               when a product composed of a group or assembly of articles is classified under the terms of the Harmonised 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 Harmonised System, each product must be taken individually when applying the provisions of this Protocol.
            
         2.   Where, under General Rule 5 of the Harmonised 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 Harmonised 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.
            
         TITLE III
   TERRITORIAL REQUIREMENTS
   Article 12
   Principle of territoriality
   1.   Except as provided for in Article 2(1)(c), 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 Switzerland.
   2.   Except as provided for in Articles 3 and 4, where originating goods exported from the Community or from Switzerland 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 Switzerland on materials exported from the Community or from Switzerland and subsequently re-imported there, provided:
   
               (a)
            
            
               the said materials are wholly obtained in the Community or in Switzerland 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 Switzerland by applying the provisions of this Article does not exceed 10 % of the ex-works price of the end product for which originating status is claimed.
                        
                     
         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 Switzerland. 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 Switzerland 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 Switzerland, 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 Harmonised System.
   8.   Any working or processing of the kind covered by the provisions of this Article and done outside the Community or Switzerland 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 Switzerland or through the territories of the other countries referred to in Articles 3 and 4. However, products constituting one single consignment may be transported through other territories with, should the occasion arise, transhipment 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 Switzerland.
   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 those referred to in Articles 3 and 4 and sold after the exhibition for importation in the Community or in Switzerland 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 Switzerland 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 Switzerland;
            
         
               (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.
            
         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.
   TITLE IV
   DRAWBACK OR EXEMPTION
   Article 15
   Prohibition of drawback of, or exemption from, customs duties
   
               1.
            
            
               
                           (a)
                        
                        
                           Non-originating materials used in the manufacture of products originating in the Community, in Switzerland or in one of the other countries referred to in Articles 3 and 4 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 Switzerland to drawback of, or exemption from, customs duties of whatever kind.
                        
                     
                           (b)
                        
                        
                           Products falling within Chapter 3 and headings 1604 and 1605 of the Harmonised System and originating in the Community as provided for in Article 2(1)(c), 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 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 Switzerland to materials used in the manufacture and to products covered by paragraph 1(b) above, 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.
   TITLE V
   PROOF OF ORIGIN
   Article 16
   General requirements
   1.   Products originating in the Community shall, on importation into Switzerland and products originating in Switzerland 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 21(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 26, 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 handwritten, they shall be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being crossed through.
   3.   The exporter applying for the issue of a movement certificate EUR.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 Switzerland if the products concerned can be considered as products originating in the Community, in Switzerland or in one of the other countries referred to in Articles 3 and 4 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.
   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 one of the following phrases:
   
               ES
            
            
               ‘EXPEDIDO A POSTERIORI’
            
         
               DA
            
            
               ‘UDSTEDT EFTERFØLGENDE’
            
         
               DE
            
            
               ‘NACHTRÄGLICH AUSGESTELLT’
            
         
               EL
            
            
               ‘ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ’
            
         
               EN
            
            
               ‘ISSUED RETROSPECTIVELY’
            
         
               FR
            
            
               ‘DÉLIVRÉ A POSTERIORI’
            
         
               IT
            
            
               ‘RILASCIATO A POSTERIORI’
            
         
               NL
            
            
               ‘AFGEGEVEN A POSTERIORI’
            
         
               PT
            
            
               ‘EMITIDO A POSTERIORI’
            
         
               FI
            
            
               ‘ANNETTU JÄLKIKÄTEEN’
            
         
               SV
            
            
               ‘UTFÄRDAT I EFTERHAND’.
            
         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 one of the following words:
   
               ES
            
            
               ‘DUPLICADO’
            
         
               DA
            
            
               ‘DUPLIKAT’
            
         
               DE
            
            
               ‘DUPLIKAT’
            
         
               EL
            
            
               ‘ΑΝΤΙΓΡΑΦΟ’
            
         
               EN
            
            
               ‘DUPLICATE’
            
         
               FR
            
            
               ‘DUPLICATA’
            
         
               IT
            
            
               ‘DUPLICATO’
            
         
               NL
            
            
               ‘DUPLICAAT’
            
         
               PT
            
            
               ‘SEGUNDA VIA’
            
         
               FI
            
            
               ‘KAKSOISKAPPALE’
            
         
               SV
            
            
               ‘DUPLIKAT’.
            
         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 Switzerland, 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 Switzerland. The replacement movement certificate(s) EUR.1 shall be issued by the customs office under whose control the products are placed.
   Article 20a
   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 ‘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 21
   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 22;
               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, in Switzerland or in one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.
   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 handwritten, 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 22 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 22
   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.
   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 23
   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 24
   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 25
   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 Harmonised System falling within sections XVI and XVII or headings 7308 and 9406 of the Harmonised System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.
   Article 26
   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 27
   Supporting documents
   The documents referred to in Articles 17(3) and 21(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, in Switzerland or in one of the other countries referred to in Articles 3 and 4 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 bookkeeping;
            
         
               (b)
            
            
               documents proving the originating status of materials used, issued or made out in the Community or in Switzerland where these documents are used in accordance with domestic law;
            
         
               (c)
            
            
               documents proving the working or processing of materials in the Community or in Switzerland, issued or made out in the Community or in Switzerland, 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 Switzerland in accordance with this Protocol, or in one of the other countries referred to in Articles 3 and 4, in accordance with rules of origin which are identical to the rules in this Protocol.
            
         
               (e)
            
            
               appropriate evidence concerning working or processing undergone outside the territories of the Community and Switzerland by application of Article 12, proving that the requirements of that article have been satisfied.
            
         Article 28
   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 21(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 29
   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 30
   Amounts expressed in euro
   1.   For the application of the provisions of Article 21(1)(b) and Article 26(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, of Switzerland and of the other countries referred to in Articles 3 and 4 equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.
   2.   A consignment shall benefit from the provisions of Article 21(1)(b) or Article 26(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 %. 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 % 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 Joint Committee at the request of the Community or of Switzerland. When carrying out this review, the Joint 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.
   TITLE VI
   ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
   Article 31
   Mutual assistance
   1.   The customs authorities of the Member States of the Community and of Switzerland 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 Switzerland 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 32
   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.
   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 Switzerland or in one of the other countries 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 33
   Dispute settlement
   Where disputes arise in relation to the verification procedures of Article 32 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 Joint 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 34
   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 35
   Free zones
   1.   The Community and Switzerland 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.
   2.   By means of an exemption to the provisions contained in paragraph 1, when products originating in the Community or in Switzerland 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.
   TITLE VII
   CEUTA AND MELILLA
   Article 36
   Application of the Protocol
   1.   The term ‘Community’ used in Article 2 does not cover Ceuta and Melilla.
   2.   Products originating in Switzerland, 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. Switzerland 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 7.
   Article 37
   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 Switzerland 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.
            
            
               products originating in Switzerland:
               
                           (a)
                        
                        
                           products wholly obtained in Switzerland;
                        
                     
                           (b)
                        
                        
                           products obtained in Switzerland, 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 ‘Switzerland’ 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.
   TITLE VIII
   FINAL PROVISIONS
   Article 38
   Amendments to the Protocol
   The Joint Committee may decide to amend the provisions of this Protocol.
   
      (1)  The Principality of Liechtenstein has a customs union with Switzerland, and is a Contracting Party to the Agreement on the European Economic Area.
   
      (2)  Cumulation as provided for in this Article does not apply to materials originating in Turkey which are mentioned in the list at Annex V.
   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 Harmonised 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 Harmonised 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 the Community or in Switzerland.
               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.
               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:
               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,
                        
                     
                           —
                        
                        
                           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,
                        
                     
                           —
                        
                        
                           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.
            
         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.
                        
                     
         
               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.
                        
                     
         
               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.
            
         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
   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 and other aquatic invertebrates
            
            
               Manufacture in which all the materials of Chapter 3 used are wholly obtained
            
            
                
            
         
               ex Chapter 4
            
            
               Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:
            
            
               Manufacture in which all the materials of Chapter 4 used are wholly obtained
            
            
                
            
         
               0403
            
            
               Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
            
            
                Manufacture in which:
               
                           —
                        
                        
                           all the materials of Chapter 4 used are wholly obtained,
                        
                     
                           —
                        
                        
                           all the fruit juice (except that of 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 elsewhere specified or included; except for:
            
            
               Manufacture in which all the materials of Chapter 5 used are wholly obtained
            
            
                
            
         
               ex 0502
            
            
               Prepared pigs’, hogs’ or boars’ bristles and hair
            
            
               Cleaning, disinfecting, sorting and straightening of bristles and hair
            
            
                
            
         
               Chapter 6
            
            
               Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
            
            
                Manufacture in which:
               
                           —
                        
                        
                           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 roots and tubers
            
            
               Manufacture in which all the materials of Chapter 7 used are wholly obtained
            
            
                
            
         
               Chapter 8
            
            
               Edible fruit and nuts; peel of citrus fruits or melons
            
            
                Manufacture in which:
               
                           —
                        
                        
                           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; except for:
            
            
               Manufacture in which all the materials of Chapter 9 used are wholly obtained
            
            
                
            
         
               0901
            
            
               Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
            
            
               Manufacture from materials of any heading
            
            
                
            
         
               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; malt; starches; inulin; wheat gluten; except for:
            
            
               Manufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714 or fruit used are wholly obtained
            
            
                
            
         
               ex 1106
            
            
               Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713
            
            
               Drying and milling of leguminous vegetables of heading 0708
            
            
                
            
         
               Chapter 12
            
            
               Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
            
            
               Manufacture in which all the materials of Chapter 12 used are wholly obtained
            
            
                
            
         
               1301
            
            
               Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
            
            
               Manufacture in which the value of all the materials of heading 1301 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, modified, derived from vegetable products
            
            
               Manufacture from non-modified mucilages and thickeners
            
            
                
            
         
               – Other
            
            
               Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
            
            
                
            
         
               Chapter 14
            
            
               Vegetable plaiting materials; vegetable products not elsewhere specified or included
            
            
               Manufacture in which all the materials of Chapter 14 used are wholly obtained
            
            
                
            
         
               ex Chapter 15
            
            
               Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               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:
            
            
                
            
            
                
            
         
               – Soya, ground nut, palm, copra, palm kernel, babassu, tung and 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
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               – Solid fractions, except for that of jojoba oil
            
            
               Manufacture from other materials of headings 1507 to 1515
            
            
                
            
         
               – Other
            
            
               Manufacture in which all the vegetable materials used are wholly obtained
            
            
                
            
         
               1516
            
            
               Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
            
            
                Manufacture in which:
               
                           —
                        
                        
                           all the materials of Chapter 2 used are wholly obtained, and
                        
                     
                           —
                        
                        
                           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 preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
            
            
                Manufacture in which:
               
                           —
                        
                        
                           all the materials of Chapters 2 and 4 used are wholly obtained, and
                        
                     
                           —
                        
                        
                           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 crustaceans, molluscs or other aquatic invertebrates
            
            
                Manufacture:
               
                           —
                        
                        
                           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; except for:
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               ex 1701
            
            
               Cane or beet sugar and chemically pure sucrose, in solid form, containing added flavouring or colouring matter
            
            
               Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-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 fructose
            
            
               Manufacture from materials of any heading, including other materials of heading 1702
            
            
                
            
         
               – Other sugars in solid form, containing added flavouring or colouring matter
            
            
               Manufacture in which the value of all the materials of Chapter 17 used 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 extraction or refining of sugar, containing added flavouring or colouring matter
            
            
               Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
            
            
                
            
         
               1704
            
            
               Sugar confectionery (including white chocolate), not containing cocoa
            
            
                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
                        
                     
            
                
            
         
               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
                        
                     
            
                
            
         
               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 weight of meat, meat offal, fish, crustaceans or molluscs
            
            
               Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained
            
            
                
            
         
               – Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs
            
            
                Manufacture in which:
               
                           —
                        
                        
                           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 prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms
            
            
               Manufacture from materials of any heading, except potato starch of heading 1108
            
            
                
            
         
               1904
            
            
               Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included
            
            
                Manufacture:
               
                           —
                        
                        
                           from materials of any heading, except those of heading 1806,
                        
                     
                           —
                        
                        
                           in which all the cereals and flour (except durum wheat and Zea indurata maize, and their 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 other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
            
            
               Manufacture from materials of any heading, except those of Chapter 11
            
            
                
            
         
               ex Chapter 20
            
            
               Preparations of vegetables, fruit, nuts or other parts of plants; except for:
            
            
               Manufacture in which all the fruit, nuts or vegetables used are wholly obtained
            
            
                
            
         
               ex 2001
            
            
               Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               ex 2004 and ex 2005
            
            
               Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               2006
            
            
               Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallized)
            
            
               Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
            
            
                
            
         
               2007
            
            
               Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
            
            
                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
                        
                     
            
                
            
         
               ex 2008
            
            
               – Nuts, not containing added sugar or spirits
            
            
               Manufacture in which the value of 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 on cereals; palm hearts; maize (corn)
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               – Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen
            
            
                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
                        
                     
            
                
            
         
               2009
            
            
               Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
            
            
                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
                        
                     
            
                
            
         
               ex Chapter 21
            
            
               Miscellaneous edible preparations; except for:
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               2101
            
            
               Extracts, essences and concentrates, of coffee, tea or maté and preparations with a 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
            
            
                Manufacture:
               
                           —
                        
                        
                           from materials of any heading, except that of the product, and
                        
                     
                           —
                        
                        
                           in which all the chicory used is wholly obtained
                        
                     
            
                
            
         
               2103
            
            
               Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
            
            
                
            
            
                
            
         
               – Sauces and preparations therefor; mixed condiments and mixed seasonings
            
            
               Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used
            
            
                
            
         
               – Mustard flour and meal and prepared mustard
            
            
               Manufacture from materials of any heading
            
            
                
            
         
               ex 2104
            
            
               Soups and broths and preparations therefor
            
            
               Manufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 2005
            
            
                
            
         
               2106
            
            
               Food preparations not elsewhere specified or included
            
            
                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
                        
                     
            
                
            
         
               ex Chapter 22
            
            
               Beverages, spirits and vinegar; except for:
            
            
                Manufacture:
               
                           —
                        
                        
                           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 and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009
            
            
                Manufacture:
               
                           —
                        
                        
                           from materials of any heading, except that of the product,
                        
                     
                           —
                        
                        
                           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 alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
            
            
                Manufacture:
               
                           —
                        
                        
                           from materials of any heading, except heading 2207 or 2208, and
                        
                     
                           —
                        
                        
                           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 alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
            
            
                Manufacture:
               
                           —
                        
                        
                           from materials of any heading, except heading 2207 or 2208, and
                        
                     
                           —
                        
                        
                           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
                        
                     
            
                
            
         
               ex Chapter 23
            
            
               Residues and waste from the food industries; prepared animal fodder; except for:
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               ex 2301
            
            
               Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption
            
            
               Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained
            
            
                
            
         
               ex 2303
            
            
               Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight
            
            
               Manufacture in which all the maize used is wholly obtained
            
            
                
            
         
               ex 2306
            
            
               Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil
            
            
               Manufacture in which all the olives used are wholly obtained
            
            
                
            
         
               2309
            
            
               Preparations of a kind used in animal feeding
            
            
                Manufacture in which:
               
                           —
                        
                        
                           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 tobacco substitutes; except for:
            
            
               Manufacture in which all the materials of Chapter 24 used are wholly obtained
            
            
                
            
         
               2402
            
            
               Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
            
            
               Manufacture in which at least 70 % by weight of the unmanufactured 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; plastering materials, lime and cement; except for:
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               ex 2504
            
            
               Natural crystalline graphite, with enriched carbon content, purified and ground
            
            
               Enriching of the carbon content, purifying and grinding of crude crystalline graphite
            
            
                
            
         
               ex 2515
            
            
               Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
            
            
               Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm
            
            
                
            
         
               ex 2516
            
            
               Granite, porphyry, basalt, sandstone and other monumental or building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
            
            
               Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm
            
            
                
            
         
               ex 2518
            
            
               Calcined dolomite
            
            
               Calcination of dolomite not calcined
            
            
                
            
         
               ex 2519
            
            
               Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia
            
            
               Manufacture from materials of any heading, except that of the product. However, natural magnesium carbonate (magnesite) may be used
            
            
                
            
         
               ex 2520
            
            
               Plasters specially prepared for dentistry
            
            
               Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
            
            
                
            
         
               ex 2524
            
            
               Natural asbestos fibres
            
            
               Manufacture from asbestos concentrate
            
            
                
            
         
               ex 2525
            
            
               Mica powder
            
            
               Grinding of mica or mica waste
            
            
                
            
         
               ex 2530
            
            
               Earth colours, calcined or powdered
            
            
               Calcination or grinding of earth colours
            
            
                
            
         
               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 products of their distillation; bituminous substances; mineral waxes; except for:
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               ex 2707
            
            
               Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels
            
            
                Operations of refining and/or one or more specific process(es) (1)
               
               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 2709
            
            
               Crude oils obtained from bituminous minerals
            
            
               Destructive distillation of bituminous materials
            
            
                
            
         
               2710
            
            
               Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations; waste oils
            
            
                Operations of refining and/or one or more specific process(es) (2)
               
               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
            
            
                
            
         
               2711
            
            
               Petroleum gases and other gaseous hydrocarbons
            
            
                Operations of refining and/or one or more specific process(es) (2)
               
               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, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured
            
            
                Operations of refining and/or one or more specific process(es) (2)
               
               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
            
            
                
            
         
               2713
            
            
               Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials
            
            
                Operations of refining and/or one or more specific process(es) (1)
               
               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; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
            
            
                Operations of refining and/or one or more specific process(es) (1)
               
               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
            
            
                
            
         
               2715
            
            
               Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
            
            
                Operations of refining and/or one or more specific process(es) (1)
               
               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 Chapter 28
            
            
               Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for:
            
            
               Manufacture from materials of any 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
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % 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 tetraborate pentahydrate
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               ex Chapter 29
            
            
               Organic chemicals; except for:
            
            
               Manufacture from materials of any 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
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               ex 2901
            
            
               Acyclic hydrocarbons for use as power or heating fuels
            
            
                Operations of refining and/or one or more specific process(es) (1)
               
               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 2902
            
            
               Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels
            
            
                Operations of refining and/or one or more specific process(es) (1)
               
               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 this heading and of ethanol
            
            
               Manufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               2915
            
            
               Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
            
            
               Manufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used shall not exceed 20 % of the ex-works price of the product
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               ex 2932
            
            
               – Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
            
            
               Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the product
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               – Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives
            
            
               Manufacture from materials of any heading
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               2933
            
            
               Heterocyclic compounds with nitrogen hetero-atom(s) only
            
            
               Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20 % of the ex-works price of the product
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               2934
            
            
               Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds
            
            
               Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               ex 2939
            
            
               Concentrates of poppy straw containing not less than 50 % by weight of alkaloids
            
            
               Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
            
            
                
            
         
               ex Chapter 30
            
            
               Pharmaceutical products; except for:
            
            
               Manufacture from materials of any 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 more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale
            
            
               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
            
            
                
            
         
               – 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 therapeutic or prophylactic uses
            
            
               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
            
            
                
            
         
               – – Blood fractions other than antisera, haemoglobin, blood globulins and serum globulins
            
            
               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
            
            
                
            
         
               – – Haemoglobin, blood globulins and serum globulins
            
            
               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
            
            
                
            
         
               – – 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 heading 2941
            
            
               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
            
            
                
            
         
               – 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 specified in note 4(k) to this Chapter
            
            
               The origin of the product in its original classification shall be retained
            
            
                
            
         
               ex Chapter 31
            
            
               Fertilisers; except for:
            
            
               Manufacture from materials of any 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
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               ex 3105
            
            
               Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorous and potassium; other fertilisers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:
               
                           —
                        
                        
                           sodium nitrate
                        
                     
                           —
                        
                        
                           calcium cyanamide
                        
                     
                           —
                        
                        
                           potassium sulphate
                        
                     
                           —
                        
                        
                           magnesium potassium sulphate
                        
                     
            
                Manufacture:
               
                           —
                        
                        
                           from materials of any 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, and
                        
                     
                           —
                        
                        
                           in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               ex Chapter 32
            
            
               Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for:
            
            
               Manufacture from materials of any 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
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               ex 3201
            
            
               Tannins and their salts, ethers, esters and other derivatives
            
            
               Manufacture from tanning extracts of vegetable origin
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               3205
            
            
               Colour lakes; preparations as specified in note 3 tor this Chapter based on colour lakes (3)
               
            
            
               Manufacture from materials of any heading, except headings 3203, 3204 and 3205. However, materials of heading 3205 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               ex Chapter 33
            
            
               Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:
            
            
               Manufacture from materials of any 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
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               3301
            
            
               Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils
            
            
               Manufacture from materials of any heading, including materials of a different ‘group’ (4) in this heading. However, materials of the same group as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               ex Chapter 34
            
            
               Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster; except for:
            
            
               Manufacture from materials of any 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
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               ex 3403
            
            
               Lubricating preparations containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
            
            
               Operations of refining and/or one or more specific process(es) (1)
               
               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
            
            
                
            
         
               3404
            
            
               Artificial waxes and prepared waxes:
            
            
                
            
            
                
            
         
               – With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax
            
            
               Manufacture from materials of any 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 50 % of the ex-works price of the product
            
            
                
            
         
               – Other
            
            
                Manufacture from materials of any heading, except:
               
                           —
                        
                        
                           hydrogenated oils having the character of waxes of heading 1516,
                        
                     
                           —
                        
                        
                           fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823, and
                        
                     
                           —
                        
                        
                           materials of heading 3404
                        
                     However, these materials may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               ex Chapter 35
            
            
               Albuminoidal substances; modified starches; glues; enzymes; except for:
            
            
               Manufacture from materials of any 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
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % 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 heading, including other materials of heading 3505
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               – Other
            
            
               Manufacture from materials of any heading, except those of heading 1108
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               ex 3507
            
            
               Prepared enzymes not elsewhere specified or included
            
            
               Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
            
            
                
            
         
               Chapter 36
            
            
               Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
            
            
               Manufacture from materials of any 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
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               ex Chapter 37
            
            
               Photographic or cinematographic goods; except for:
            
            
               Manufacture from materials of any 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
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % 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 photography, in packs
            
            
               Manufacture from materials of any heading, except those of headings 3701 and 3702. However, materials of heading 3702 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               – Other
            
            
               Manufacture from materials of any heading, except those of headings 3701 and 3702. However, materials of headings 3701 and 3702 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               3702
            
            
               Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
            
            
               Manufacture from materials of any heading, except those of headings 3701 and 3702
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               3704
            
            
               Photographic plates, film paper, paperboard and textiles, exposed but not developed
            
            
               Manufacture from materials of any heading, except those of headings 3701 to 3704
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               ex Chapter 38
            
            
               Miscellaneous chemical products; except for:
            
            
               Manufacture from materials of any 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
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               ex 3801
            
            
               – Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes
            
            
               Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
            
            
                
            
         
               – Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils
            
            
               Manufacture in which the value of all the materials of heading 3403 used does not exceed 20 % of the ex-works price of the product
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of 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, purified
            
            
               Purification by distillation or refining of raw spirits of sulphate turpentine
            
            
               Manufacture in which the value of all the materials used does not 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
            
         
               3808
            
            
               Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants 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)
            
            
               Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
            
            
                
            
         
               3809
            
            
               Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included
            
            
               Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
            
            
                
            
         
               3810
            
            
               Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; 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
            
            
               Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
            
            
                
            
         
               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 lubricating oil, containing petroleum oils or oils obtained from bituminous minerals
            
            
               Manufacture in which the value of all the materials of heading 3811 used does not exceed 50 % 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
            
            
                
            
         
               3812
            
            
               Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidizing preparations and other compound stabilisers for rubber or plastics
            
            
               Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
            
            
                
            
         
               3813
            
            
               Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
            
            
               Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
            
            
                
            
         
               3814
            
            
               Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
            
            
               Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
            
            
                
            
         
               3818
            
            
               Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics
            
            
               Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
            
            
                
            
         
               3819
            
            
               Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
            
            
               Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
            
            
                
            
         
               3820
            
            
               Anti-freezing preparations and prepared de-icing fluids
            
            
               Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
            
            
                
            
         
               3822
            
            
               Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials
            
            
               Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
            
            
                
            
         
               3823
            
            
               Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:
            
            
                
            
            
                
            
         
               – Industrial monocarboxylic fatty acids, acid oils from refining
            
            
               Manufacture from materials of any 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:
               – – Prepared binders for foundry moulds or cores based on natural resinous products
               – – Naphthenic acids, their water-insoluble salts and their esters
            
            
               Manufacture from materials of any 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
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               – – Sorbitol other than that of heading 2905
               – – Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts
               – – Ion exchangers
            
            
                
            
            
                
            
         
               – – Getters for vacuum tubes
               – – Alkaline iron oxide for the purification of gas
               – – 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 products in which a single monomer contributes more than 99 % by weight to the total polymer content
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 50 % of the ex-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 (5)
                           
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
            
         
               – Other
            
            
               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)
               
            
            
               Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
            
         
               ex 3907
            
            
               – Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)
            
            
               Manufacture from materials of any 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 50 % of the ex-works price of the product (5)
               
            
            
                
            
         
               – 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 derivatives, not elsewhere specified or included, in primary forms
            
            
               Manufacture in which 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
            
            
                
            
         
               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 than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked
            
            
               Manufacture in which the value of all the materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product
            
            
               Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
            
         
               – Other:
            
            
                
            
            
                
            
         
               – – Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 50 % of the ex-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 (5)
                           
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
            
         
               – – Other
            
            
               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)
               
            
            
               Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
            
         
               ex 3916 and ex 3917
            
            
               Profile shapes and tubes
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 50 % of the ex-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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
            
         
               ex 3920
            
            
               – Ionomer sheet or film
            
            
               Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium
            
            
               Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
            
         
               – Sheets of regenerated cellulose, polyamides or polyethylene
            
            
               Manufacture in which 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 3921
            
            
               Foils of plastic, metallised
            
            
               Manufacture from highly transparent polyester-foils with a thickness of less than 23 micron (6)
               
            
            
               Manufacture in which the value of all the materials used does not 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 products
            
            
                
            
         
               ex Chapter 40
            
            
               Rubber and articles thereof; except for:
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               ex 4001
            
            
               Laminated slabs of crepe rubber for shoes
            
            
               Lamination of sheets of natural rubber
            
            
                
            
         
               4005
            
            
               Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
            
            
               Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product
            
            
                
            
         
               4012
            
            
               Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber:
            
            
                
            
            
                
            
         
               – Retreaded pneumatic, solid or cushion tyres, of rubber
            
            
               Retreading of used tyres
            
            
                
            
         
               – 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 furskins) and leather; except for:
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               ex 4102
            
            
               Raw skins of sheep or lambs, without wool on
            
            
               Removal of wool from sheep or lamb skins, with wool on
            
            
                
            
         
               4104 to 4106
            
            
               Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared
            
            
               Retanning of tanned leather
               or
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               4107, 4112 and 4113
            
            
               Leather further prepared after tanning or crusting, including parchment-dressed leather, without wool or hair on, whether or not split, other than leather of heading 4114
            
            
               Manufacture from materials of any heading, except headings 4104 to 4113
            
            
                
            
         
               ex 4114
            
            
               Patent leather and patent laminated leather; metallised leather
            
            
               Manufacture from materials of headings 4104 to 4106, 4107, 4112 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 harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               ex Chapter 43
            
            
               Furskins and artificial fur; manufactures thereof; except for:
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               ex 4302
            
            
               Tanned or dressed furskins, assembled:
            
            
                
            
            
                
            
         
               – Plates, crosses and similar forms
            
            
               Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins
            
            
                
            
         
               – Other
            
            
               Manufacture from non-assembled, tanned or dressed furskins
            
            
                
            
         
               4303
            
            
               Articles of apparel, clothing accessories and other articles of furskin
            
            
               Manufacture from non-assembled tanned or dressed furskins of heading 4302
            
            
                
            
         
               ex Chapter 44
            
            
               Wood and articles of wood; wood charcoal; except for:
            
            
               Manufacture from materials of any 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
            
            
                
            
         
               ex 4407
            
            
               Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointed
            
            
               Planing, sanding or end-jointing
            
            
                
            
         
               ex 4408
            
            
               Sheets for veneering (including those obtained by slicing 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
            
            
               Splicing, planing, sanding or end-jointing
            
            
                
            
         
               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 ex 4413
            
            
               Beadings and mouldings, including moulded skirting and other moulded boards
            
            
               Beading or moulding
            
            
                
            
         
               ex 4415
            
            
               Packing cases, boxes, crates, drums and similar packings, of wood
            
            
               Manufacture from boards not cut to size
            
            
                
            
         
               ex 4416
            
            
               Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood
            
            
               Manufacture from riven staves, not further worked than sawn on the two principal surfaces
            
            
                
            
         
               ex 4418
            
            
               – Builders’ joinery and carpentry of wood
            
            
               Manufacture from materials of any 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 pins for footwear
            
            
               Manufacture from wood of any heading, except drawn wood of heading 4409
            
            
                
            
         
               ex Chapter 45
            
            
               Cork and articles of cork; except for:
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               4503
            
            
               Articles of natural cork
            
            
               Manufacture from cork of heading 4501
            
            
                
            
         
               Chapter 46
            
            
               Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               Chapter 47
            
            
               Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               ex Chapter 48
            
            
               Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               ex 4811
            
            
               Paper and paperboard, ruled, lined or squared only
            
            
               Manufacture from paper-making materials of Chapter 47
            
            
                
            
         
               4816
            
            
               Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes
            
            
               Manufacture from paper-making materials of Chapter 47
            
            
                
            
         
               4817
            
            
               Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
            
            
                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
                        
                     
            
                
            
         
               ex 4818
            
            
               Toilet paper
            
            
               Manufacture from paper-making materials of Chapter 47
            
            
                
            
         
               ex 4819
            
            
               Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres
            
            
                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
                        
                     
            
                
            
         
               ex 4820
            
            
               Letter pads
            
            
               Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
            
            
                
            
         
               ex 4823
            
            
               Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut tor size or shape
            
            
               Manufacture from paper-making materials of Chapter 47
            
            
                
            
         
               ex Chapter 49
            
            
               Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               4909
            
            
               Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
            
            
               Manufacture from materials of any heading, except those of headings 4909 and 4911
            
            
                
            
         
               4910
            
            
               Calendars of any kind, printed, including calendar blocks:
            
            
                
            
            
                
            
         
               – Calendars of the ‘perpetual’ type or with replaceable blocks mounted on bases other than paper or paperboard
            
            
                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
                        
                     
            
                
            
         
               – 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 unsuitable for reeling, yarn waste and garnetted stock), carded or combed
            
            
               Carding or combing of silk waste
            
            
                
            
         
               5004 to ex 5006
            
            
               Silk yarn and yarn spun from silk waste
            
            
                Manufacture from (7):
               
                           —
                        
                        
                           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 (7)
               
            
            
                
            
         
               – Other
            
            
                Manufacture from (7):
               
                           —
                        
                        
                           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; horsehair yarn and woven fabric; except for:
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               5106 to 5110
            
            
               Yarn of wool, of fine or coarse animal hair or of horsehair
            
            
                Manufacture from (7):
               
                           —
                        
                        
                           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 (7)
               
            
            
                
            
         
               – Other
            
            
                Manufacture from (7):
               
                           —
                        
                        
                           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 (7):
               
                           —
                        
                        
                           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 (7)
               
            
            
                
            
         
               – Other
            
            
                Manufacture from (7):
               
                           —
                        
                        
                           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; paper yarn and woven fabrics of paper yarn; except for:
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               5306 to 5308
            
            
               Yarn of other vegetable textile fibres; paper yarn
            
            
                Manufacture from (7):
               
                           —
                        
                        
                           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 (7)
               
            
            
                
            
         
               – Other
            
            
                Manufacture from (7):
               
                           —
                        
                        
                           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 of man-made filaments
            
            
                Manufacture from (7):
               
                           —
                        
                        
                           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 (7)
               
            
            
                
            
         
               – Other
            
            
                Manufacture from (7):
               
                           —
                        
                        
                           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-made staple fibres
            
            
                Manufacture from (7):
               
                           —
                        
                        
                           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 (7)
               
            
            
                
            
         
               – Other
            
            
                Manufacture from (7):
               
                           —
                        
                        
                           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; special yarns; twine, cordage, ropes and cables and articles thereof; except for:
            
            
                Manufacture from (7):
               
                           —
                        
                        
                           coir yarn,
                        
                     
                           —
                        
                        
                           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 (7):
               
                           —
                        
                        
                           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
            
            
                
            
         
               – Other
            
            
                Manufacture from (7):
               
                           —
                        
                        
                           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 covered
            
            
               Manufacture from rubber thread or cord, not textile covered
            
            
                
            
         
               – Other
            
            
                Manufacture from (7):
               
                           —
                        
                        
                           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 gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal
            
            
                Manufacture from (7):
               
                           —
                        
                        
                           natural fibres,
                        
                     
                           —
                        
                        
                           man-made staple fibres, not carded or combed or otherwise processed for spinning,
                        
                     
                           —
                        
                        
                           chemical materials or textile pulp, or
                        
                     
                           —
                        
                        
                           paper-making materials
                        
                     
            
                
            
         
               5606
            
            
               Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn
            
            
                Manufacture from (7):
               
                           —
                        
                        
                           natural fibres,
                        
                     
                           —
                        
                        
                           man-made staple fibres, not carded or combed or otherwise processed for spinning,
                        
                     
                           —
                        
                        
                           chemical materials or textile pulp, or
                        
                     
                           —
                        
                        
                           paper-making materials
                        
                     
            
                
            
         
               Chapter 57
            
            
               Carpets and other textile floor coverings:
            
            
                
            
            
                
            
         
               – Of needleloom felt
            
            
                Manufacture from (7):
               
                           —
                        
                        
                           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 (7):
               
                           —
                        
                        
                           natural fibres, not carded or combed or otherwise processed for spinning, or
                        
                     
                           —
                        
                        
                           chemical materials or textile pulp
                        
                     
            
                
            
         
               – Other
            
            
                Manufacture from (7):
               
                           —
                        
                        
                           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 (7)
               
            
            
                
            
         
               – Other
            
            
                Manufacture from (7):
               
                           —
                        
                        
                           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 types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               5810
            
            
               Embroidery in the piece, in strips or in motifs
            
            
                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
                        
                     
            
                
            
         
               5901
            
            
               Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
            
            
               Manufacture from yarn
            
            
                
            
         
               5902
            
            
               Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:
            
            
                
            
            
                
            
         
               – Containing not more than 90 % by weight of textile materials
            
            
               Manufacture from yarn
            
            
                
            
         
               – Other
            
            
               Manufacture from chemical materials or textile pulp
            
            
                
            
         
               5903
            
            
               Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902
            
            
               Manufacture from yarn
               or
               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 not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
            
            
               Manufacture from yarn (7)
               
            
            
                
            
         
               5905
            
            
               Textile wall coverings:
            
            
                
            
            
                
            
         
               – Impregnated, coated, covered or laminated with rubber, plastics or other materials
            
            
               Manufacture from yarn
            
            
                
            
         
               – Other
            
            
                Manufacture from (7):
               
                           —
                        
                        
                           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 (7):
               
                           —
                        
                        
                           natural fibres,
                        
                     
                           —
                        
                        
                           man-made staple fibres, not carded or combed or otherwise processed for spinning, or
                        
                     
                           —
                        
                        
                           chemical materials or textile pulp
                        
                     
            
                
            
         
               – Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials
            
            
               Manufacture from chemical materials
            
            
                
            
         
               – Other
            
            
               Manufacture from yarn
            
            
                
            
         
               5907
            
            
               Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
            
            
               Manufacture from yarn
               or
            
            
                
            
         
               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
            
            
                
            
         
               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, impregnated
            
            
               Manufacture from tubular knitted 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 than of felt of heading 5911
            
            
               Manufacture from yarn or waste fabrics or rags of heading 6310
            
            
                
            
         
               – Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911
            
            
                Manufacture from (7):
               – coir yarn,
               – the following materials:
               – – yarn of polytetrafluoroethylene (8),
               – – 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 (8),
               – – yarn of synthetic textile fibres of poly(p-phenylene terephthalamide),
            
            
                
            
         
                – – glass fibre yarn, coated with phenol resin and gimped with acrylic yarn (8),
               – – 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 (7):
               
                           —
                        
                        
                           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 (7):
               
                           —
                        
                        
                           natural fibres,
                        
                     
                           —
                        
                        
                           man-made staple fibres, not carded or combed or otherwise processed for spinning, or
                        
                     
                           —
                        
                        
                           chemical materials or textile pulp
                        
                     
            
                
            
         
               Chapter 61
            
            
               Articles of apparel and clothing accessories, knitted or crocheted:
            
            
                
            
            
                
            
         
               – Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
            
            
               Manufacture from yarn (7)
                   (9)
               
            
            
                
            
         
               – Other
            
            
                Manufacture from (7):
               
                           —
                        
                        
                           natural fibres,
                        
                     
                           —
                        
                        
                           man-made staple fibres, not carded or combed or otherwise processed for spinning, or
                        
                     
                           —
                        
                        
                           chemical materials or textile pulp
                        
                     
            
                
            
         
               ex Chapter 62
            
            
               Articles of apparel and clothing accessories, not knitted or crocheted; except for:
            
            
               Manufacture from yarn (7)
                   (9)
               
            
            
                
            
         
               ex 6202, ex 6204, ex 6206, ex 6209 and ex 6211
            
            
               Women's, girls' and babies' clothing and clothing accessories for babies, embroidered
            
            
                Manufacture from yarn (9)
               
               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 (9)
               
            
            
                
            
         
               ex 6210 and ex 6216
            
            
               Fire-resistant equipment of fabric covered with foil of aluminised polyester
            
            
                Manufacture from yarn (9)
               
               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 (9)
               
            
            
                
            
         
               6213 and 6214
            
            
               Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:
            
            
                
            
            
                
            
         
               – Embroidered
            
            
                Manufacture from unbleached single yarn (7)
                   (9)
               
               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 (9)
               
            
            
                
            
         
               – Other
            
            
               Manufacture from unbleached single yarn (7)
                   (9)
               
               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 (9)
               
               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 (9)
               
            
            
                
            
         
               – Fire-resistant equipment of fabric covered with foil of aluminised polyester
            
            
               Manufacture from yarn (9)
               
               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 (9)
               
            
            
                
            
         
               – Interlinings for collars and cuffs, cut out
            
            
                Manufacture:
               
                           —
                        
                        
                           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 (9)
               
            
            
                
            
         
               ex Chapter 63
            
            
               Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               6301 to 6304
            
            
               Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:
            
            
                
            
            
                
            
         
               – Of felt, of nonwovens
            
            
                Manufacture from (7):
               
                           —
                        
                        
                           natural fibres, or
                        
                     
                           —
                        
                        
                           chemical materials or textile pulp
                        
                     
            
                
            
         
               – Other:
            
            
                
            
            
                
            
         
               – – Embroidered
            
            
               Manufacture from unbleached single yarn (9)
                   (10)
               
               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 (9)
                   (10)
               
            
            
                
            
         
               6305
            
            
               Sacks and bags, of a kind used for the packing of goods
            
            
                Manufacture from (7):
               
                           —
                        
                        
                           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 (7)
                   (9):
               
                           —
                        
                        
                           natural fibres, or
                        
                     
                           —
                        
                        
                           chemical materials or textile pulp
                        
                     
            
                
            
         
               – Other
            
            
               Manufacture from unbleached single yarn (7)
                   (9)
               
            
            
                
            
         
               6307
            
            
               Other made-up articles, including dress patterns
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               6308
            
            
               Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale
            
            
               Each item in the set must satisfy the rule which would apply to it if it 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
            
            
                
            
         
               ex Chapter 64
            
            
               Footwear, gaiters and the like; parts of such articles; except for:
            
            
               Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
            
            
                
            
         
               6406
            
            
               Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               ex Chapter 65
            
            
               Headgear and parts thereof; except for:
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               6503
            
            
               Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 6501, whether or not lined or trimmed
            
            
               Manufacture from yarn or textile fibres (9)
               
            
            
                
            
         
               6505
            
            
               Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed
            
            
               Manufacture from yarn or textile fibres (9)
               
            
            
                
            
         
               ex Chapter 66
            
            
               Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for:
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               6601
            
            
               Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)
            
            
               Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
            
            
                
            
         
               Chapter 67
            
            
               Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               ex Chapter 68
            
            
               Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               ex 6803
            
            
               Articles of slate or of agglomerated slate
            
            
               Manufacture from worked slate
            
            
                
            
         
               ex 6812
            
            
               Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate
            
            
               Manufacture from materials of any heading
            
            
                
            
         
               ex 6814
            
            
               Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials
            
            
               Manufacture from worked mica (including agglomerated or reconstituted mica)
            
            
                
            
         
               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 and ex 7005
            
            
               Glass with a non-reflecting layer
            
            
               Manufacture from materials of 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 with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards (11)
               
            
            
               Manufacture from non-coated glass-plate substrate of heading 7006
            
            
                
            
         
               – Other
            
            
               Manufacture from materials of heading 7001
            
            
                
            
         
               7007
            
            
               Safety glass, consisting of toughened (tempered) or laminated glass
            
            
               Manufacture from materials of heading 7001
            
            
                
            
         
               7008
            
            
               Multiple-walled insulating units of glass
            
            
               Manufacture from materials of heading 7001
            
            
                
            
         
               7009
            
            
               Glass mirrors, whether or not framed, including rear-view mirrors
            
            
               Manufacture from materials of heading 7001
            
            
                
            
         
               7010
            
            
               Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass
            
            
               Manufacture from materials of any heading, except that of the product
               or
               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 table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)
            
            
               Manufacture from materials of any heading, except that of the product
               or
               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 fibres
            
            
                Manufacture from:
               
                           —
                        
                        
                           uncoloured slivers, rovings, yarn or chopped strands, or
                        
                     
                           —
                        
                        
                           glass wool
                        
                     
            
                
            
         
               ex Chapter 71
            
            
               Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               ex 7101
            
            
               Natural or cultured pearls, graded and temporarily strung for convenience of transport
            
            
               Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
            
            
                
            
         
               ex 7102, ex 7103 and ex 7104
            
            
               Worked precious or semi-precious stones (natural, synthetic or reconstructed)
            
            
               Manufacture from unworked precious or semi-precious stones
            
            
                
            
         
               7106, 7108 and 7110
            
            
               Precious metals:
            
            
                
            
            
                
            
         
               – 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 powder form
            
            
               Manufacture from unwrought precious metals
            
            
                
            
         
               ex 7107, ex 7109 and ex 7111
            
            
               Metals clad with precious metals, semi-manufactured
            
            
               Manufacture from metals clad with precious metals, unwrought
            
            
                
            
         
               7116
            
            
               Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
            
            
               Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price 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 non-alloy steel
            
            
               Manufacture from materials of heading 7201, 7202, 7203, 7204 or 7205
            
            
                
            
         
               7208 to 7216
            
            
               Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel
            
            
               Manufacture from ingots or other primary forms of heading 7206
            
            
                
            
         
               7217
            
            
               Wire of iron or non-alloy steel
            
            
               Manufacture from semi-finished materials of heading 7207
            
            
                
            
         
               ex 7218, 7219 to 7222
            
            
               Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of stainless steel
            
            
               Manufacture from ingots or other primary forms of heading 7218
            
            
                
            
         
               7223
            
            
               Wire of stainless steel
            
            
               Manufacture from semi-finished materials of heading 7218
            
            
                
            
         
               ex 7224, 7225 to 7228
            
            
               Semi-finished products, flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel
            
            
               Manufacture from ingots or other primary forms of heading 7206, 7218 or 7224
            
            
                
            
         
               7229
            
            
               Wire of other alloy steel
            
            
               Manufacture from semi-finished materials of heading 7224
            
            
                
            
         
               ex Chapter 73
            
            
               Articles of iron or steel; except for:
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               ex 7301
            
            
               Sheet piling
            
            
               Manufacture from materials of heading 7206
            
            
                
            
         
               7302
            
            
               Railway or tramway track construction material of iron or steel, the following: rails, check rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails
            
            
               Manufacture from materials of heading 7206
            
            
                
            
         
               7304, 7305 and 7306
            
            
               Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel
            
            
               Manufacture from materials of heading 7206, 7207, 7218 or 7224
            
            
                
            
         
               ex 7307
            
            
               Tube or pipe fittings of stainless steel (ISO code X5CrNiMo 1712), consisting of several parts
            
            
               Turning, drilling, reaming, threading, deburring and 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 prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, 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
            
            
               Manufacture from materials of any heading, except that of the product. However, welded angles, shapes and sections of heading 7301 may not be used
            
            
                
            
         
               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
            
            
                
            
         
               ex Chapter 74
            
            
               Copper and articles thereof; except for:
            
            
                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
                        
                     
            
                
            
         
               7401
            
            
               Copper mattes; cement copper (precipitated copper)
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               7402
            
            
               Unrefined copper; copper anodes for electrolytic refining
            
            
               Manufacture from materials of any 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 copper containing other elements
            
            
               Manufacture from refined copper, unwrought, or waste and scrap of 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; except for:
            
            
                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
                        
                     
            
                
            
         
               7501 to 7503
            
            
               Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               ex Chapter 76
            
            
               Aluminium and articles thereof; except for:
            
            
                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
                        
                     
            
                
            
         
               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 gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium
            
            
                Manufacture:
               
                           —
                        
                        
                           from materials of any heading, except that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing 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 for:
            
            
                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
                        
                     
            
                
            
         
               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
            
            
                
            
         
               ex Chapter 79
            
            
               Zinc and articles thereof; except for:
            
            
                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
                        
                     
            
                
            
         
               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 for:
            
            
                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
                        
                     
            
                
            
         
               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 articles of tin
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               Chapter 81
            
            
               Other base metals; cermets; articles thereof:
            
            
                
            
            
                
            
         
               – Other base metals, wrought; articles thereof
            
            
               Manufacture in which the value of 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, spoons and forks, of base metal; parts thereof of base metal; except for:
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               8206
            
            
               Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale
            
            
               Manufacture from materials of any heading, except those of 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
            
            
                
            
         
               8207
            
            
               Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools
            
            
                Manufacture:
               
                           —
                        
                        
                           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
                        
                     
            
                
            
         
               8208
            
            
               Knives and cutting blades, for machines or for mechanical appliances
            
            
                Manufacture:
               
                           —
                        
                        
                           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, serrated or not (including pruning knives), other than knives of heading 8208
            
            
               Manufacture from materials of any heading, except that of the product. However, knife blades and handles of base metal may be used
            
            
                
            
         
               8214
            
            
               Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)
            
            
               Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used
            
            
                
            
         
               8215
            
            
               Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
            
            
               Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used
            
            
                
            
         
               ex Chapter 83
            
            
               Miscellaneous articles of base metal; except for:
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               ex 8302
            
            
               Other mountings, fittings and similar articles suitable for buildings, and automatic door closers
            
            
               Manufacture from materials of any heading, except that of the product. However, other materials of 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, of base metal
            
            
               Manufacture from materials of any 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
            
            
                
            
         
               ex Chapter 84
            
            
               Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for:
            
            
                Manufacture:
               
                           —
                        
                        
                           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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               ex 8401
            
            
               Nuclear fuel elements
            
            
               Manufacture from materials of any heading, except that of the product (12)
               
            
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               8402
            
            
               Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers
            
            
                Manufacture:
               
                           —
                        
                        
                           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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
            
         
               8403 and ex 8404
            
            
               Central heating boilers other than those of heading 8402 and auxiliary plant for central heating boilers
            
            
               Manufacture from materials of any heading, except those of headings 8403 and 8404
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               8406
            
            
               Steam turbines and other vapour turbines
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               8407
            
            
               Spark-ignition reciprocating or rotary internal combustion piston engines
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               8408
            
            
               Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               8409
            
            
               Parts suitable for use solely or principally with the engines of heading 8407 or 8408
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               8411
            
            
               Turbo-jets, turbo-propellers and other gas turbines
            
            
                Manufacture:
               
                           —
                        
                        
                           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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
            
         
               8412
            
            
               Other engines and motors
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               ex 8413
            
            
               Rotary positive displacement pumps
            
            
                Manufacture:
               
                           —
                        
                        
                           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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
            
         
               ex 8414
            
            
               Industrial fans, blowers and the like
            
            
                Manufacture:
               
                           —
                        
                        
                           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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
            
         
               8415
            
            
               Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               8418
            
            
               Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415
            
            
                Manufacture:
               
                           —
                        
                        
                           from materials of any heading, except that of 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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
            
         
               ex 8419
            
            
               Machines for wood, paper pulp, paper and paperboard industries
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               8420
            
            
               Calendering or other rolling machines, other than for metals or glass, and cylinders therefore
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               8423
            
            
               Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds
            
            
                Manufacture:
               
                           —
                        
                        
                           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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
            
         
               8425 to 8428
            
            
               Lifting, handling, loading or unloading machinery
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % 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:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               8430
            
            
               Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               ex 8431
            
            
               Parts suitable for use solely or principally with road rollers
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               8439
            
            
               Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               8441
            
            
               Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               8444 to 8447
            
            
               Machines of these headings for use in the textile industry
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               ex 8448
            
            
               Auxiliary machinery for use with machines of headings 8444 and 8445
            
            
               Manufacture in which the value of all the materials used does not 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:
            
            
                
            
            
                
            
         
               – Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used 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 their parts and accessories of headings 8456 to 8466
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               8469 to 8472
            
            
               Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               8480
            
            
               Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics
            
            
               Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
            
            
                
            
         
               8482
            
            
               Ball or roller bearings
            
            
                Manufacture:
               
                           —
                        
                        
                           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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
            
         
               8484
            
            
               Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               8485
            
            
               Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               ex Chapter 85
            
            
               Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:
            
            
                Manufacture:
               
                           —
                        
                        
                           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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               8501
            
            
               Electric motors and generators (excluding generating sets)
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               8502
            
            
               Electric generating sets and rotary converters
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               ex 8504
            
            
               Power supply units for automatic data-processing machines
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               ex 8518
            
            
               Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
            
         
               8519
            
            
               Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               8520
            
            
               Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               8521
            
            
               Video recording or reproducing apparatus, whether or not incorporating a video tuner
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               8522
            
            
               Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               8523
            
            
               Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               8524
            
            
               Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37:
            
            
                
            
            
                
            
         
               – Matrices and masters for the production of records
            
            
               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:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                        
                     
                           —
                        
                        
                           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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               8525
            
            
               Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
            
         
               8526
            
            
               Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
            
         
               8527
            
            
               Reception apparatus for radio-telephony, radio-telegraphy or radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
            
         
               8528
            
            
               Reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
            
         
               8529
            
            
               Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528:
            
            
                
            
            
                
            
         
               – Suitable for use solely or principally with video recording or reproducing apparatus
            
            
               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:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
            
         
               8535 and 8536
            
            
               Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               8537
            
            
               Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               ex 8541
            
            
               Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips
            
            
                Manufacture:
               
                           —
                        
                        
                           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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
            
         
               8542
            
            
               Electronic integrated circuits and microassemblies:
            
            
                
            
            
                
            
         
               – Monolithic integrated circuits
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-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
            
            
               Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
            
         
               – Other
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
            
         
               8544
            
            
               Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               8545
            
            
               Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               8546
            
            
               Electrical insulators of any material
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               8547
            
            
               Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from 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
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               8548
            
            
               Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               ex Chapter 86
            
            
               Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds; except for:
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               8608
            
            
               Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing
            
            
                Manufacture:
               
                           —
                        
                        
                           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 productr
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               ex Chapter 87
            
            
               Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for:
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               8709
            
            
               Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles
            
            
                Manufacture:
               
                           —
                        
                        
                           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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               8710
            
            
               Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles
            
            
                Manufacture:
               
                           —
                        
                        
                           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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % 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:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 20 % of the ex-works price of the product
            
         
               – – Exceeding 50 cm3
               
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
            
         
               – Other
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex 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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               ex 8712
            
            
               Bicycles without ball bearings
            
            
               Manufacture from materials of any heading, except those of heading 8714
            
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               8715
            
            
               Baby carriages and parts thereof
            
            
                Manufacture:
               
                           —
                        
                        
                           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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               8716
            
            
               Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
            
            
                Manufacture:
               
                           —
                        
                        
                           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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               ex Chapter 88
            
            
               Aircraft, spacecraft, and parts thereof; except for:
            
            
               Manufacture from materials of any heading, except that of the product
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               ex 8804
            
            
               Rotochutes
            
            
               Manufacture from materials of any heading, including other materials of heading 8804
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               8805
            
            
               Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles
            
            
               Manufacture from materials of any heading, except that of the product
            
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               Chapter 89
            
            
               Ships, boats and floating structures
            
            
               Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               ex Chapter 90
            
            
               Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:
            
            
                Manufacture:
               
                           —
                        
                        
                           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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               9001
            
            
               Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               9002
            
            
               Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               9004
            
            
               Spectacles, goggles and the like, corrective, protective or other
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               ex 9005
            
            
               Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor
            
            
                Manufacture:
               
                           —
                        
                        
                           from materials of any heading, except that of 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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               ex 9006
            
            
               Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs
            
            
                Manufacture:
               
                           —
                        
                        
                           from materials of any heading, except that of 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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               9007
            
            
               Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
            
            
                Manufacture:
               
                           —
                        
                        
                           from materials of any heading, except that of 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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               9011
            
            
               Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection
            
            
                Manufacture:
               
                           —
                        
                        
                           from materials of any heading, except that of 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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               ex 9014
            
            
               Other navigational instruments and appliances
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               9015
            
            
               Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               9016
            
            
               Balances of a sensitivity of 5 cg or better, with or without weights
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               9017
            
            
               Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, 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
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               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 dental appliances or dentists' spittoons
            
            
               Manufacture from materials of any heading, including other materials of heading 9018
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               – Other
            
            
                Manufacture:
               
                           —
                        
                        
                           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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
            
         
               9019
            
            
               Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
            
            
                Manufacture:
               
                           —
                        
                        
                           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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
            
         
               9020
            
            
               Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
            
            
                Manufacture:
               
                           —
                        
                        
                           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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
            
         
               9024
            
            
               Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               9025
            
            
               Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               9026
            
            
               Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               9027
            
            
               Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, 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
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               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
            
            
                
            
         
               – Other
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               9029
            
            
               Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               9030
            
            
               Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               9031
            
            
               Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               9032
            
            
               Automatic regulating or controlling instruments and apparatus
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               9033
            
            
               Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               ex Chapter 91
            
            
               Clocks and watches and parts thereof; except for:
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               9105
            
            
               Other clocks
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               9109
            
            
               Clock movements, complete and assembled
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               9110
            
            
               Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
            
            
                Manufacture in which:
               
                           —
                        
                        
                           the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                        
                     
                           —
                        
                        
                           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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               9111
            
            
               Watch cases and parts thereof
            
            
                Manufacture:
               
                           —
                        
                        
                           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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
            
         
               9112
            
            
               Clock cases and cases of a similar type for other goods of this chapter, and parts thereof
            
            
                Manufacture:
               
                           —
                        
                        
                           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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 30 % 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 gold- or silver-plated, or of metal clad with precious metal
            
            
               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 the value of all the materials used does not exceed 50 % of the ex-works price of the products
            
            
                
            
         
               Chapter 92
            
            
               Musical instruments; parts and accessories of such articles
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
            
                
            
         
               Chapter 93
            
            
               Arms and ammunition; parts and accessories thereof
            
            
               Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
            
            
                
            
         
               ex Chapter 94
            
            
               Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for:
            
            
               Manufacture from materials of any heading, except that of the product
            
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               ex 9401 and ex 9403
            
            
               Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less
            
            
                Manufacture from materials of any heading, except that of the product
               or
               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
                        
                     
            
               Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
            
         
               9405
            
            
               Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included
            
            
               Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
            
            
                
            
         
               9406
            
            
               Prefabricated buildings
            
            
               Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
            
            
                
            
         
               ex Chapter 95
            
            
               Toys, games and sports requisites; parts and accessories thereof; except for:
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               9503
            
            
               Other toys; reduced-size (‘scale’) models and similar recreational models, working or not; puzzles of all kinds
            
            
                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
                        
                     
            
                
            
         
               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 articles; except for:
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
               ex 9601 and ex 9602
            
            
               Articles of animal, vegetable or mineral carving materials
            
            
               Manufacture from ‘worked’ carving materials of the same heading as the product
            
            
                
            
         
               ex 9603
            
            
               Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorized, paint pads and rollers, squeegees and mops
            
            
               Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
            
            
                
            
         
               9605
            
            
               Travel sets for personal toilet, sewing or shoe or clothes cleaning
            
            
               Each item in the set must satisfy the rule which would apply to it if it 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-fasteners and press-studs, button moulds and other parts of these articles; button blanks
            
            
                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
                        
                     
            
                
            
         
               9608
            
            
               Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609
            
            
               Manufacture from materials of any heading, except that of the product. However, nibs or nib-points of the same heading as the product may be used
            
            
                
            
         
               9612
            
            
               Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes
            
            
                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
                        
                     
            
                
            
         
               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 and antiques
            
            
               Manufacture from materials of any heading, except that of the product
            
            
                
            
         
      (1)  For the special conditions relating to ‘specific processes’, see Introductory notes 7.1 and 7.3.
   
      (2)  For the special conditions relating to ‘specific processes’, see Introductory note 7.2.
   
      (3)  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.
   
      (4)  A ‘group’ is regarded as any part of the heading separated from the rest by a semicolon.
   
      (5)  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.
   
      (6)  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 %.
   
      (7)  For special conditions relating to products made of a mixture of textile materials, see Introductory note 5.
   
      (8)  The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
   
      (9)  See Introductory note 6.
   
      (10)  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.
   
      (11)  SEMII — Semiconductor Equipment and Materials Institute Incorporated.
   
      (12)  This rule shall apply until 31.12.2005.
   ANNEX III
   Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1
   Printing instructions
   
               1.
            
            
               Each form shall measure 210 × 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 Member States of the Community and of Switzerland 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.
            
         
      
   
      
   
      
   
      
   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.
   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.
   Spanish version
   El exportador de los productos incluidos en el presente documento [autorización aduanera no … (1)] declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial … (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 nichts anderes angegeben, präferenzbegünstigte … (2) Ursprungswaren sind.
   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).
   French version
   L'exportateur des produits couverts par le présent document [autorisation douanière no … (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).
   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).
   Portuguese version
   O abaixo assinado, exportador dos produtos cobertos pelo presente documento [autorização aduaneira n.o … (1)], declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial … (2).
   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).
   … (3)
   
   (Place and date)
   … (4)
   
   (Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script)
   
      (1)  When the invoice declaration is made out by an approval exporter, the authorisation 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.
   ANNEX V
   List of products originating in Turkey to which the provisions of Articles 3 and 4 do not apply, listed in the order of HS Chapters and headings
   
               
                  Chapter 1
               
            
            
                
            
         
               
                  Chapter 2
               
            
            
                
            
         
               
                  Chapter 3
               
            
            
                
            
         
               0401 and 0402
            
            
                
            
         
               ex 0403
            
            
               Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter
            
         
               0404 to 0410
            
            
                
            
         
               0504
            
            
                
            
         
               0511
            
            
                
            
         
               
                  Chapter 6
               
            
            
                
            
         
               0701 to 0709
            
            
                
            
         
               ex 0710
            
            
               Vegetables except sweet corn of heading 0704 40 00 (uncooked or cooked by steaming or boiling in water), frozen
            
         
               ex 0711
            
            
               Vegetables, except sweet corn of heading 0711 90 30, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption
            
         
               0712 to 0714
            
            
                
            
         
               
                  Chapter 8
               
            
            
                
            
         
               ex Chapter 9
               
            
            
               Coffee, tea, and spices, excluding maté of heading 0903
            
         
               
                  Chapter 10
               
            
            
                
            
         
               
                  Chapter 11
               
            
            
                
            
         
               
                  Chapter 12
               
            
            
                
            
         
               ex 1302
            
            
               Pectic substances, pectinates and pectates
            
         
               1501 to 1514
            
            
                
            
         
               ex 1515 —
            
            
               Other fixed vegetable fats and oils (excluding jojoba oil and its fractions) and their fractions, whether or not refined, but not chemically modified
            
         
               ex 1516 —
            
            
               Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared, excluding hydrogenated castor oil known as ‘opal-wax’
            
         
               ex 1517 and
            
            
                
            
         
               ex 1518 —
            
            
               Margarines, imitation lard and other prepared edible fats
            
         
               ex 1522 —
            
            
               Residues resulting from the treatment of fatty substances or animal or vegetable waxes, excluding degras
            
         
               
                  Chapter 16
               
            
            
                
            
         
               1701
            
            
                
            
         
               ex 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 excluding that of headings 1702 11 00, 1702 30 51, 1702 30 59, 1702 50 00 and 1702 90 10
            
         
               1703
            
            
                
            
         
               1801 and 1802
            
            
                
            
         
               ex 1902 —
            
            
               Pasta, stuffed, containing more than 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates, sausages and the like or meat and meat offal of any kind, including fats of all kinds
            
         
               ex 2001 —
            
            
               Cucumbers and gherkins, onions, mango chutney, fruit of the genus Capsicum other than sweet peppers or pimentos, mushrooms and olives, prepared or preserved by vinegar or acetic acid
            
         
               2002 and 2003
            
            
                
            
         
               ex 2004 —
            
            
               Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006, excluding potatoes in the form of flour, meal or flakes, and sweetcorn
            
         
               ex 2005 —
            
            
               Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006, excluding potatoes in the form of flour, meal or flakes, and sweetcorn
            
         
               2006 and 2007
            
            
                
            
         
               ex 2008 —
            
            
               Fruits, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included, excluding peanut butter, palm hearts, maize, yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, vine leaves, hop shoots and other similar edible parts of plants
            
         
               2009
            
            
                
            
         
               ex 2106 —
            
            
               Flavoured and coloured sugar syrups
            
         
               2204
            
            
                
            
         
               2206
            
            
                
            
         
               ex 2207 —
            
            
               Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher obtained from agricultural produce listed here
            
         
               ex 2208 —
            
            
               Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol obtained from agricultural produce listed here.
            
         
               2209
            
            
                
            
         
               
                  Chapter 23
               
            
            
                
            
         
               2401
            
            
                
            
         
               4501
            
            
                
            
         
               5301 and 5302
            
            
                
            
         
               1.
            
            
               Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonised System shall be accepted by Switzerland as originating in the Community within the meaning of this Agreement.
            
         
               2.
            
            
               Protocol 3 shall apply mutatis mutandis for the purpose of defining the originating status of the abovementioned products.
            
         
               1.
            
            
               Products originating in the Republic of San Marino shall be accepted by Switzerland as originating in the Community within the meaning of this Agreement.
            
         
               2.
            
            
               Protocol 3 shall apply mutatis mutandis for the purpose of defining the originating status of the abovementioned products.
            
         Where, following the amendments made to the nomenclature, the changes to the origin rules as introduced by Decision No 0000/2004 alter the substance of any rule existing prior to Decision 0000/2004, and it appears that such alteration results in a situation prejudicial to the interest of the sectors concerned, then, if one of the Contracting Parties so requests in the period up to and including 31 December 2004, an examination shall be made as a matter of urgency by the Joint Committee, of the need to restore the substance of the rule concerned as it was before Decision 0000/2004.
   In any case the Joint Committee shall decide to restore, or not to restore, the substance of the rule concerned within a period of three months of the request being made to it by either of the parties to the Agreement.
   If the substance of the rule concerned is restored, then the parties to the Agreement shall also provide the legal framework necessary to ensure that any customs duties paid on the products concerned imported after 1 January 2002 can be reimbursed.