CELEX: 52015PC0282
Language: en
Date: 2015-06-10
Title: Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL applying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, Economic Partnership Agreements (recast)

EUROPEAN COMMISSION
            Brussels, 10.6.2015
            COM(2015) 282 final
            2015/0128(COD)
            Proposal for a
            REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
            applying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, Economic Partnership Agreements (recast)
            
               
         
         
            
               EXPLANATORY MEMORANDUM
            
            
               1.In the context of a people’s Europe, the Commission attaches great importance to simplifying and clarifying the law of the Union so as to make it clearer and more accessible to citizens, thus giving them new opportunities and the chance to make use of the specific rights it gives them.
            
            
               This aim cannot be achieved so long as numerous provisions that have been amended several times, often quite substantially, remain scattered, so that they must be sought partly in the original instrument and partly in later amending ones. Considerable research work, comparing many different instruments, is thus needed to identify the current rules.
            
            
               For this reason a codification of rules that have frequently been amended is also essential if the law is to be clear and transparent.
            
            
               2.On 1 April 1987 the Commission decided
                  1
                to instruct its staff that all acts should be codified after no more than ten amendments, stressing that this is a minimum requirement and that departments should endeavour to codify at even shorter intervals the texts for which they are responsible, to ensure that their provisions are clear and readily understandable.
            
            
               3.The Conclusions of the Presidency of the Edinburgh European Council (December 1992) confirmed this
                  2
               , stressing the importance of codification as it offers certainty as to the law applicable to a given matter at a given time.
            
            
               Codification must be undertaken in full compliance with the normal procedure for the adoption of acts of the Union.
            
            
               4.The purpose of this proposal is to undertake a codification of Council Regulation (EC) No 1528/2007 of 20 December 2007 applying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, Economic Partnership Agreements
                  3
               . The new Regulation will supersede the various acts incorporated in it
                  4
               , fully preserving the content of the acts being codified. At the same time, it is also necessary to make certain substantive amendments to Article 3(4) and to Article 22 of that Regulation. Therefore, the proposal is being presented in the form of a recast.
            
            
               5.The recast proposal was drawn up on the basis of a preliminary consolidation, in 23 official languages, of Regulation (EC) No 1528/2007 and the instruments amending it, carried out by the Publications Office of the European Union, by means of a data-processing system. Where the Articles have been given new numbers, the correlation between the old and the new numbers is shown in a table set out in Annex IV to the recast Regulation.
            
            
            
               ê 1528/2007 (adapted)
            
            
               2015/0128 (COD)
            
            
               Proposal for a
            
            
               REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
            
            
               applying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, Economic Partnership Agreements (recast)
            
            
               THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,
            
            
               Having regard to the Treaty Ö on the Functioning of the European Union Õ , and in particular Article Ö 207(2) Õ thereof,
            
            
               Having regard to the proposal from the European Commission,
            
            
               After transmission of the draft legislative act to the national Parliaments,
            
         
         
            
               Having regard to the opinion of the European Economic and Social Committee
                  5
               , 
            
            
               Acting in accordance with the ordinary legislative procedure,
            
            
               Whereas:
            
            
            
               ò new
            
            
               (1)Council Regulation (EC) No 1528/2007
                  6
                has been substantially amended several times
                  7
               . Since further amendments are to be made, that Regulation should be recast in the interests of clarity.
            
            
            
               ê 1528/2007 recital 1 (adapted)
            
            
               (2)ÖAccording to Õ the Partnership Agreement between the members of the African, Caribbean and Pacific Group of States, of the one part, and the European Community and its Member States, of the other part, signed in Cotonou on 23 June 2000
                  8
                Ö as amended by the Agreement of 22 December 2005
                  9
                Õ (‘ACP-EC Partnership Agreement’), Economic Partnership Agreements (EPAs) Ö were Õ to enter into force no later than 1 January 2008. 
            
            
            
               ê 1528/2007 recital 3 (adapted)
            
            
               (3)Since 2002 the Ö Union Õ has been negotiating Economic Partnership Agreements with the Ö African, Caribbean and Pacific Õ (ACP) Group of States in the form of Ö seven Õ regions comprising the Caribbean, Central Africa, Eastern and Southern Africa, Ö the East African Community, Õ the Pacific Island States, the South African Development Community and West Africa. Such Economic Partnership Agreements Ö have to Õ be consistent with WTO obligations, support regional integration and promote the gradual integration of the ACP economies into the rules-based world trading system, thereby fostering their sustainable development and contributing to the overall effort to eradicate poverty and to enhance living conditions in the ACP countries. In a first stage, negotiations may be concluded on agreements leading to the establishment of Economic Partnership Agreements covering at least WTO compatible goods arrangements consistent with regional economic and political integration processes, to be complemented as soon as possible by complete Economic Partnership Agreements.
            
            
            
               ê 1528/2007 recital 4
            
            
               (4)Those agreements establishing, or leading to the establishment of, Economic Partnership Agreements for which negotiations have been concluded provide that the parties may take steps to apply the agreement, before provisional application on a mutual basis, to the extent feasible. It is appropriate to take action to apply the agreements on the basis of these provisions.
            
            
            
               ê 1528/2007 recital 5 (adapted)
            
            
               (5)The arrangements included in this Regulation are to be amended, as necessary, in accordance with the agreements establishing, or leading to the establishment of, Economic Partnership Agreements, as and when such agreements are signed and concluded pursuant to Article Ö 218 Õ of the Treaty Ö on the Functioning of the European Union (TFEU) Õ and are either provisionally applied or in force. The arrangements are to be terminated in whole or in part if the agreements in question do not enter into force within a reasonable period of time in accordance with the Vienna Convention on the Law of Treaties.
            
            
            
               ê 1528/2007 recital 6 (adapted)
            
         
         
            
               (6)For imports into the Ö Union Õ, the arrangements in the agreements establishing, or leading to the establishment of, Economic Partnership Agreements should provide for duty free access and no tariff rate quotas for all products with the exception of arms. These arrangements are subject to transitional periods and arrangements for certain sensitive products and specific arrangements for the French Overseas Departments. In the light of the specificities of the situation of South Africa, products originating in South Africa should continue to benefit from the relevant provisions of the Agreement on Trade, Development and Cooperation between the European Community and its Member States, of the one part, and South Africa, of the other part
                  10
                Ö as amended by the Additional Protocol of 25 June 2005
                  11
                Õ (‘TDCA’), until such time as an agreement establishing, or leading to the establishment of, Economic Partnership Agreements enters into force between the Ö Union Õ and South Africa.
            
            
            
               ê 1528/2007 recital 8 (adapted)
            
            
               (7)The rules of origin applicable to imports made under this Regulation should for a transitional period be those laid down in Annex II to this Regulation. Those rules of origin should be superseded by those annexed to any agreement with the regions or states listed in Annex I Ö to this Regulation Õ when that agreement is either provisionally applied, or enters into force, whichever is the earliest.
            
            
            
               ê 1528/2007 recital 9 (adapted)
            
            
               (8)It is necessary to provide for the possibility of temporarily suspending the arrangements set out in this Regulation in the event of any failure to provide administrative cooperation, irregularities or fraud. Where a Member State supplies information to the Commission concerning possible fraud or failure to provide administrative cooperation, the relevant Ö Union Õ legislation should apply, in particular Council Regulation (EC) No 515/97
                  12
               .
            
            
            
               ê 1528/2007 recital 10 (adapted)
            
            
               (9)It is appropriate that this Regulation should provide for Ö a Õ special transitional safeguard and surveillance mechanism Ö for sugar Õ.
            
            
            
               ê 1528/2007 recital 13 (adapted)
            
            
               (10)It is also appropriate to Ö provide for Õ general safeguard measures for the products covered by this Regulation.
            
            
            
               ê 1528/2007 recital 14
            
            
               (11)In view of the particular sensitivity of agricultural products, it is appropriate that bilateral safeguard measures may be taken when imports cause or threaten to cause disturbances in the markets for such products or disturbances in the mechanisms regulating those markets.
            
            
            
               ê 1528/2007 recital 15 (adapted)
            
            
               (12)In accordance with Article Ö 349 Õ of the Ö TFEU Õ, due account should be taken in all Ö Union Õ policies of the particular structural, social and economic situations of the outermost regions of the Ö Union Õ specifically with reference to customs and trade policies.
            
            
         
         
            
               ê 1528/2007 recital 16 (adapted)
            
            
               (13)Special account should therefore be taken both of the sensitivity of agricultural products, especially sugar, and of the particular vulnerability and interests of the outermost regions of the Ö Union Õ when laying down the rules on bilateral safeguards in an effective manner.
            
            
            
               ò new
            
            
               (14)Article 134 of the Treaty establishing the European Community had been deleted by the Treaty of Lisbon without being replaced with an equivalent Article in the Treaty on European Union or the TFEU. The reference to Article 134 of the Treaty establishing the European Community in Regulation (EC) No 1528/2007 should therefore be deleted.
            
            
            
               ê 38/2014 Art. 1 and Annex .5 (adapted)
            
            
               ð new
            
            
               (15)In order to make technical adaptations to the arrangements for products originating in certain states part of the ACP Group of States, the power to adopt acts in accordance with Article 290 of the Ö TFEU Õ should be delegated to the Commission in respect of amending Annex I to Ö this Õ Regulation in order to add or to remove regions or states, and in respect of introducing technical amendments to Annex II to Ö this Õ Regulation that are necessary as a result of the application of that Annex. ð Moreover, the power to adopt acts in accordance with Article 290 of the TFEU should be delegated to the Commission in respect of adding an Annex to this Regulation which sets out the regime applicable to products originating in South Africa once the relevant trade provisions of the TDCA have been superseded by the relevant provisions of an agreement establishing, or leading to the establishment of, an Economic Partnership Agreement. ï It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level. The Commission, when preparing and drawing up delegated acts, should ensure a simultaneous, timely and appropriate transmission of relevant documents to the European Parliament and to the Council.
            
            
            
               ê 527/2013 recital 3 (adapted)
            
            
               (16)Ö Certain countries Õ not Ö having Õ taken the necessary steps towards ratification of their respective Agreements Ö have been removed from Annex I to Regulation (EC) No 1528/2007 by Regulation (EU) No 527/2013 of the European Parliament and of the Council
                  13
                 Õ.
            
            
            
               ê 527/2013 recital 5 (adapted)
            
            
               (17)In order to ensure that those countries can swiftly be reinstated in Annex I to Ö this Õ Regulation as soon as they have taken the necessary steps towards ratification of their respective Agreements, and pending entry into force thereof, the power to adopt acts in accordance with Article 290 of the Ö TFEU Õ should be delegated to the Commission to reinstate the countries removed from Annex I to Regulation (EC) No 1528/2007 Ö by Õ Regulation Ö (EU) No 527/2013 Õ.
            
            
            
               ê 37/2014 Art. 1 and Annex .14 (adapted)
            
            
               (18)The Commission should be empowered to adopt the measures necessary for Ö the Õ implementation Ö of this Regulation Õ in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council
                  14
               .
            
            
               (19)The advisory procedure should be used for the suspension of treatment given the nature of such suspensions. It should also be used for the adoption of surveillance and provisional safeguard measures given the effects of such measures. Where a delay in the imposition of measures would cause damage which would be difficult to repair, it is necessary to allow the Commission to adopt immediately applicable provisional measures,
            
            
         
         
            
               ê 1528/2007
            
            
               HAVE ADOPTED THIS REGULATION:
            
            
               CHAPTER I
            
            
               SUBJECT MATTER, SCOPE AND MARKET ACCESS
            
            
               Article 1
            
            
               Subject matter
            
            
               This Regulation applies the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, Economic Partnership Agreements.
            
            
               Article 2
            
            
               Scope
            
            
               1. This Regulation shall apply to products originating in the regions and states listed in Annex I.
            
            
            
               ê 38/2014 Art. 1 and Annex .5(1)
            
            
               2. The Commission shall amend Annex I by means of delegated acts in accordance with Article 24 to add regions or states from the ACP Group of States which have concluded negotiations on an agreement between the Union and that region or state which at least meets the requirements of Article XXIV GATT 1994.
            
            
            
               ê 38/2014 Art. 1 and Annex .5(1) (adapted)
            
            
               3. That region or state will remain on the list in Annex I unless the Commission adopts a delegated act in accordance with Article 24 amending Annex I to remove a region or state from that Annex, in particular where:
            
            
            
               ê 1528/2007
            
            
               (a)the region or state indicates that it intends not to ratify an agreement which has permitted it to be included in Annex I;
            
            
               (b)ratification of an agreement which has permitted a region or state to be included in Annex I has not taken place within a reasonable period of time such that the entry into force of the agreement is unduly delayed; or
            
         
         
            
               (c)the agreement is terminated, or the region or state concerned terminates its rights and obligations under the agreement but the agreement otherwise remains in force.
            
            
            
               ê 527/2013 Art. 1(1) (adapted)
            
            
               Article 3
            
            
               Delegation of power
            
            
               The Commission shall be empowered to adopt delegated acts in accordance with Article 24 to amend Annex I to this Regulation by reinstating those regions or states from the ACP Group of States which were removed from Annex Ö I to Regulation (EC) No 1528/2007 by Õ Regulation (EU) No 527/2013, and which have, since such removal, taken the necessary steps towards ratification of their respective agreements.
            
            
            
               ê 1528/2007 (adapted)
            
            
               ð new
            
            
               Article 4
            
            
               Market access
            
            
               1. Import duties shall be eliminated on all products of Chapters 1 to 97 but not 93 of the Harmonised System originating in a region or state listed in Annex I. Such elimination shall be subject to the general safeguards mechanism provided for in Articles 11 to 22.
            
            
               2. For products of Chapter 93 of the Harmonised System originating in regions or states listed in Annex I the most favoured nation duties applied shall continue to apply.
            
            
               3. Paragraph 1 shall not apply to products originating in South Africa. Such products shall be subject to the relevant provisions of the TDCA. ð The Commission shall be empowered to adopt delegated acts ï in accordance with Article ð 24 ï 24(3), Ö to add Õ an Annex to this Regulation setting out the regime applicable to products originating in South Africa once the relevant trade provisions of the TDCA have been superseded by the relevant provisions of an agreement establishing, or leading to the establishment of, an Economic Partnership Agreement.
            
            
               4. Paragraph 1 shall not apply to products of tariff heading 0803 00 19 originating in a region or state listed in Annex I and released for free circulation in the Ö Union’s Õ outermost regions until 1 January 2018. Paragraph 1 of this Article and Article 8 shall not apply to products of tariff heading 1701 originating in a region or  state listed in Annex I and released for free circulation in the French overseas departments until 1 January 2018. Those periods shall be extended to 1 January 2028 unless otherwise agreed between the Parties to the relevant agreements. The Commission shall publish a notice in the Official Journal of the European Union informing interested parties of the termination of this provision.
            
            
               CHAPTER II
            
            
               RULES OF ORIGIN AND ADMINISTRATIVE COOPERATION
            
            
               Article 5
            
            
               Rules of Origin
            
            
               1. The rules of origin set out in Annex II shall apply in order to determine whether products originate in the regions or states listed in Annex I.
            
         
         
            
               2. The rules of origin set out in Annex II shall be superseded by those annexed to any agreement with the regions or states listed in Annex I when that agreement is either provisionally applied, or enters into force, whichever is the earlier. The Commission shall publish a notice in the Official Journal of the European Union to inform operators. The notice shall specify the date of provisional application or entry into force, which shall be the date from which the rules of origin in the agreement shall apply to products originating in the regions and states listed in Annex I.
            
            
            
               ê 38/2014 Art. 1 and Annex .5(2) (adapted)
            
            
               3. The Commission shall be empowered to adopt delegated acts in accordance with Article 24 concerning technical amendments to Annex II where required to take account of amendments to other Union customs legislation.
            
            
               4. Decisions on the management of Annex II may be adopted in accordance with the Ö examination Õ procedure referred to in Article Ö 21(5) Õ.
            
            
            
               ê 1528/2007
            
            
               Article 6
            
            
               Administrative cooperation
            
            
               1. Where the Commission has made a finding, on the basis of objective information, of a failure to provide administrative cooperation and/or of irregularities or fraud, it may temporarily suspend the elimination of duties in Articles 4, 7 and 8 (hereafter referred to as the ‘relevant treatment’) in accordance with this Article.
            
            
               2. For the purpose of this Article a failure to provide administrative cooperation shall mean, inter alia:
            
            
               (a)a repeated failure to respect relevant obligations requiring the verification of the originating status of the product(s) concerned;
            
            
               (b)a repeated refusal or undue delay in carrying out and/or communicating the results of subsequent verification of the proof of origin;
            
            
               (c)a repeated refusal or undue delay in obtaining authorisation to conduct administrative cooperation missions to verify the authenticity of documents or accuracy of information relating to the granting of the relevant treatment.
            
            
               For the purpose of this Article a finding of irregularities or fraud may be made, inter alia, where there is a rapid increase, without satisfactory explanation, in imports of goods exceeding the usual level of production and export capacity of the region or state concerned.
            
            
            
               ê 37/2014 Art. 1 and Annex .14(1)
            
            
               3. Where the Commission, on the basis of information provided by a Member State or on its own initiative, finds that the conditions laid down in paragraphs 1 and 2 of this Article are fulfilled, the relevant treatment may be suspended in accordance with the advisory procedure referred to in Article 21(4), provided that the Commission has first:
            
            
            
               ê 1528/2007 (adapted)
            
         
         
            
               (a)informed the Committee Ö referred to Õ in Article Ö 21(2) Õ;
            
            
               (b)notified the region or state concerned in accordance with any relevant procedures applicable between the Ö Union Õ and that state or region; and
            
            
               (c)published a notice in the Official Journal of the European Union stating that a finding has been made of a failure to provide administrative cooperation, irregularities or fraud.
            
            
            
               ê 37/2014 Art. 1 and Annex .14(1)
            
            
               4. The period of suspension under this Article shall be limited to the period necessary to protect the Union's financial interests. It shall not exceed six months, however that period may be renewed. At the end of that period, the Commission shall decide either to terminate the suspension or to extend the period of suspension in accordance with the advisory procedure referred to in Article 21(4).
            
            
            
               ê 1528/2007 (adapted)
            
            
               5. The temporary suspension procedures set out in paragraphs 2 Ö , 3 and Õ 4 shall be superseded by those set out in any agreement with the regions or states listed in Annex I when that agreement is either provisionally applied or enters into force, whichever is the earlier. The Commission shall publish a notice in the Official Journal of the European Union to inform operators. The notice shall specify the date of provisional application or entry into force, which shall be the date from which the temporary suspension procedures in the agreement shall apply to products covered by this Regulation.
            
            
               6. In order to implement the temporary suspension provided for in any agreement with the regions or states listed in Annex I, the Commission shall, without undue delay:
            
            
               (a)inform the Committee Ö referred to Õ in Article Ö 21(2) Õ that a finding has been made of a failure to provide administrative cooperation, irregularities or fraud; and
            
            
               (b)publish the notice in the Official Journal of the European Union stating that a finding has been made of a failure to provide administrative cooperation, irregularities or fraud.
            
            
            
               ê 37/2014 Art. 1 and Annex .14(1)
            
            
               The decision suspending the relevant treatment shall be adopted in accordance with the advisory procedure referred to in Article 21(4).
            
            
            
               ê 1528/2007 (adapted)
            
            
               CHAPTER III
            
            
               TRANSITIONAL ARRANGEMENTS
            
            
               SECTION 1
            
         
         
            
               Rice
            
            
               Article 7
            
            
               Zero duty tariff rate quotas and eventual elimination of duties
            
            
                Ö No Õ import duties Ö shall be imposed Õ on the products of tariff heading 1006.
            
            
            
               ê 1528/2007 (adapted)
            
            
               SECTION 2
            
            
               Sugar
            
            
               Article 8
            
            
               Zero duty tariff rate quotas
            
            
                Ö No Õ import duties Ö shall be imposed Õ on products of tariff heading 1701.
            
            
            
               ê 1528/2007 (adapted)
            
            
               Article 9
            
            
               Transitional safeguard mechanism for sugar
            
            
               1. Ö Until Õ 30 September 2015 the treatment granted in Article 8 for imports of products of tariff heading 1701 originating in regions or states listed in Annex I  and which are not least-developed countries listed in Annex I to Council Regulation (EC) No 980/2005
                  15
                may be suspended when:
            
            
               (a)imports originating in regions or states which are ACP States and which are not least-developed countries listed in Annex I to Regulation (EC) No 980/2005 exceed 1,6 million tonnes in the marketing year 2014/2015; and
            
            
               (b)imports originating in all ACP States exceed 3,5 million tonnes.
            
            
               2. The Ö quantity Õ provided for in point (a) of paragraph 1 may be subdivided by region.
            
            
               3. During the period referred to in paragraph 1, imports of products of tariff heading 1701 originating in regions or states listed in Annex I shall require an import licence.
            
         
         
            
               4. The suspension of the treatment granted in Article 8 shall be terminated at the end of the marketing year in which it was introduced.
            
            
            
               ê 37/2014 Art. 1 and Annex .14(4)
            
            
               5. The Commission shall adopt detailed rules on the subdivision of quantities provided for in paragraph 1 for the management of the system referred to in paragraphs 1, 3 and 4 of this Article, and on suspension decisions in accordance with the examination procedure referred to in Article 21(5).
            
            
            
               ê 1528/2007 (adapted)
            
            
               Article 10
            
            
               Transitional surveillance mechanism
            
            
               1. Ö Until Õ 30 September 2015, imports of products of tariff headings 1704 90 99, 1806 10 30, 1806 10 90, 2106 90 59, 2106 90 98 originating in regions or states listed in Annex I shall be subject to the surveillance mechanism provided for in Article 308d of Commission Regulation (EEC) No 2454/93
                  16
               .
            
            
               2. On the basis of that surveillance, the Commission shall check whether there is a cumulative increase of imports of one or more of those products originating in a particular region by more than 20 % in volume during a period of twelve consecutive months compared to the average of the yearly imports over the previous three twelve-month periods.
            
            
               3. If the level referred to in paragraph 2 is reached, the Commission shall analyse the pattern of trade, the economic justification and the sugar content of such imports. If the Commission concludes that such imports are used to circumvent the transitional safeguard mechanism provided for in Article 9, it may suspend the application of Article 4(1) to imports of products of tariff headings 1704 90 99, 1806 10 30, 1806 10 90, 2106 90 59, 2106 90 98 originating in regions or states listed in Annex I which are not least-developed countries listed in Annex I to Regulation (EC) No 980/2005 until the end of the marketing year concerned.
            
            
            
               ê 37/2014 Art. 1 and Annex .14(5) (adapted)
            
            
               4. The Commission shall adopt detailed rules relating to the management of Ö the Õ system Ö laid down in paragraphs 1, 2 and 3 of this Article Õ and to suspension decisions in accordance with the examination procedure referred to in Article 21(5).
            
            
            
               ê 1528/2007 (adapted)
            
            
               CHAPTER IV
            
            
               GENERAL SAFEGUARD PROVISIONS
            
            
               Article 11
            
            
               Definitions
            
         
         
            
               For the purposes of this Chapter Ö the following definitions shall apply Õ:
            
            
               (a)‘Ö Union Õ industry’ Ö means Õ the Ö Union Õ producers as a whole of the like or directly competitive products operating within the territory of the Ö Union Õ, or those Ö Union Õ producers whose collective output of the like or directly competitive product constitutes a major proportion of the total Ö Union Õ production of those products;
            
            
               (b)‘serious injury’ Ö means Õ a significant overall impairment in the position of Ö Union Õ producers;
            
            
               (c)‘threat of serious injury’ Ö means Õ serious injury that is clearly imminent;
            
            
               (d)‘disturbances’ Ö means Õ disorders in a sector or industry;
            
            
               (e)‘threat of disturbances’ Ö means Õ disturbances that are clearly imminent.
            
            
               Article 12
            
            
               Principles
            
            
               1. A safeguard measure may be imposed in accordance with the provisions set out in this Chapter where products originating in regions or states listed in Annex I are being imported in the Ö Union Õ in such increased quantities and under such conditions as to cause or threaten to cause any of the following:
            
            
               (a)serious injury to the Ö Union Õ industry;
            
            
               (b)disturbances in a sector of the economy, particularly where those disturbances produce major social problems or difficulties which could bring about serious deterioration in the economic situation of the Ö Union Õ; or
            
            
               (c)disturbances in the markets of agricultural products covered by Annex I of the WTO Agreement on Agriculture or mechanisms regulating those markets.
            
            
               2. In cases where products originating in regions or states listed in Annex I are being imported into the Ö Union Õ in such increased quantities and under such conditions as to cause or threaten to cause disturbances in the economic situation of one or several of the Ö Union’s Õ outermost regions, a safeguard measure may be imposed in accordance with the provisions set out in this Chapter.
            
            
               Article 13
            
            
               Determination of the conditions to impose safeguard measures
            
            
               1. The determination of serious injury or a threat thereof shall cover inter alia the following factors:
            
            
               (a)the volume of imports, in particular where there has been a significant increase, either in absolute terms or relative to production or consumption in the Ö Union Õ;
            
            
               (b)the price of imports, in particular where there has been a significant price undercutting as compared with the price of a like product in the Ö Union Õ;
            
            
               (c)the consequent impact on Ö Union Õ producers as indicated by trends in certain economic factors such as production, capacity utilisation, stocks, sales, market share, the depression of prices or prevention of price increases which would normally have occurred, profits, return on capital employed, cash flow, and employment;
            
            
               (d)factors other than trends in imports which are causing or may have caused injury to the Ö Union Õ producers concerned.
            
         
         
            
               2. The determination of disturbances or a threat thereof shall be based on objective factors, including the following elements:
            
            
               (a)the increase in the volume of imports in absolute or relative terms to Ö Union Õ production and to imports from other sources; and
            
            
               (b)the effect of such imports on prices; or
            
            
               (c)the effect of such imports on the situation of the Ö Union Õ industry or the economic sector concerned, including inter alia on the levels of sales, production, financial situation and employment.
            
            
               3. In determining whether imports are made under such conditions as to cause or threaten to cause disturbances in the markets of agricultural products or mechanisms regulating those markets, including regulations  creating Common Market Organisations, all relevant objective factors must be taken into consideration, including one or more of the following elements:
            
            
               (a)the volume of imports as compared to previous calendar or marketing years' levels, as the case may be, internal production and consumption, and future levels planned in accordance with the reform of the Common Market Organisations;
            
            
               (b)the level of internal prices compared to the reference or target prices if applicable, and, if not applicable, compared to the average internal market prices during the same period of previous marketing years;
            
            
               (c)as of 1 October 2015, in the markets for products of tariff heading 1701, situations where the Ö Union Õ average market price of white sugar falls during two consecutive months below 80 % of the average Ö Union Õ market price for white sugar prevailing during the previous marketing year.
            
            
               4. In determining whether the conditions referred to in paragraphs 1, 2 and 3 are met in the case of the Ö Union’s Õ outermost regions, the analyses shall be restricted to the territory of the outermost region(s) concerned. Particular attention shall be paid to the size of the local industry, its financial situation and the situation of employment.
            
            
               Article 14
            
            
               Initiation of proceedings
            
            
               1. An investigation shall be initiated upon request by a Member State or on the Commission's own initiative if it is apparent to the Commission that there is sufficient evidence to justify such initiation.
            
            
               2. The Member States shall inform the Commission should trends in imports from any of the regions or states listed in Annex I appear to call for safeguard measures. That information shall include the evidence available, as determined on the basis of the criteria laid down in Article 13. The Commission shall pass that information on to all Member States within three working days.
            
            
            
               ê 37/2014 Art. 1 and Annex .14(6)
            
            
               3. Where it is apparent that there is sufficient evidence to justify the initiation of a proceeding, the Commission shall publish a notice in the Official Journal of the European Union. Initiation shall take place within one month of the date of receipt of information from a Member State.
            
            
               The Commission shall provide information to the Member States concerning its analysis of the information normally within 21 days of the date on which the information was provided to the Commission.
            
            
               4. If the Commission takes the view that the circumstances set out in Article 12 exist, it shall immediately notify the region or states listed in Annex I concerned of its intention to initiate an investigation. The notification may be accompanied by an invitation for consultations with the aim of clarifying the situation and arriving at a mutually satisfactory solution.
            
            
            
               ê 1528/2007
            
         
         
            
               Article 15
            
            
               The investigation
            
            
               1. Following the initiation of the proceeding, the Commission shall commence an investigation.
            
            
               2. The Commission may request Member States to supply information and Member States shall take whatever steps are necessary in order to give effect to any such request. Where that information is of general interest or where its transmission was requested by a Member State, the Commission shall forward it to all Member States provided it is not confidential; if it is confidential the Commission shall forward a non-confidential summary.
            
            
               3. In the event of an investigation restricted to an outermost region, the Commission may request the competent local authorities to supply the information referred to in paragraph 2 via the Member State concerned.
            
            
               4. The investigation shall, whenever possible, be concluded within six months of the initiation of the investigation. In exceptional circumstances, that time limit may be extended by a further period of three months.
            
            
               Article 16
            
            
               Imposition of provisional safeguard measures
            
            
            
               ê 37/2014 Art. 1 and Annex .14(7)
            
            
               1. Provisional safeguard measures shall be applied in critical circumstances where a delay would cause damage which it would be difficult to repair, pursuant to a preliminary determination that circumstances set out in Article 12 as appropriate exist. Provisional measures shall be adopted in accordance with the advisory procedure referred to in Article 21(4), or in cases of urgency, in accordance with Article 21(6).
            
            
               2. In view of the particular situation of outermost regions and their vulnerability to any surge in imports, provisional safeguard measures shall be applied in proceedings that concern them where a preliminary determination has shown that imports have increased. Provisional measures shall be adopted in accordance with the advisory procedure referred to in Article 21(4), or, in cases of urgency, in accordance with Article 21(6).
            
            
            
               ê 1528/2007
            
            
               3. Where a Member State requests immediate intervention by the Commission and where the conditions in paragraph 1 or 2 are met, the Commission shall take a decision within five working days of receiving the request.
            
            
               4. Provisional measures may take the form of an increase in the customs duty on the product concerned up to a level which does not exceed the customs duty applied to other WTO members, or tariff quotas.
            
            
               5. Provisional measures shall not apply for more than 180 days. Where provisional measures are restricted to outermost regions, they may not apply for more than 200 days.
            
            
               6. Should the provisional safeguard measures be repealed because the investigation shows that the conditions laid down in Articles 12 and 13 are not met, any duty collected as a result of those provisional measures shall be refunded automatically.
            
            
            
               ê 37/2014 Art. 1 and Annex .14(8)
            
         
         
            
               Article 17
            
            
               Termination of investigation and proceeding without measures
            
            
               Where bilateral safeguard measures are deemed unnecessary, the investigation and proceeding shall be terminated in accordance with the examination procedure referred to in Article 21(5).
            
            
            
               ê 1528/2007
            
            
               Article 18
            
            
               Imposition of definitive measures
            
            
               1. Where the facts as finally established show that the circumstances set out in Article 12, as appropriate, are met, the Commission shall request consultations with the region or state concerned meeting in the context of the appropriate institutional arrangement set up in the relevant agreements permitting a region or state to be included in Annex I with a view to seeking a mutually acceptable solution.
            
            
            
               ê 37/2014 Art. 1 and Annex .14(9)
            
            
               2. If the consultations referred to in paragraph 1 of this Article do not lead to a mutually satisfactory solution within 30 days of the matter being referred to the region or state concerned, a decision to impose definitive bilateral safeguard measures shall be taken by the Commission in accordance with the examination procedure referred to in Article 21(5) within 20 working days of the end of the consultation period.
            
            
            
               ê 1528/2007 (adapted)
            
            
               3. Definitive measures may take one of the following forms:
            
            
               (a)a suspension of the further reduction of the rate of import duty for the product concerned originating in the region or state concerned;
            
            
               (b)an increase in the customs duty on the product concerned up to a level which does not exceed the customs duty applied to other WTO members;
            
            
               (c)a tariff quota.
            
            
               4. No bilateral safeguard measure shall be applied on the same product from the same region or state less than one year after previous such measures have lapsed or been removed.
            
            
               Article 19
            
            
               Duration and review of safeguard measures
            
         
         
            
               1. A safeguard measure shall remain in force only for such period of time as may be necessary to prevent or remedy the serious injury or disturbances. That period shall not exceed two years, unless it is extended under paragraph 2. Where the measure is restricted to one or several of the outermost region(s) of the Ö Union Õ, the period of application may not exceed four years.
            
            
               2. The initial period of duration of a safeguard measure may exceptionally be extended provided it is determined that the safeguard measure continues to be necessary to prevent or remedy serious injury or disturbances.
            
            
               3. Extensions shall be adopted in accordance with the procedures of this Regulation applying to investigations and using the same procedures as the initial measures.
            
            
               The total duration of a safeguard measure may not exceed four years, including any provisional measure. In the case of a measure restricted to outermost regions, that limit shall be extended to eight years.
            
            
               4. If the duration of a safeguard measure exceeds one year, it shall be progressively liberalised at regular intervals during its period of application, including any extension.
            
            
               Consultations with the region or state concerned shall be held periodically in the relevant institutional bodies of the agreements, with a view to establishing a timetable for their abolition as soon as circumstances permit.
            
            
               Article 20
            
            
               Surveillance measures
            
            
               1. Where the trend in imports of a product originating in an ACP State is such that they could cause one of the situations referred to in Article 12, imports of that product may be subject to prior Ö Union Õ surveillance.
            
            
            
               ê 37/2014 Art. 1 and Annex .14(10)
            
            
               2. The decision to impose surveillance shall be taken by the Commission in accordance with the advisory procedure referred to in Article 21(4).
            
            
            
               ê 1528/2007 (adapted)
            
            
               3. Surveillance measures shall have a limited period of validity. Unless otherwise provided, they shall cease to be valid at the end of the second six-month period following the first six months after the measures were introduced.
            
            
               4. Surveillance measures may be restricted to the territory of one or more Ö Union Õ outermost region(s) where necessary.
            
            
               5. The decision to impose surveillance measures shall be communicated immediately to the appropriate institutional body set up in the relevant agreements permitting a region or state to be included in Annex I for information.
            
            
            
               ê 37/2014 Art. 1 and Annex .14(11) (adapted)
            
            
               Article 21 
            
         
         
            
               Committee procedure
            
            
               1. For the purposes of Articles 16, 17, 18 and 20, the Commission shall be assisted by the Committee on Safeguards established by Article 4(1) of Council Regulation (EC) No 260/2009
                  17
               . That Committee shall be a committee within the meaning of Regulation (EU) No 182/2011.
            
            
               2. For the purposes of Articles 5 and 6 Ö and for the purposes of Articles 6(11) and (13) and 36(4) of Annex II Õ, the Commission shall be assisted by the Customs Code Committee established by Article Ö 285(1) Õ of Regulation Ö (EU) Õ No Ö 952/2013 Õ of the European Parliament and of the Council
                  18
                . That Committee shall be a committee within the meaning of Regulation (EU) No 182/2011.
            
            
               3. For the purposes of Articles 7, 8 and 9, the Commission shall be assisted by the Committee Ö referred to in Article 229(1) of Regulation (EU) No 1308/2013 of the European Parliament and of the Council Õ
                  19
               . That Committee shall be a committee within the meaning of Regulation (EU) No 182/2011.
            
            
               4. Where reference is made to this paragraph, Article 4 of Regulation (EU) No 182/2011 shall apply.
            
            
               5. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.
            
            
               6. Where reference is made to this paragraph, Article 8 of Regulation (EU) No 182/2011, in conjunction with Article 4 thereof, shall apply.
            
            
            
               ê 1528/2007 (adapted)
            
            
               Article 22
            
            
               Exceptional measures with limited territorial application
            
            
               Where it emerges that the conditions laid down for the adoption of bilateral safeguard measures are met in one or more Member States, the Commission may, after having examined alternative solutions, exceptionally and in accordance with Article 134 of the Treaty, authorise the application of surveillance or safeguard measures restricted to the Member State or Member States concerned if it considers that such measures applied at that level are more appropriate than measures applied throughout the Ö Union Õ. Those measures must be strictly limited in time and must disrupt the operation of the internal market as little as possible.
            
            
               CHAPTER V
            
            
               PROCEDURAL PROVISIONS
            
            
            
               ê 38/2014 Art. 1 and Annex .5(3) (adapted)
            
            
               Article 23
            
            
               Adaptation to technical developments
            
            
               The Commission shall be empowered to adopt delegated acts in accordance with Article 24 concerning technical amendments to Article 6 and Articles 9 to 22 which may be required as a result of differences between this Regulation and agreements signed with provisional application or concluded in accordance with Article 218 Ö of the Õ TFEU with the regions or states listed in Annex I to this Regulation.
            
            
         
         
            
               ê 38/2014 Art. 1 and Annex .5(4) (adapted)
            
            
               ð new
            
            
               Article 24
            
            
               Exercise of the delegation
            
            
               1. The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article.
            
            
               2. Ö The power to adopt delegated acts referred to in Article 3 shall be conferred on the Commission for a period of five years from 21 June 2013 and Õ the power to adopt delegated acts referred to in Article 2(2) and (3), ð Article 4(3), ï Article 5(3) and Article 23 shall be conferred on the Commission for a period of five years from 20 February 2014. The Commission shall draw up a report in respect of the delegation of power not later than nine months before the end of the five-year period. The delegation of power shall be tacitly extended for periods of an identical duration, unless the European Parliament or the Council opposes such extension not later than three months before the end of each period.
            
            
               3. The delegation of power referred to in Article 2(2) and (3), Ö Article 3, Õ ð Article 4(3), ï Article 5(3) and Article 23 may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of power specified in that decision. It shall take effect on the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.
            
            
               4. As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council.
            
            
               5. A delegated act adopted pursuant to Ö Article 3, Õ ð Article 4(3), ï Article 5(3) and Article 23 shall enter into force only if no objection has been expressed either by the European Parliament or the Council within a period of two months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council.
            
            
               6. A delegated act adopted pursuant to Article 2(2) and (3) shall enter into force only if no objection has been expressed either by the European Parliament or the Council within a period of two months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by four months at the initiative of the European Parliament or of the Council.
            
            
            
               ê 37/2014 Art. 1 and Annex .14(13)
            
            
               Article 25
            
            
               Report
            
            
               The Commission shall include information on the implementation of this Regulation in its annual report on the application and implementation of trade defence measures presented to the European Parliament and to the Council pursuant to Article 22a of Council Regulation (EC) No 1225/2009
                  20
               .
            
            
            
               ê 1528/2007 (adapted)
            
            
               CHAPTER VI
            
            
               FINAL PROVISIONS
            
            
               Article 26 
            
         
         
            
               Repeal
            
            
               Regulation (EC) No Ö 1528/2007 is Õ repealed.
            
            
            
               ê 
            
            
               References to the repealed Regulation shall be construed as references to this Regulation and shall be read in accordance with the correlation table in Annex IV.
            
            
            
               ê 1528/2007 (adapted)
            
            
               Article 27
            
            
               Entry into force
            
            
               This Regulation shall enter into force on the Ö twentieth Õ day Ö following that Õ of its publication in the Official Journal of the European Union.
            
            
               This Regulation shall be binding in its entirety and directly applicable in all Member States.
            
            
               Done at
            
            
               For the European Parliament
                     For the Council
            
            
               The President
                     The President
            
         
         
            
                  
                     (1)
                  COM(87) 868 PV.
               
               
                  
                     (2)
                  See Annex 3 to Part A of the Conclusions.
               
               
                  
                     (3)
                  Entered in the legislative programme for 2015.
               
               
                  
                     (4)
                  See Annex III to this proposal.
               
               
                  
                     (5)
                  OJ C […], […], p. […].
               
               
                  
                     (6)
                  Council Regulation (EC) No 1528/2007 of 20 December 2007 applying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, Economic Partnership Agreements (OJ L 348, 31.12.2007, p. 1).
               
               
                  
                     (7)
                  See Annex III.
               
               
                  
                     (8)
                  OJ L 317, 15.12.2000, p. 3.
               
               
                  
                     (9)
                  OJ L 209, 11.8.2005, p. 27.
               
               
                  
                     (10)
                  OJ L 311, 4.12.1999, p. 1.
               
               
                  
                     (11)
                  OJ L 68, 15.3.2005, p. 33.
               
               
                  
                     (12)
                  Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters (OJ L 82, 22.3.1997, p. 1).
               
               
                  
                     (13)
                  Regulation (EU) No 527/2013 of the European Parliament and of the Council of 21 May 2013 amending Council Regulation (EC) No 1528/2007 as regards the exclusion of a number of countries from the list of regions or states which have concluded negotiations (OJ L 165, 18.6.2013, p. 59).
               
               
                  
                     (14)
                  Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission's exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).
               
               
                  
                     (15)
                  Council Regulation (EC) No 980/2005 of 27 June 2005 applying a scheme of generalised tariff preferences (OJ L 169, 30.6.2005, p. 1).
               
               
                  
                     (16)
                  Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 253, 11.10.1993, p. 1).
               
               
                  
                     (17)
                  Council Regulation (EC) No 260/2009 of 26 February 2009 on the common rules for imports (OJ L 84, 31.3.2009, p. 1).
               
               
                  
                     (18)
                  Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1).
               
               
                  
                     (19)
                  Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (OJ L 347, 20.12.2013, p. 671).
               
               
                  
                     (20)
                  Council Regulation (EC) No 1225/2009 of 30 November 2009 on protection against dumped imports from countries not members of the European Community (OJ L 343, 22.12.2009, p. 51).
               
            
      
    ---documentbreak--- 
      
         
               EUROPEAN COMMISSION
            Brussels, 10.6.2015
            COM(2015) 282 final
            ANNEXES
            to the
            Proposal for a 
            REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCILapplying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, Economic Partnership Agreements (recast)
            
               
         
         
            
            
               ê 527/2013 Art. 1(2) and annex
            
            
               ANNEX I
            
            
               List of regions or states which have concluded negotiations within the meaning of Article 2(2)
            
            
               ANTIGUA AND BARBUDA
            
            
               THE COMMONWEALTH OF THE BAHAMAS
            
            
               BARBADOS
            
            
               BELIZE
            
            
            
               ê 1025/2014 Art. 1
            
            
               THE REPUBLIC OF BOTSWANA
            
            
            
               ê 1027/2014 Art. 1
            
            
               THE REPUBLIC OF CAMEROON
            
            
            
               ê 1025/2014 Art. 1
            
            
               THE REPUBLIC OF CÔTE D'IVOIRE
            
            
            
               ê 527/2013 Art. 1(2) and annex
            
         
         
            
               THE COMMONWEALTH OF DOMINICA
            
            
               THE DOMINICAN REPUBLIC
            
            
            
               ê Corrigendum, OJ L 13, 20.1.2015, p. 13
            
            
               THE REPUBLIC OF FIJI
            
            
            
               ê 1025/2014 Art. 1
            
            
               THE REPUBLIC OF GHANA
            
            
            
               ê 527/2013 Art. 1(2) and annex
            
            
               GRENADA
            
            
               THE COOPERATIVE REPUBLIC OF GUYANA
            
            
               JAMAICA
            
            
            
               ê 1387/2014 Art. 1
            
            
               THE REPUBLIC OF KENYA
            
            
            
               ê 527/2013 Art. 1(2) and annex
            
            
               THE REPUBLIC OF MADAGASCAR
            
            
               THE REPUBLIC OF MAURITIUS
            
         
         
            
            
               ê 1025/2014 Art. 1
            
            
               THE REPUBLIC OF NAMIBIA
            
            
            
               ê 527/2013 Art. 1(2) and annex
            
            
               THE INDEPENDENT STATE OF PAPUA NEW GUINEA
            
            
               FEDERATION OF SAINT KITTS AND NEVIS
            
            
               SAINT LUCIA
            
            
               SAINT VINCENT AND THE GRENADINES
            
            
               THE REPUBLIC OF SEYCHELLES
            
            
               THE REPUBLIC OF SURINAME
            
            
            
               ê 1025/2014 Art. 1
            
            
               THE KINGDOM OF SWAZILAND
            
            
            
               ê 527/2013 Art. 1(2) and annex
            
            
               THE REPUBLIC OF TRINIDAD AND TOBAGO
            
            
               THE REPUBLIC OF ZIMBABWE
            
            
               _____________
            
            
         
         
            
               ê 1528/2007 (adapted)
            
            
               ANNEX II
            
            
               Rules of origin
            
            
               CONCERNING THE DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’ AND METHODS OF ADMINISTRATIVE COOPERATION
            
            
               TITLE I: General Provisions
            
            
               Articles
            
            
               1. Definitions
            
            
               TITLE II: Definition of the concept of originating products
            
            
               Articles
            
            
               2. General requirements
            
            
               3. Wholly obtained products
            
            
               4. Sufficiently worked or processed products
            
            
               5. Insufficient working or processing operations
            
            
               6. Cumulation of origin
            
            
               7. Unit of qualification
            
            
               8. Accessories, spare parts and tools
            
            
               9. Sets
            
            
               10. Neutral elements
            
            
               TITLE III: Territorial requirements
            
            
               Articles
            
         
         
            
               11. Principle of territoriality
            
            
               12. Direct transport
            
            
               13. Exhibitions
            
            
               TITLE IV: Proof of origin
            
            
               Articles
            
            
               14. General requirements
            
            
               15. Procedure for the issue of a movement certificate EUR 1
            
            
               16. Movement certificates EUR 1 issued retrospectively
            
            
               17. Issue of a duplicate movement certificate EUR 1
            
            
               18. Issue of movement certificates EUR 1 on the basis of a proof of origin issued or made out previously
            
            
               19. Conditions for making out an invoice declaration
            
            
               20. Approved exporter
            
            
               21. Validity of proof of origin
            
            
               22. Transit procedure
            
            
               23. Submission of proof of origin
            
            
               24. Importation by instalments
            
            
               25. Exemptions from proof of origin
            
            
               26. Information procedure for cumulation purposes
            
            
               27. Supporting documents
            
            
               28. Preservation of proof of origin and supporting documents
            
         
         
            
               29. Discrepancies and formal errors
            
            
               30. Amounts expressed in EUR
            
            
               TITLE V: Arrangements for administrative cooperation
            
            
               Articles
            
            
               31. Mutual assistance
            
            
               32. Verification of proofs of origin
            
            
               33. Verification of suppliers' declaration
            
            
               34. Penalties
            
            
               35. Free zones
            
            
               36. Derogations
            
            
               TITLE VI: Ceuta and Melilla
            
            
               Articles
            
            
               37. Special conditions
            
            
               TITLE VII: Final provision
            
            
               Articles
            
            
               38. Appendices
            
            
               INDEX
            
            
               APPENDICES
            
            
               APPENDIX 1: Introductory notes to the list in this Annex
            
            
               APPENDIX 2: List of working or processing required to be carried out on non originating materials in order that the product manufactured can obtain originating status
            
         
         
            
               APPENDIX 2A: Derogations from the list of working or processing required to be carried out on non originating materials in order that the product manufactured can obtain originating status, accordingly to Article 4 of this Annex
            
            
               APPENDIX 3: Form for movement certificate
            
            
               APPENDIX 4: Invoice declaration
            
            
               APPENDIX 5A: Supplier declaration for products having preferential origin status
            
            
               APPENDIX 5B: Supplier declaration for products not having preferential original status
            
            
               APPENDIX 6: Information certificate
            
            
               APPENDIX 7: Products to which Article 6(5) of this Annex shall not be applicable
            
            
               APPENDIX 8: Fishery products to which Article 6(5) of this Annex shall temporarily not be applicable
            
            
               APPENDIX 9: Neighbouring developing countries
            
            
               APPENDIX 10: Products for which the cumulation provisions referred to in Articles 2(2), 6(1) and 6(2) of this Annex apply after 1 October 2015 and to which the provisions of Articles 6(5), 6(9) and 6(12) of this Annex shall not be applicable
            
            
               APPENDIX 11: Products to which the provisions of Articles 6(5), 6(9) and 6(12) of this Annex shall not be applicable
            
            
               APPENDIX 12: Overseas countries and territories
            
            
               TITLE I
            
            
               GENERAL PROVISIONS
            
            
               Article 1
            
            
               Definitions
            
            
               For the purposes of this Annex Ö the following definitions shall apply Õ :
            
            
               (a)‘manufacture’ Ö means Õ any kind of working or processing including assembly or specific operations;
            
            
               (b)‘material’ Ö means Õ any ingredient, raw material, component or part, etc., used in the manufacture of the product;
            
            
               (c)‘product’ Ö means Õ the product being manufactured, even if it is intended for later use in another manufacturing operation;
            
         
         
            
               (d)‘goods’ Ö means Õ both materials and products;
            
            
               (e)‘customs value’ Ö means Õ 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’ Ö means Õ the price paid for the product ex works to the manufacturer 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’ Ö means Õ 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 territory concerned;
            
            
               (h)‘value of originating materials’ Ö means Õ the value of such materials as defined in point (g) applied mutatis mutandis;
            
            
               (i)‘added value’ Ö means Õ the ex-works price minus the customs value of materials imported into either the Ö Union Õ or the ACP States;
            
            
               (j)‘chapters’ and ‘headings’ Ö means Õ 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 Annex as ‘the Harmonised System’ or ‘HS’;
            
            
               (k)‘classified’ Ö refers Õ to the classification of a product or material under a particular heading;
            
            
               (l)‘consignment’ Ö means Õ 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’ Ö includes Õ territorial waters;
            
            
               (n)‘OCT’ Ö means Õ the countries and territories mentioned in Appendix 12.
            
            
               TITLE II
            
            
               DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’
            
            
               Article 2
            
            
               General requirements
            
            
               1. For the purpose of the application of the provisions of this Regulation, the following products shall be considered as originating in the ACP States of Annex I, hereafter, for the purpose of this Annex, referred to as ‘ACP States’:
            
            
               (a)products wholly obtained in the ACP States within the meaning of Article 3 of this Annex;
            
            
               (b)products obtained in the ACP States incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the ACP States within the meaning of Article 4 of this Annex.
            
            
               2. For the purpose of the implementation of paragraph 1, the territories of the ACP States shall be considered as being one territory.
            
            
               Originating products made up of materials wholly obtained or sufficiently worked or processed in two or more ACP States shall be considered as products originating in the ACP State where the last working or processing took place, provided the working or processing carried out there goes beyond that referred to in Article 5 of this Annex.
            
         
         
            
               3. For products listed in Appendix 10, paragraph 2 shall apply only after 1 October 2015.
            
            
               Article 3
            
            
               Wholly obtained products
            
            
               1. The following shall be considered as wholly obtained in the ACP States or in the Ö Union Õ :
            
            
               (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 aquaculture, including mariculture, where the fish are born and raised there;
            
            
               (g)products of sea fishing and other products taken from the sea outside the territorial waters by their vessels;
            
            
               (h)products made aboard their factory ships exclusively from products covered by point (g);
            
            
               (i)used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste;
            
            
               (j)waste and scrap resulting from manufacturing operations conducted there;
            
            
               (k)products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;
            
            
               (l)goods produced there exclusively from the products specified in points (a) to (k).
            
            
               2. The terms ‘their vessels’ and ‘their factory ships’ in points (g) and (h) of paragraph 1 shall apply only to vessels and factory ships Ö which Õ :
            
            
               (a) are registered in a Member State or in an ACP State;
            
            
               (b) sail under the flag of a Member State or of an ACP State;
            
            
               (c) meet one of the following conditions:
            
         
         
            
               (i)they are at least 50 % owned by nationals of the ACP State or of a Member State
            
            
               or
            
            
               (ii)they are owned by companies Ö which Õ ;
            
            
               – have their head offices and their main places of business in the ACP State or in a Member State; and
            
            
               – are at least 50 % owned by the ACP State, public entities of that State or nationals of that country or of a Member State.
            
            
               3. Notwithstanding paragraph 2, the Ö Union Õ shall, upon request by an ACP State, recognise vessels chartered or leased by the ACP State to undertake fisheries activities in its exclusive economic zone as ‘their vessels’ under the following conditions:
            
            
               (a)that the ACP State offered the Ö Union Õ the opportunity to negotiate a fisheries agreement and the Ö Union Õ did not accept that offer;
            
            
               (b)that the charter or lease contract has been accepted by the Commission as providing adequate opportunities for the development of the capacity of the ACP State to fish on its own account and in particular as conferring on the ACP State the responsibility for the nautical and commercial management of the vessel placed at its disposal for a significant period of time.
            
            
               Article 4
            
            
               Sufficiently worked or processed products
            
            
               1. For the purposes of this Annex, products which are not wholly obtained shall be considered to be sufficiently worked or processed in the ACP States or in the Ö Union Õ , when the conditions set out in the list in Appendix 2 or, alternatively, in Appendix 2A are fulfilled. The conditions referred to above indicate, for all products covered by this Regulation, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. Accordingly, 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 given product may nevertheless be used, provided that:
            
            
               (a)their total value does not exceed 15 per cent of the ex-works price of the product;
            
            
               (b)none of the percentages given in the list for the maximum value of non-originating materials are 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. (a)Notwithstanding paragraph 1 and after prior notification of the Commission by a Pacific ACP State, processed fishery products of headings 1604 and 1605 processed or manufactured in on-land premises in that State from non-originating materials of headings 0302 or 0303 that have been landed in a port of that State shall be considered as sufficiently worked or processed for the purposes of Article 2. The notification to the Commission shall indicate the development benefits to the fisheries sector in that State, and shall include the necessary information concerning the species concerned, the products to be manufactured and an indication of the respective quantities to be involved.
            
            
               (b)A report to the Ö Union Õ on the implementation of point (a) shall be drawn up by the Pacific ACP State no later than three years after the notification.
            
            
               (c)Point (a) shall apply without prejudice to sanitary and phytosanitary measures in force in the Ö Union Õ, effective conservation and sustainable management of fishing resources and support to combat illegal, unreported and unregulated fishing activities in the region.
            
            
               4. Paragraphs 1, 2 and 3 shall apply except as provided in Article 5.
            
            
               Article 5
            
         
         
            
               Insufficient working or processing operations
            
            
               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 4 are satisfied:
            
            
               (a)operations to ensure the preservation of products in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations;
            
            
               (b)simple operations consisting of the removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting, cutting up;
            
            
               (c)changes of packaging and breaking up and assembly of packages;
            
            
               (d)simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards, etc., and all other simple packaging operations;
            
            
               (e)affixing marks, labels and other like distinguishing signs on products or their packaging;
            
            
               (f)simple mixing of products, whether or not of different kinds; mixing of sugar with any other material;
            
            
               (g)simple assembly of parts to constitute a complete product;
            
            
               (h)a combination of two or more of the operations specified in points (a) to (g);
            
            
               (i)slaughter of animals;
            
            
               (j)husking, partial or total bleaching, polishing and glazing of cereals and rice;
            
            
               (k)operations to colour sugar or form sugar lumps; partial or total milling of sugar;
            
            
               (l)peeling, stoning and shelling of fruits, nuts and vegetables.
            
            
               2. All the operations carried out in either the ACP States or the Ö Union Õ 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 6
            
            
               Cumulation of origin
            
            
               Cumulation with the OCT and the Ö Union Õ
            
            
               1. Materials originating in the Ö Union Õ or in the OCT shall be considered as materials originating in the ACP States when incorporated into a product obtained there. It shall not be necessary for such materials to have undergone sufficient working or processing, provided they have undergone working or processing beyond that referred to in Article 5.
            
            
               2. Working and processing carried out in the Ö Union Õ or in the OCT shall be considered as having been carried out in the ACP States when the materials undergo subsequent working or processing in the ACP States beyond that referred to in Article 5.
            
         
         
            
               3. For the purpose of determining whether the products originate in the OCT, the provisions of this Annex shall apply mutatis mutandis.
            
            
               4. For products listed in Appendix 10, the provisions of this Article shall apply only after 1 October 2015.
            
            
               Cumulation with South Africa
            
            
               5. Subject to the provisions of paragraphs 6, 7, 8 and 11, materials originating in South Africa shall be considered as originating in the ACP States when incorporated into a product obtained there provided they have undergone working or processing beyond that referred to in Article 5. It shall not be necessary for such materials to have undergone sufficient working or processing.
            
            
               6. Products which have acquired originating status by virtue of paragraph 5 shall continue to be considered as products originating in the ACP States only when the value added there exceeds the value of the materials used that originate in South Africa. If that is not so, the products concerned shall be considered as originating in South Africa. In the allocation of origin, no account shall be taken of materials originating in South Africa which have undergone sufficient working or processing in the ACP States.
            
            
               7. The cumulation provided for in paragraph 5 shall not apply to the products listed in Appendices 7, 10 and 11.
            
            
               8. The cumulation provided for in paragraph 5 shall apply to the products listed in Appendix 8 only when the tariffs on those products in the framework of the Agreement on Trade, Development and Co-operation between the Ö Union Õ and the Republic of South Africa have been eliminated. The Commission shall publish the date on which the conditions of this paragraph have been fulfilled in the Official Journal of the European Union (C series).
            
            
               9. Without prejudice to paragraphs 7 and 8, working and processing carried out in South Africa shall be considered as having been carried out in another Member State of the South African Customs Union (SACU), being an ACP State, when the materials undergo subsequent working or processing in that other Member State of the SACU.
            
            
               10. Without prejudice to paragraphs 7 and 8 and at the request of the ACP States, working and processing carried out in South Africa shall be considered as having been carried out in the ACP States when the materials undergo subsequent working or processing in an ACP State within the context of a regional economic integration agreement.
            
            
               11. The requests of the ACP States shall be decided on in accordance with the Ö examination Õ procedure referred to in Article Ö 21(5) Õ of Ö this Õ Regulation. 
            
            
               12. The cumulation provided for in paragraph 5 may be applied only where the South African materials used have acquired the status of originating products through the application of rules of origin identical to those set out in this Annex. The cumulation provided for in paragraph 9 and 10 may be applied only through the application of rules of origin identical to those set out in this Annex.
            
            
               Cumulation with neighbouring developing countries
            
            
               13. At the request of the ACP States, materials originating in a neighbouring developing country, other than an ACP State, belonging to a coherent geographical entity, shall be considered as materials originating in the ACP States when incorporated into a product obtained there. It shall not be necessary for such materials to have undergone sufficient working or processing, provided that:
            
            
               –the working or processing carried out in the ACP State exceeds the operations listed in Article 5;
            
            
               –the ACP States, the Ö Union Õ and the other countries concerned have concluded an agreement on adequate administrative procedures which will ensure correct implementation of this paragraph.
            
            
               This paragraph shall not apply to tuna products classified under Harmonised System Chapters 3 or 16 and to rice products of HS Code 1006.
            
            
               For the purpose of determining whether products originate in a neighbouring developing country, the provisions of this Annex shall apply.
            
            
               The requests of the ACP States shall be decided on in accordance with the Ö examination Õ procedure referred to in Article Ö 21(5) Õ of Ö this Õ Regulation. Such decisions shall also identify the products for which cumulation provided for under this paragraph may not be permitted.
            
            
               Article 7
            
            
               Unit of qualification
            
         
         
            
               1. The unit of qualification for the application of this Annex shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonised System.
            
            
               Accordingly:
            
            
               (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 shall constitute 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 shall be taken individually when this Annex is applied.
            
            
               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 8
            
            
               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 9
            
            
               Sets
            
            
               Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when all the 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 10
            
            
               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 11
            
            
               Principle of territoriality
            
            
               1. The conditions set out in Title II of this Annex relating to the acquisition of originating status must be fulfilled without interruption in the ACP States, save as provided in Article 6.
            
            
               2. If originating goods exported from the ACP States, the Ö Union Õ or the OCT to another country are returned, except insofar as provided in Article 6, they shall be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:
            
            
               (a)the goods returned are the same goods as those exported; and
            
            
               (b)they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.
            
            
               Article 12
            
            
               Direct transport
            
            
               1. The preferential treatment provided for in this Regulation shall apply only to products that satisfy the requirements of this Annex and are transported directly between the territory of the ACP States, of the Ö Union Õ , of the OCT or of South Africa for the purposes of Article 6 without entering any other territory. 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 an ACP State or of the Ö Union Õ .
            
            
               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 those, any substantiating documents.
            
            
               Article 13
            
            
               Exhibitions
            
         
         
            
               1. Originating products sent from an ACP State for exhibition in a country other than those referred to in Article 6 and sold after the exhibition for importation into the Ö Union Õ shall benefit on importation from the provisions of this Regulation provided it is shown to the satisfaction of the customs authorities that:
            
            
               (a)an exporter has consigned those products from an ACP State 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 Ö Union Õ ;
            
            
               (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 shall be issued or made out in accordance with the provisions of Title IV and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition shall 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
            
            
               PROOF OF ORIGIN
            
            
               Article 14
            
            
               General requirements
            
            
               1. Products originating in the ACP States shall, on importation into the Ö Union Õ , benefit from the provisions of this Regulation upon submission of either:
            
            
               (a)a movement certificate EUR.1, a specimen of which is given in Appendix 3; or
            
            
               (b)in the cases specified in Article 19(1), a declaration, the text of which appears in Appendix 4, 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 ( ‘invoice declaration’).
            
            
               2. Notwithstanding paragraph 1, originating products within the meaning of this Annex shall, in the cases specified in Article 25, benefit from the provisions of this Regulation without it being necessary to submit any of the documents referred to above.
            
            
               Article 15
            
            
               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 that purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which are given in Appendix 3. Those forms shall be completed in accordance with the provisions of this Annex. If they are handwritten, they shall be completed in ink in printed characters. The description of the products shall be given in the box reserved for that purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line shall 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 at any time, at the request of the customs authorities of the exporting ACP State where the movement certificate EUR.1 is issued, produce all appropriate documents proving the originating status of the products concerned as well as fulfilment of the other requirements of this Annex.
            
         
         
            
               4. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting ACP State if the products concerned can be considered as products originating in the ACP States or in one of the other countries referred to in Article 6 and fulfil the other requirements of this Annex.
            
            
               5. The issuing customs authorities shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Annex. For that 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. The issuing customs authorities shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.
            
            
               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 16
            
            
               Movement certificates EUR.1 issued retrospectively
            
            
               1. Notwithstanding Article 15(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 purposes the implementation of paragraph 1, the exporter shall 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 shall be endorsed with the following phrase:
            
            
               ‘ISSUED RETROSPECTIVELY’
            
            
               5. The endorsement referred to in paragraph 4 shall be inserted in the ‘Remarks’ box of the movement certificate EUR.1.
            
            
               Article 17
            
            
               Issue of a duplicate movement certificate EUR.1
            
            
               1. In the event of the 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 shall be endorsed with the following word:
            
            
               ‘DUPLICATE’
            
            
               3. The endorsement referred to in paragraph 2 shall be inserted in the ‘Remarks’ box of the duplicate movement certificate EUR.1.
            
         
         
            
               4. The duplicate, which shall bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.
            
            
               Article 18
            
            
               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 an ACP State or in the Ö Union Õ , 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 those products elsewhere within the ACP States or within the Ö Union Õ . The replacement movement certificate(s) EUR.1 shall be issued by the customs office under the control of which the products are placed.
            
            
               Article 19
            
            
               Conditions for making out an invoice declaration
            
            
               1. An invoice declaration as referred to in Article 14(1)(b) may be made out:
            
            
               (a)by an approved exporter within the meaning of Article 20, or
            
            
               (b)by any exporter for any consignment consisting of one or more packages containing originating products total value of which 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 ACP States or in one of the other countries referred to in Article 6 and fulfil the other requirements of this Annex.
            
            
               3. The exporter making out an invoice declaration shall at any time, at the request of the customs authorities of the exporting country, produce all appropriate documents proving the originating status of the products concerned as well as fulfilment of the other requirements of this Annex.
            
            
               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 Appendix 4 using one of the linguistic versions set out in that Appendix 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 20 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 20
            
            
               Approved exporter
            
            
               1. The customs authorities of the exporting country may authorise any exporter who makes frequent shipments of products under the provisions of this Regulation to make out invoice declarations irrespective of the value of  the products concerned. An exporter seeking such authorisation shall offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as fulfilment of the other requirements of this Annex.
            
            
               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, does not fulfil the conditions referred to in paragraph 2 or otherwise makes incorrect use of the authorisation.
            
            
               Article 21
            
            
               Validity of proof of origin
            
            
               1. A proof of origin shall be valid for ten months from the date of issue in the exporting country, and must be submitted within that period to the customs authorities of the importing country.
            
            
               2. Proof of origin which is 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 late presentation, the customs authorities of the importing country may accept the proof of origin where the products have been submitted before the final date.
            
            
               Article 22
            
            
               Transit procedure
            
            
               When the products enter an ACP State other than the country of origin, a further period of validity of 4 months shall begin on the date on which the customs authorities in the country of transit enter the following in box 7 of the certificate EUR.1:
            
            
               –the word ‘transit’,
            
            
               –the name of the country of transit,
            
            
               –the official stamp, a specimen of which had been made available to the Commission, in conformity with Article 31, and
            
            
               –the date of the endorsements.
            
            
               Article 23
            
            
               Submission of proof of origin
            
            
               Proof of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. Those 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 application of the provisions of this Regulation.
            
            
               Article 24
            
            
               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 heading Nos 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 25
            
         
         
            
               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 Annex and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, that 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 those products may 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 26
            
            
               Information procedure for cumulation purposes
            
            
               1. When Articles 2(2) and 6(1) are applied, evidence of the originating status within the meaning of this Annex of the materials coming from the other ACP States, the Ö Union Õ or the OCT shall be given by a movement certificate EUR.1 or by the supplier's declaration, a specimen of which is given in Appendix 5A, given by the exporter in the State or OCT from which the materials came.
            
            
               2. When Articles 2(2), 6(2) and 6(9) are applied, evidence of the working or processing carried out in other ACP States, the Ö Union Õ , the OCT or South Africa shall be given by the supplier's declaration, a specimen of which appears in Appendix 5B, given by the exporter in the State or OCT from which the materials came.
            
            
               3. A separate supplier's declaration shall be given by the supplier for each consignment of material on the commercial invoice relating to that shipment or in an annex to that invoice, or on a delivery note or other commercial document relating to that shipment which describes the materials concerned in sufficient detail for them to be identified.
            
            
               4. The supplier's declaration may be made out on a pre-printed form.
            
            
               5. The suppliers' declarations shall be signed in manuscript. However, where the invoice and the supplier's declaration are established using electronic data-processing methods, the supplier's declaration need not be signed in manuscript provided the responsible official in the supplying company is identified to the satisfaction of the customs authorities in the State where the suppliers' declarations are drawn up. Those customs authorities may lay down conditions for the implementation of this paragraph.
            
            
               6. The supplier's declarations shall be submitted to the competent customs office in the exporting ACP State that has been requested to issue the movement certificate EUR.1.
            
            
               Article 27
            
            
               Supporting documents
            
            
               The documents referred to in Articles 15(3) and 19(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 an ACP State or in one of the other countries referred to in Article 6 and fulfil the other requirements of this Annex 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 an ACP State or in one of the other countries referred to in Article 6 where those documents are used in accordance with domestic law;
            
            
               (c)documents proving the working or processing of materials in the ACP States, in the Ö Union Õ or in the OCT, issued or made out in an ACP State, in the Ö Union Õ or in an OCT, where those 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 ACP States or in one of the other countries referred to in Article 6 and in accordance with this Annex.
            
            
               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 the documents referred to in Article 15(3) for at least three years.
            
            
               2. The exporter making out an invoice declaration shall keep a copy of this invoice declaration as well as the documents referred to in Article 19(3) for at least three years.
            
            
               3. The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep the application form referred to in Article 15(2) for at least three years.
            
            
               4. The customs authorities of the importing country shall keep the movement certificates EUR.1 and the invoice declarations submitted to them for at least three years.
            
            
               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 that document does correspond to the products submitted.
            
            
               2. Obvious formal errors such as typing errors on a proof of origin should not cause that document to be rejected if those errors are not such as to create doubts concerning the correctness of the statements made in that document.
            
            
               Article 30
            
            
               Amounts expressed in euro
            
            
               1. For purposes of the application of Article 19(1)(b) and Article 25(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of an ACP State, of the Member States and of the other countries or territories referred to in Article 6 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 19(1)(b) or Article 25(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 on the first working day of October. The amounts shall be communicated to the Commission by 15 October and shall apply from 1 January the following year. The Commission shall notify all countries concerned of the relevant amounts.
            
            
               4. A country may round up or down the amount resulting from the conversion of an amount expressed in euro into its national currency. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 per cent. A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, before any rounding-off, results in an increase of less than 15 per cent in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value.
            
            
               5. The amounts expressed in euro shall be reviewed by the Commission. When carrying out that review, the Commission shall consider the desirability of preserving the effects of the limits concerned in real terms. For that purpose, it may decide to modify the amounts expressed in euro.
            
            
               TITLE V
            
            
               ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
            
            
               Article 31
            
            
               Mutual assistance
            
         
         
            
               1. The ACP States shall send the Commission specimens of the stamps used together with the addresses of the customs authorities competent to issue movement certificates EUR.1 and carry out the subsequent verification of movement certificates EUR.1 and invoice declarations.
            
            
               Movement certificates EUR.1 and invoice declarations shall be accepted for the purpose of applying preferential treatment from the date the information is received by the Commission.
            
            
               The Commission shall send that information to the customs authorities of the Member States.
            
            
               2. In order to ensure the proper application of this Annex, the Ö Union Õ , the OCT and the ACP States shall assist each other, through the competent customs administrations, in checking the authenticity of movement certificates EUR.1, invoice declarations or supplier's declarations and the correctness of the information given in those documents.
            
            
               The authorities consulted shall provide the relevant information concerning the conditions under which a product has been made, indicating in particular the conditions in which the rules of origin have been complied with in the various ACP States, Member States and OCT concerned.
            
            
               Article 32
            
            
               Verification of proof of origin
            
            
               1. Subsequent verifications of proof 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 Annex.
            
            
               2. For the purposes of implementing 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 copies of those 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 or origin is incorrect shall be forwarded in support of the request for verification.
            
            
               3. Verification shall be carried out by the customs authorities of the exporting country. For that 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 verification shall be informed of the results of that verification as soon as possible. Those results shall indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in the ACP States or in one of the countries referred to in Article 6 and fulfil the other requirements of this Annex.
            
            
               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.
            
            
               7. Where the verification procedure or any other information available appears to indicate that the provisions of this Annex are being contravened, appropriate enquires shall be carried out with due urgency to identify and prevent such contraventions.
            
            
               Article 33
            
            
               Verification of suppliers' declarations
            
            
               1. Verification of suppliers' declaration may be carried out at random or whenever the customs authorities of the importing State have reasonable doubts as to the authenticity of the document or the accuracy or completeness of the information concerning the true origin of the materials in question.
            
            
               2. The customs authorities to which a supplier's declaration is submitted may request the customs authorities of the State where the declaration was made to issue an information certificate, a specimen of which is given in Appendix 6. Alternatively, the customs authorities to which a supplier's declaration is submitted may request the exporter to produce an information certificate issued by the customs authorities of the State where the declaration was made.
            
            
               A copy of the information certificate shall be preserved by the office which has issued it for at least three years.
            
            
               3. The requesting customs authorities shall be informed of the results of the verification as soon as possible. The results shall be such as to indicate positively whether the declaration concerning the status of the materials is correct.
            
         
         
            
               4. For the purpose of verification, suppliers shall keep a copy of the document containing the declaration together with all necessary evidence showing the true status of the materials for not less than three years.
            
            
               5. The customs authorities in the State where the supplier's declaration is drawn up shall have the right to call for any evidence or to carry out any check which they consider appropriate in order to verify the correctness of any supplier's declaration.
            
            
               6. Any movement certificate EUR.1 or invoice declaration issued or made out on the basis of an incorrect supplier's declaration shall be considered null and void.
            
            
               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 preferential treatment for products.
            
            
               Article 35
            
            
               Free zones
            
            
               1. All necessary steps shall be taken to ensure that products traded under cover of a proof of origin or a supplier's declaration and which in the course of transport use a free zone situated in their territory are not replaced by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.
            
            
               2. By way of exemption from the provisions of paragraph 1, when originating products 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 EUR.1 certificate at the exporter's request provided that the treatment or processing undergone complies with the provisions of this Annex.
            
            
               Article 36
            
            
               Derogations
            
            
               1. On its own initiative or in response to a request from a beneficiary country the Commission may grant a beneficiary country a temporary derogation from the provisions of this Annex where:
            
            
               (a)internal or external factors temporarily deprive it of the ability to comply with the rules for the acquisition of origin laid down in this Annex where it could do so previously; or
            
            
               (b)it requires time to prepare itself to comply with the rules for the acquisition of origin laid down in this Annex.
            
            
               2. Such a temporary derogation shall be limited to the duration of the effect of the internal or external factors giving rise to it or the length of time needed for the beneficiary country to achieve compliance with the rules.
            
            
               3. A request for derogation shall be made in writing to the Commission. It shall state the reasons as indicated in paragraph 1 why a derogation is required and shall include appropriate supporting documents.
            
            
               4. Measures under this article shall be adopted in accordance with the Ö examination Õ procedure referred to in Article Ö 21(5) Õ of Ö this Õ Regulation.
            
            
               The Ö Union Õ shall respond positively to all requests by ACP States which are duly justified in accordance with this Article and which cannot cause serious injury to an established Ö Union Õ industry.
            
            
               TITLE VI
            
         
         
            
               CEUTA AND MELILLA
            
            
               Article 37
            
            
               Special conditions
            
            
               1. The term ‘ Ö Union Õ ’ used in this Annex shall not cover Ceuta and Melilla. The term ‘products originating in the Ö Union Õ shall not cover products originating in Ceuta and Melilla.
            
            
               2. The provisions of this Annex shall apply mutatis mutandis in determining whether products may be deemed as originating in the ACP States when imported into Ceuta and Melilla.
            
            
               3. Where products wholly obtained in Ceuta, Melilla or the Ö Union Õ undergo working and processing in the ACP States, they shall be considered as having been wholly obtained in the ACP States.
            
            
               4. When materials undergo further working or processing in the ACP States working or processing carried out in Ceuta, Melilla or the Ö Union Õ shall be considered as having been carried out in the ACP States.
            
            
               5. For the purpose of implementation of paragraphs 3 and 4 of this Article, the insufficient operations listed in Article 5 shall not be considered as working or processing.
            
            
               6. Ceuta and Melilla shall be considered as a single territory.
            
            
               TITLE VII
            
            
                FINAL PROVISION
            
            
               Article 38
            
            
               Appendices
            
            
               The Appendices to this Annex shall form an integral part thereof.
            
            
               Appendix 1
            
            
               Introductory notes to the list in this Annex
            
            
               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 4 of this Annex.
            
            
               Note 2:
            
            
               1. 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 columns 3 or 4. Where, in some cases, the entry in the first column is preceded by an ‘ex’, this signifies that the rules in columns 3 or 4 apply only to the part of that heading as described in column 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 columns 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.
            
            
               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 columns 3 or 4.
            
            
               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 has to be applied.
            
            
               Note 3:
            
            
               1. The provisions of Article 4 of this Annex concerning products having acquired originating status which are used in the manufacture of other products apply regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the Ö Union Õ or in the ACP States.
            
            
               Example:
            
            
               An engine of heading No 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 per cent of the ex-works price, is made from ‘other alloy steel roughly shaped by forging’ of heading No ex7224.
            
            
               If this forging has been forged in the Ö Union Õ from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading No ex7224 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 Ö Union Õ . The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.
            
            
               2. 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. This 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. Without prejudice to Note 3.2 where a rule states that ‘materials of any heading’ may be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression ‘manufacture from materials of any heading, including other materials of heading No …’ means that only materials classified in the same heading as the product of a different description than that of the product as given in column 2 of the list may be used.
            
            
               4. When a rule in the list specifies that a product may be manufactured from more than one material, this means that any one or more materials may be used. It does not require that all be used.
            
            
               Example:
            
            
               The rule for fabrics of heading Nos 5208 to 5212 provides that natural fibres may be used and those 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.
            
            
               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 6.3 below in relation to textiles).
            
            
               Example:
            
            
               The rule for prepared foods of heading No 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.
            
            
               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 highest of the percentages given. Furthermore, the individual percentages must not be exceeded in relation to the particular materials they apply to.
            
         
         
            
               Note 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 that have been carded, combed or otherwise processed but not spun.
            
            
               2. The term ‘natural fibres’ includes horsehair of heading No 0503, silk of heading Nos 5002 and 5003 as well as the wool fibres, fine or coarse animal hair of heading Nos 5101 to 5105, the cotton fibres of heading Nos 5201 to 5203 and the other vegetable fibres of heading Nos 5301 to 5305.
            
            
               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. The term ‘man-made staple fibres’ is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of heading Nos 5501 to 5507.
            
            
               Note 5:
            
            
               1. Where for a given product in the list a 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, which, taken together, represent 10 per cent or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below).
            
            
               2. However, the tolerance mentioned in Note 5.1 may only be applied to mixed products which have been made from two or more basic textile materials.
            
            
               The following are the basic textile materials:
            
            
               –silk,
            
            
               –wool,
            
            
               –coarse animal hair,
            
            
               –fine animal hair,
            
            
               –horsehair,
            
            
               –cotton,
            
            
               –paper-making materials and paper,
            
            
               –flax,
            
            
               –true hemp,
            
            
               –jute and other textile baste 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 polyphenylene sulphide,
            
            
               –synthetic man-made staple fibres of polyvinyl 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 No 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 No 5605.
            
            
               Example:
            
         
         
            
               A yarn of heading No 5205 made from cotton fibres of heading No 5203 and synthetic staple fibres of heading No 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres that do not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) may be used up to a weight of 10 per cent of the yarn.
            
            
               Example:
            
            
               A woollen fabric of heading No 5112 made from woollen yarn of heading No 5107 and synthetic yarn of staple fibres of heading No 5509 is a mixed fabric. Therefore synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) or woollen yarn that 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 their total weight does not exceed 10 per cent of the weight of the fabric.
            
            
               Example:
            
            
               Tufted textile fabric of heading No 5802 made from cotton yarn of heading No 5205 and cotton fabric of heading No 5210 is only a mixed product if the cotton fabric is itself a mixed fabric being made from yarns classified in two separate headings or if the cotton yarns used are themselves mixtures.
            
            
               Example:
            
            
               If the tufted textile fabric concerned had been made from cotton yarn of heading No 5205 and synthetic fabric of heading No 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is accordingly a mixed product.
            
            
               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 per cent in respect of this yarn.
            
            
               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 an adhesive between two layers of plastic film’, this tolerance is 30 per cent in respect of this strip.
            
            
               Note 6:
            
            
               1. In the case of those textile products, which are marked in the list by a footnote referring to this Introductory Note, textile trimmings and accessories which do not satisfy the rule set out in the list in column 3 for the made up products concerned may be used provided that their weight does not exceed 10 % of the total weight of all the textile materials incorporated.
            
            
               Textile trimmings and accessories are those classified in Chapters 50 to 63. Linings and interlinings are not being regarded as trimmings or accessories.
            
            
               2. Any non-textile trimmings and accessories or other materials used which contain textiles do not have to satisfy the conditions set out in column 3 even though they fall outside the scope of Note 3.5.
            
            
               3. In accordance with Note 3.5, any non-originating non-textile trimmings and accessories or other product, which do not contain any textiles, may anyway, be used freely where they cannot be made from the materials listed in column 3.
            
            
               For example
                  1
               , if a rule in the list says that for a particular textile item, such as a blouse, yarn must be used, this does not prevent the use of metal items, such as buttons, because they cannot be made from textile materials.
            
            
               4. Where a percentage rule applies, the value of trimmings and accessories must be taken into account when calculating the value of the non-originating materials incorporated.
            
            
               Note 7:
            
            
               1. For the purposes of heading Nos ex2707, 2713 to 2715, ex2901, ex2902 and ex3403, the ‘specific processes’ are the following:
            
            
               (a)Vacuum distillation;
            
            
               (b)Redistillation by a very thorough fractionation process
                  2
               ;
            
         
         
            
               (c)Cracking;
            
            
               (d)Reforming;
            
            
               (e)Extraction by means of selective solvents;
            
            
               (f)The process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
            
            
               (g)Polymerisation;
            
            
               (h)Alkylation;
            
            
               (i)Isomerisation.
            
            
               2. For the purposes of heading Nos 2710, 2711 and 2712, the ‘specific processes’ are the following:
            
            
               (a)Vacuum distillation;
            
            
               (b)Redistillation by a very thorough fractionation process
                  3
               ;
            
            
               (c)Cracking;
            
            
               (d)Reforming;
            
            
               (e)Extraction by means of selective solvents;
            
            
               (f)The process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
            
            
               (g)Polymerisation;
            
            
               (h)Alkylation;
            
            
               (i)Isomerisation;
            
            
               (j)In respect of heavy oils falling within heading No ex2710 only, desulphurisation with hydrogen resulting in a reduction of at least 85 per cent of the sulphur content of the products processed (ASTM D 1266-59 T method);
            
            
               (k)In respect of products falling within heading No 2710 only, deparaffining by a process other than filtering;
            
            
               (l)In respect of heavy oils falling within heading No ex2710 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 No ex2710 (e.g. hydrofinishing or decolourisation) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
            
         
         
            
               (m)In respect of fuel oils falling within heading No ex2710 only, atmospheric distillation, on condition that less than 30 per cent of these products distils, by volume, including losses, at 300 °C by the ASTM D 86 method;
            
            
               (n)In respect of heavy oils other than gas oils and fuel oils falling within heading No ex2710 only, treatment by means of a high-frequency electrical brush-discharge.
            
            
               3. For the purposes of heading Nos ex2707, 2713 to 2715, ex2901, ex2902 and ex3403, 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, any combination of these operations or like operations do not confer origin.
            
            
               Appendix 2
            
            
               List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status
            
            
               The products mentioned in the list may not all be covered by this Regulation. It is therefore necessary to consult the other parts of this Regulation.
            
            
                     
                        HS heading No
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3) or (4)
                     
                  
               
                     
                        Chapter 01
                     
                  
                  
                     
                        Live animals
                     
                  
                  
                     
                        All the animals of Chapter 1 used must be wholly obtained
                     
                  
                  
                     
                  
               
                     
                        Chapter 02
                     
                  
                  
                     
                        Meat and edible meat offal
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapters 1 and 2 used must be wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 03
                     
                  
                  
                     
                        Fish and crustaceans, molluscs and other aquatic invertebrates, except for:
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 3 used must be wholly obtained
                     
                  
                  
                     
                  
               
                     
                        0304
                     
                  
                  
                     
                        Fish fillets and other fish meat (whether or not minced), fresh, chilled of frozen
                     
                  
                  
                     
                        Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        0305
                     
                  
                  
                     
                        Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption
                     
                  
                  
                     
                        Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex0306
                     
                  
                  
                     
                        Crustaceans, whether in shell or not, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption
                     
                  
                  
                     
                        Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex0307
                     
                  
                  
                     
                        Molluscs, whether in shell or not, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption
                     
                  
                  
                     
                        Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 04
                     
                  
                  
                     
                        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 must be 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 must be wholly obtained;
                     
                     
                        –any fruit juice (except those of pineapple, lime or grapefruit) of heading No 2009 used must already be originating;
                     
                     
                        –the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex Chapter 05
                     
                  
                  
                     
                        Products of animal origin, not elsewhere specified or included; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 5 used must be wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex0502
                     
                  
                  
                     
                        Prepared pigs', hogs' or boars' bristles and hair
                     
                  
                  
                     
                        Cleaning, disinfecting, sorting and straightening of bristles and hair
                     
                  
                  
                     
                  
               
                     
                        Chapter 06
                     
                  
                  
                     
                        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 must be wholly obtained;
                     
                     
                        –the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        Chapter 07
                     
                  
                  
                     
                        Edible vegetables and certain roots and tubers
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 7 used must be wholly obtained
                     
                  
                  
                     
                  
               
                     
                        Chapter 08
                     
                  
                  
                     
                        Edible fruit and nuts; peel of citrus fruits or melons
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the fruit and nuts used must be wholly obtained;
                     
                     
                        –the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex Chapter 09
                     
                  
                  
                     
                        Coffee, tea, maté and spices; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 9 used must be 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
                     
                  
                  
                     
                  
               
                     
                        ex0910
                     
                  
                  
                     
                        Mixtures of spices
                     
                  
                  
                     
                        Manufacture from materials of any heading
                     
                  
                  
                     
                  
               
                     
                        Chapter 10
                     
                  
                  
                     
                        Cereals
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 10 used must be 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 No 0714 or fruit used must be wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex1106
                     
                  
                  
                     
                        Flour, meal and powder of the dried, shelled leguminous vegetables of heading No 0713
                     
                  
                  
                     
                        Drying and milling of leguminous vegetables of heading No 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 must be wholly obtained
                     
                  
                  
                     
                  
               
                     
                        1301
                     
                  
                  
                     
                        Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
                     
                  
                  
                     
                        Manufacture in which the value of any materials of heading No 1301 used may 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 mucilage's and thickeners, whether or not modified, derived from vegetable products:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Mucilage's and thickeners, modified, derived from vegetable products
                     
                  
                  
                     
                        Manufacture from non-modified mucilage's 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 must be wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 15
                     
                  
                  
                     
                        Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animals or vegetable waxes; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        1501
                     
                  
                  
                     
                        Pig fat (including lard) and poultry fat, other than that of heading No 0209 or 1503:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Fats from bones or waste
                     
                  
                  
                     
                        Manufacture from materials of any heading except those of heading Nos 0203, 0206 or 0207 or bones of heading No 0506
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Other
                     
                  
                  
                     
                        Manufacture from meat or edible offal of swine of heading No 0203 or 0206 or of meat and edible offal of poultry of heading No 0207
                     
                  
                  
                     
                  
               
                     
                        1502
                     
                  
                  
                     
                        Fats of bovine animals, sheep or goats, other than those of heading No 1503
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Fats from bones or waste
                     
                  
                  
                     
                        Manufacture from materials of any heading except those of heading Nos 0201, 0202, 0204 or 0206 or bones of heading No 0506
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Other
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 2 used must be wholly obtained
                     
                  
                  
                     
                  
               
                     
                        1504
                     
                  
                  
                     
                        Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Solid fractions
                     
                  
                  
                     
                        Manufacture from materials of any heading including other materials of heading No 1504
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Other
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex1505
                     
                  
                  
                     
                        Refined lanolin
                     
                  
                  
                     
                        Manufacture from crude wool grease of heading No 1505
                     
                  
                  
                     
                  
               
                     
                        1506
                     
                  
                  
                     
                        Other animals fats and oils and their fractions, whether or not refined, but not chemically modified:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Solid fractions
                     
                  
                  
                     
                        Manufacture from materials of any heading including other materials of heading No 1506
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Other
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 2 used must be 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 in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Solid fractions, except for that of jojoba oil
                     
                  
                  
                     
                        Manufacture from other materials of heading Nos 1507 to 1515
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Other
                     
                  
                  
                     
                        Manufacture in which all the vegetable materials used must be wholly obtained
                     
                  
                  
                     
                  
               
                     
                        1516
                     
                  
                  
                     
                        Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, interesterified, reesterified or elaidinised, whether or not refined, but not further prepared
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials of Chapter 2 used must be wholly obtained;
                     
                     
                        –all the vegetable materials used must be 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 No 1516
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials of Chapters 2 and 4 used must be wholly obtained;
                     
                     
                        –all the vegetable materials used must be wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex Chapter 16
                     
                  
                  
                     
                        Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates; except for:
                     
                  
                  
                     
                        Manufacture from animals of Chapter 1.
                     
                  
                  
                     
                  
               
                     
                        1604 and
                     
                     
                        1605
                     
                  
                  
                     
                        Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs;
                     
                     
                        Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
                     
                  
                  
                     
                        Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 17
                     
                  
                  
                     
                        Sugars and sugar confectionery; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex1701
                     
                  
                  
                     
                        Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured
                     
                  
                  
                     
                        Manufacture in which the value of any 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 No 1702
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Other sugars in solid form, flavoured or coloured
                     
                  
                  
                     
                        Manufacture in which the value of any 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 must already be originating
                     
                  
                  
                     
                  
               
                     
                        ex1703
                     
                  
                  
                     
                        Molasses resulting from the extraction or refining of sugar, flavoured or coloured
                     
                  
                  
                     
                        Manufacture in which the value of any 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 in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        Chapter 18
                     
                  
                  
                     
                        Cocoa and cocoa preparations
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        1901
                     
                  
                  
                     
                        Malt extract; food preparations of flour, 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 heading Nos 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 in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        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 must be wholly obtained
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained;
                     
                     
                        –all the materials of Chapters 2 and 3 used must be wholly obtained
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        1903
                     
                  
                  
                     
                        Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms
                     
                  
                  
                     
                        Manufacture from materials of any heading except potato starch of heading No 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 and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials not classified within heading No 1806;
                     
                     
                        –in which all the cereals and flour (except durum wheat and its derivates) used must be wholly obtained;
                     
                     
                        –in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        1905
                     
                  
                  
                     
                        Bread, pastry, cakes, biscuits and other bakers' 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 must be wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex2001
                     
                  
                  
                     
                        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 in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex2004 and
                     
                     
                        ex2005
                     
                  
                  
                     
                        Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        2006
                     
                  
                  
                     
                        Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
                     
                  
                  
                     
                        Manufacture in which the value of any 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, being cooked preparations, whether or not containing added sugar or other sweetening matter
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex2008
                     
                  
                  
                     
                        – Nuts, not containing added sugar or spirit
                     
                  
                  
                     
                        Manufacture in which the value of the originating nuts and oil seeds of heading Nos 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 in which all the materials used are classified within a heading other than 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 in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        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 in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex Chapter 21
                     
                  
                  
                     
                        Miscellaneous edible preparations; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than 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 in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –all the chicory used must be wholly obtained
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        2103
                     
                  
                  
                     
                        Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Sauces and preparations therefore; mixed condiments and mixed seasonings
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than 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
                     
                  
                  
                     
                  
               
                     
                        ex2104
                     
                  
                  
                     
                        Soups and broths and preparations therefore
                     
                  
                  
                     
                        Manufacture from materials of any heading except prepared or preserved vegetables of heading Nos 2002 to 2005
                     
                  
                  
                     
                  
               
                     
                        2106
                     
                  
                  
                     
                        Food preparations not elsewhere specified or included
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex Chapter 22
                     
                  
                  
                     
                        Beverages, spirits and vinegar; except for:
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –all the grapes or any material derived from grapes used must be 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 No 2009
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product;
                     
                     
                        –any fruit juice used (except for pineapple, lime and grapefruit juices) must already be 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:
                     
                     
                        –sing materials not classified in headings 2207 or 2208,
                     
                     
                        –in which all the grapes or any materials derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        2208
                     
                  
                  
                     
                        Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials not classified within heading Nos 2207 or 2208,
                     
                     
                        –in which all the grapes or any material derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex Chapter 23
                     
                  
                  
                     
                        Residues and waste from the food industries; prepared animal fodder; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex2301
                     
                  
                  
                     
                        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 must be wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex2303
                     
                  
                  
                     
                        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 must be wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex2306
                     
                  
                  
                     
                        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 must be wholly obtained
                     
                  
                  
                     
                  
               
                     
                        2309
                     
                  
                  
                     
                        Preparations of a kind used in animal feeding
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the cereals, sugar or molasses, meat or milk used must already be originating;
                     
                     
                        –all the materials of Chapter 3 used must be wholly obtained
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex Chapter 24
                     
                  
                  
                     
                        Tobacco and manufactured tobacco substitutes; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 24 used must be 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 No 2401 used must already be originating
                     
                  
                  
                     
                  
               
                     
                        ex2403
                     
                  
                  
                     
                        Smoking tobacco
                     
                  
                  
                     
                        Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 25
                     
                  
                  
                     
                        Salt; sulphur; earths and stone; plastering materials, lime and cement; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex2504
                     
                  
                  
                     
                        Natural crystalline graphite, with enriched carbon content, purified and ground
                     
                  
                  
                     
                        Enriching of the carbon content, purifying and grinding of crude crystalline graphite
                     
                  
                  
                     
                  
               
                     
                        ex2515
                     
                  
                  
                     
                        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
                     
                  
                  
                     
                  
               
                     
                        ex2516
                     
                  
                  
                     
                        Granite, porphyry, basalt, sandstone and other monumental and 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
                     
                  
                  
                     
                  
               
                     
                        ex2518
                     
                  
                  
                     
                        Calcined dolomite
                     
                  
                  
                     
                        Calcinations of dolomite not calcined
                     
                  
                  
                     
                  
               
                     
                        ex2519
                     
                  
                  
                     
                        Crushed natural magnesium carbonate (magnetite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia
                     
                  
                  
                     
                        Manufacture in which all the materials used is classified within a heading other than that of the product. However, natural magnesium carbonate (magnetite) may be used
                     
                  
                  
                     
                  
               
                     
                        ex2520
                     
                  
                  
                     
                        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
                     
                  
                  
                     
                  
               
                     
                        ex2524
                     
                  
                  
                     
                        Natural asbestos fibres
                     
                  
                  
                     
                        Manufacture from asbestos concentrate
                     
                  
                  
                     
                  
               
                     
                        ex2525
                     
                  
                  
                     
                        Mica powder
                     
                  
                  
                     
                        Grinding of mica or mica waste
                     
                  
                  
                     
                  
               
                     
                        ex2530
                     
                  
                  
                     
                        Earth colours, calcined or powdered
                     
                  
                  
                     
                        Calcinations or grinding of earth colours
                     
                  
                  
                     
                  
               
                     
                        Chapter 26
                     
                  
                  
                     
                        Ores, slag and ash
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 27
                     
                  
                  
                     
                        Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex2707
                     
                  
                  
                     
                        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)
                           4
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex2709
                     
                  
                  
                     
                        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
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           5
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 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)
                           6
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 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)
                           7
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 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)
                           8
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 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)
                           9
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 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)
                           10
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 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 in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 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
                     
                  
               
                     
                        ex2805
                     
                  
                  
                     
                        ‘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
                     
                  
                  
                     
                  
               
                     
                        ex2811
                     
                  
                  
                     
                        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
                     
                  
               
                     
                        ex2833
                     
                  
                  
                     
                        Aluminium sulphate
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex2840
                     
                  
                  
                     
                        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 in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 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
                     
                  
               
                     
                        ex2901
                     
                  
                  
                     
                        Acyclic hydrocarbons for use as power or heating fuels
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           11
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex2902
                     
                  
                  
                     
                        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)
                           12
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used, provided their value does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex2905
                     
                  
                  
                     
                        Metal alcoholates of alcohols of this heading and of ethanol
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading No 2905. However, metal alcoholates of this heading may be used, provided their value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        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 Nos 2915 and 2916 used may 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
                     
                  
               
                     
                        ex2932
                     
                  
                  
                     
                        – 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 No 2909 used may 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 Nos 2932 and 2933 used may 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; other heterocyclic compounds
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932, 2933 and 2934 used may 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 30
                     
                  
                  
                     
                        Pharmaceutical products; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 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 packing's for retail sale
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Other:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – – human blood
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – – animal blood prepared for therapeutic or prophylactic uses
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – – blood fractions other than antisera, haemoglobin, blood globulins and serum globulins
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – – haemoglobin, blood globulins and serum globulins
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – – other
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        3003 and
                     
                     
                        3004
                     
                  
                  
                     
                        Medicaments (excluding goods of heading No 3002, 3005 or 3006):
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Obtained from amikacin of heading No 2941
                     
                  
                  
                     
                        Manufacture in which all the materials used is classified within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Other
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product;
                     
                     
                        –the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex Chapter 31
                     
                  
                  
                     
                        Fertilisers; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 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
                     
                  
               
                     
                        ex3105
                     
                  
                  
                     
                        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 in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product;
                     
                     
                        –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 in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 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
                     
                  
               
                     
                        ex3201
                     
                  
                  
                     
                        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 to this Chapter based on colour lakes
                           13
                        
                     
                  
                  
                     
                        Manufacture from materials of any heading, except headings Nos 3203, 3204 and 3205. However, materials from heading No 3205 may be used provided their value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        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 in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 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 effleurage 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’
                           14
                         in this heading. However, materials of the same group may be used, provided their 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 in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 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
                     
                  
               
                     
                        ex3403
                     
                  
                  
                     
                        Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70 % by weight
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           15
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 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 in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 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 No 1516;
                     
                     
                        –fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No 3823;
                     
                     
                        –materials of heading No 3404
                     
                     
                        However, these materials may be used provided their value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        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 in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 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 No 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 No 1108
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        ex3507
                     
                  
                  
                     
                        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 in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 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 in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 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 in which all the materials used is classified within a heading other than heading Nos 3701 or 3702. However, materials from heading No 3702 may be used provided their 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 in which all the materials used are classified within a heading other than heading No 3701 or 3702. However, materials from heading Nos 3701 and 3702 may be used provided their value taken together, 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 in which all the materials used are classified within a heading other than heading Nos 3701 or 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 in which all the materials used are classified within a heading other than heading Nos 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 in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 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
                     
                  
               
                     
                        ex3801
                     
                  
                  
                     
                        – 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 No 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
                     
                  
               
                     
                        ex3803
                     
                  
                  
                     
                        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
                     
                  
               
                     
                        ex3805
                     
                  
                  
                     
                        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
                     
                  
               
                     
                        ex3806
                     
                  
                  
                     
                        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
                     
                  
               
                     
                        ex3807
                     
                  
                  
                     
                        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 packing's 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 mordant's), 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 No 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 plasticizers for rubber or plastics, not elsewhere specified or included; anti-oxidising 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 vanish 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 and prepared diagnostic or laboratory reagents, whether or not on a backing, other than those of heading No 3002 or 3006
                     
                  
                  
                     
                        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 in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Industrial fatty alcohols
                     
                  
                  
                     
                        Manufacture from materials of any heading including other materials of heading No 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; residual products of the chemical or allied industries, 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
                     
                     
                        – – Sorbitol other than that of heading No 2905
                     
                     
                        – – Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamine's; 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 gelatine, whether or not on a paper or textile backing
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 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
                     
                  
               
                     
                  
                  
                     
                        – 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 heading Nos ex3907 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;
                     
                     
                        –the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product
                           16
                        
                     
                  
                  
                     
                        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 the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product
                           17
                        
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                        ex3907
                     
                  
                  
                     
                        – Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                           18
                        
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Polyester
                     
                  
                  
                     
                        Manufacture in which the value of any 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 any materials classified in the same heading as the product does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        3916 to
                     
                     
                        3921
                     
                  
                  
                     
                        Semi-manufactures and articles of plastics; except for headings Nos ex3916, ex3917, ex3920 and ex3921, 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 any 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;
                     
                     
                        –the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product
                           19
                        
                     
                  
                  
                     
                        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 any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product
                           20
                        
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                        ex3916 and
                     
                     
                        ex3917
                     
                  
                  
                     
                        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;
                     
                     
                        –the value of any materials classified within the same heading as the product 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
                     
                  
               
                     
                        ex3920
                     
                  
                  
                     
                        – 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 any materials classified in the same heading as the product does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex3921
                     
                  
                  
                     
                        Foils of plastic, metallised
                     
                  
                  
                     
                        Manufacture from highly transparent polyester foils with a thickness of less than 23 micron
                           21
                        
                     
                  
                  
                     
                        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 product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 40
                     
                  
                  
                     
                        Rubber and articles thereof; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex4001
                     
                  
                  
                     
                        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, interchangeable 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 heading Nos 4011 or 4012
                     
                  
                  
                     
                  
               
                     
                        ex4017
                     
                  
                  
                     
                        Articles of hard rubber
                     
                  
                  
                     
                        Manufacture from hard rubber
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 41
                     
                  
                  
                     
                        Raw hides and skins (other than furskins) and leather; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex4102
                     
                  
                  
                     
                        Raw skins of sheep or lambs, without wool on
                     
                  
                  
                     
                        Removal of wool from sheep or lamb skins, with wool on
                     
                  
                  
                     
                  
               
                     
                        4104 to
                     
                     
                        4107
                     
                  
                  
                     
                        Leather, without hair or wool, other than leather of heading Nos 4108 or 4109
                     
                  
                  
                     
                        Retanning of pre-tanned leather
                     
                     
                        or
                     
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        4109
                     
                  
                  
                     
                        Patent leather and patent laminated leather; metallised leather
                     
                  
                  
                     
                        Manufacture from leather of heading Nos 4104 to 4107 provided its 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 in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 43
                     
                  
                  
                     
                        Furskins and artificial fur; manufactures thereof; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex4302
                     
                  
                  
                     
                        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 No 4302
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 44
                     
                  
                  
                     
                        Wood and articles of wood; wood charcoal; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex4403
                     
                  
                  
                     
                        Wood roughly squared
                     
                  
                  
                     
                        Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down
                     
                  
                  
                     
                  
               
                     
                        ex4407
                     
                  
                  
                     
                        Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointed
                     
                  
                  
                     
                        Planning, sanding or finger-jointing
                     
                  
                  
                     
                  
               
                     
                        ex4408
                     
                  
                  
                     
                        Veneer sheets and sheets 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 finger-jointed
                     
                  
                  
                     
                        Splicing, planning, sanding or finger-jointing
                     
                  
                  
                     
                  
               
                     
                        ex4409
                     
                  
                  
                     
                        Wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Sanded or finger-jointed
                     
                  
                  
                     
                        Sanding or finger-jointing
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Beadings and mouldings
                     
                  
                  
                     
                        Beading or moulding
                     
                  
                  
                     
                  
               
                     
                        ex4410 to
                     
                     
                        ex4413
                     
                  
                  
                     
                        Beadings and mouldings, including moulded skirting and other moulded boards
                     
                  
                  
                     
                        Beading or moulding
                     
                  
                  
                     
                  
               
                     
                        ex4415
                     
                  
                  
                     
                        Packing cases, boxes, crates, drums and similar packing's, of wood
                     
                  
                  
                     
                        Manufacture from boards not cut to size
                     
                  
                  
                     
                  
               
                     
                        ex4416
                     
                  
                  
                     
                        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
                     
                  
                  
                     
                  
               
                     
                        ex4418
                     
                  
                  
                     
                        – Builders' joinery and carpentry of wood
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shakes may be used
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Beadings and mouldings
                     
                  
                  
                     
                        Beading or moulding
                     
                  
                  
                     
                  
               
                     
                        ex4421
                     
                  
                  
                     
                        Match splints; wooden pegs or pins for footwear
                     
                  
                  
                     
                        Manufacture from wood of any heading except drawn wood of heading No 4409
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 45
                     
                  
                  
                     
                        Cork and articles of cork; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        4503
                     
                  
                  
                     
                        Articles of natural cork
                     
                  
                  
                     
                        Manufacture from cork of heading No 4501
                     
                  
                  
                     
                  
               
                     
                        Chapter 46
                     
                  
                  
                     
                        Manufactures of straw, of esparto or of other plaiting materials; basket ware and wickerwork
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 47
                     
                  
                  
                     
                        Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 48
                     
                  
                  
                     
                        Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex4811
                     
                  
                  
                     
                        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 No 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
                     
                  
                  
                     
                        Manufacturing in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex4818
                     
                  
                  
                     
                        Toilet paper
                     
                  
                  
                     
                        Manufacture from paper-making materials of Chapter 47
                     
                  
                  
                     
                  
               
                     
                        ex4819
                     
                  
                  
                     
                        Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex4820
                     
                  
                  
                     
                        Letter pads
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex4823
                     
                  
                  
                     
                        Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to 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 in which all the materials used are classified within a heading other than 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 not classified within heading Nos 4909 or 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 in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                  
                  
                     
                        – Other
                     
                  
                  
                     
                        Manufacture from materials not classified in heading Nos 4909 or 4911
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 50
                     
                  
                  
                     
                        Silk; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex5003
                     
                  
                  
                     
                        Silk waste (including cocoons unsuitable for reeling, yarn waste and garneted stock), carded or combed
                     
                  
                  
                     
                        Carding or combing of silk waste
                     
                  
                  
                     
                  
               
                     
                        5004 to
                     
                     
                        ex5006
                     
                  
                  
                     
                        Silk yarn and yarn spun from silk waste
                     
                  
                  
                     
                        Manufacture from
                           22
                        :
                     
                     
                        –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:
                     
                  
                  
                     
                        Manufacture from yarn
                           23
                        
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                     
                  
               
                     
                        ex Chapter 51
                     
                  
                  
                     
                        Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        5106 to
                     
                     
                        5110
                     
                  
                  
                     
                        Yarn of wool, of fine or coarse animal hair or of horsehair
                     
                  
                  
                     
                        Manufacture from
                           24
                        :
                     
                     
                        –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:
                     
                  
                  
                     
                        Manufacture from yarn
                           25
                        
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                     
                  
               
                     
                        ex Chapter 52
                     
                  
                  
                     
                        Cotton; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        5204 to
                     
                     
                        5207
                     
                  
                  
                     
                        Yarn and thread of cotton
                     
                  
                  
                     
                        Manufacture from
                           26
                        :
                     
                     
                        –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:
                     
                  
                  
                     
                        Manufacture from yarn
                           27
                        
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                     
                  
               
                     
                        ex Chapter 53
                     
                  
                  
                     
                        Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        5306 to
                     
                     
                        5308
                     
                  
                  
                     
                        Yarn of other vegetable textile fibres; paper yarn
                     
                  
                  
                     
                        Manufacture from
                           28
                        :
                     
                     
                        –raw silk or silk waste carded or combed or otherwise prepared for spinning,
                     
                     
                        –natural fibres not carded or combed or otherwise prepared for spinning,
                     
                     
                        –chemical materials or textile pulp, or
                     
                     
                        –paper-making materials
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        5309 to
                     
                     
                        5311
                     
                  
                  
                     
                        Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:
                     
                  
                  
                     
                        Manufacture from yarn
                           29
                        
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                     
                  
               
                     
                        5401 to
                     
                     
                        5406
                     
                  
                  
                     
                        Yarn, monofilament and thread of man-made filaments
                     
                  
                  
                     
                        Manufacture from
                           30
                        :
                     
                     
                        –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:
                     
                  
                  
                     
                        Manufacture from yarn
                           31
                        
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                     
                  
               
                     
                        5501 to
                     
                     
                        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
                           32
                        :
                     
                     
                        –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:
                     
                  
                  
                     
                        Manufacture from yarn
                           33
                        
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                     
                  
               
                     
                        ex Chapter 56
                     
                  
                  
                     
                        Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:
                     
                  
                  
                     
                        Manufacture from
                           34
                        :
                     
                     
                        –coir yarn,
                     
                     
                        –natural fibres,
                     
                     
                        –chemical materials or textile pulp, or
                     
                     
                        –paper making materials
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        5602
                     
                  
                  
                     
                        Felt, whether or not impregnated, coated, covered or laminated:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Needle loom felt
                     
                  
                  
                     
                        Manufacture from
                           35
                        :
                     
                     
                        –natural fibres,
                     
                     
                        –chemical materials or textile pulp
                     
                  
                  
                     
                        –
                     
                  
               
                     
                  
                  
                     
                        – Other
                     
                  
                  
                     
                        Manufacture from
                           36
                        :
                     
                     
                        –natural fibres,
                     
                     
                        –man-made staple fibres, or
                     
                     
                        –chemical materials or textile pulp
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        5604
                     
                  
                  
                     
                        Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Rubber thread and cord, textile covered
                     
                  
                  
                     
                        Manufacture from rubber thread or cord, not textile covered
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Other
                     
                  
                  
                     
                        Manufacture from
                           37
                        :
                     
                     
                        –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 No 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal
                     
                  
                  
                     
                        Manufacture from
                           38
                        :
                     
                     
                        –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 No 5404 or 5405, gimped (other than those of heading No 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn; loop wale-yarn
                     
                  
                  
                     
                        Manufacture from
                           39
                        :
                     
                     
                        –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 needle loom felt
                     
                  
                  
                     
                        Manufacture from
                           40
                        :
                     
                     
                        –natural fibres, or
                     
                     
                        –chemical materials or textile pulp
                     
                     
                        However jute fabric may be used as backing
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Of other felt
                     
                  
                  
                     
                        Manufacture from
                           41
                        :
                     
                     
                        –natural fibres not carded or combed or otherwise processed for spinning, or
                     
                     
                        –chemical materials or textile pulp
                     
                  
                  
                     
                        –
                     
                  
               
                     
                  
                  
                     
                        – Other
                     
                  
                  
                     
                        Manufacture from yarn
                           42
                        .
                     
                     
                        However jute fabric may be used as backing
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 58
                     
                  
                  
                     
                        Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:
                     
                  
                  
                     
                        Manufacture from yarn
                           43
                        
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                     
                  
               
                     
                        5805
                     
                  
                  
                     
                        Hand-woven tapestries of 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 in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        5810
                     
                  
                  
                     
                        Embroidery in the piece, in strips or in motifs
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        5901
                     
                  
                  
                     
                        Textile fabrics coated with gum or amylaceous 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:
                     
                  
                  
                     
                        Manufacture from yarn
                     
                  
                  
                     
                  
               
                     
                        5903
                     
                  
                  
                     
                        Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 5902
                     
                  
                  
                     
                        Manufacture from yarn
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, razing, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                     
                  
               
                     
                        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
                           44
                        
                     
                  
                  
                     
                  
               
                     
                        5905
                     
                  
                  
                     
                        Textile wall coverings:
                     
                  
                  
                     
                        Manufacture from yarn
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                     
                  
               
                     
                        5906
                     
                  
                  
                     
                        Rubberised textile fabrics, other than those of heading No 5902:
                     
                  
                  
                     
                        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
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, razing, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                     
                  
               
                     
                        5908
                     
                  
                  
                     
                        Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefore, whether or not impregnated:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Incandescent gas mantles, impregnated
                     
                  
                  
                     
                        Manufacture from tubular knitted gas mantle fabric
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Other
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        5909 to
                     
                     
                        5911
                     
                  
                  
                     
                        Textile articles of a kind suitable for industrial use:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Polishing discs or rings other than of felt of heading No 5911
                     
                  
                  
                     
                        Manufacture from yarn or waste fabrics or rags of heading No 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 No 5911
                     
                  
                  
                     
                        Manufacture from yarn
                           45
                        :
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Other
                     
                  
                  
                     
                        Manufacture from yarn
                           46
                        :
                     
                  
                  
                     
                  
               
                     
                        Chapter 60
                     
                  
                  
                     
                        Knitted or crocheted fabrics
                     
                  
                  
                     
                        Manufacture from yarn
                           47
                        :
                     
                  
                  
                     
                  
               
                     
                        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 fabric
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Other
                     
                  
                  
                     
                        Manufacture from yarn
                           48
                        :
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 62
                     
                  
                  
                     
                        Articles of apparel and clothing accessories, not knitted or crocheted; except for:
                     
                  
                  
                     
                        Manufacture from fabric
                     
                  
                  
                     
                  
               
                     
                        6213 and
                     
                     
                        6214
                     
                  
                  
                     
                        Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Embroidered
                     
                  
                  
                     
                        Manufacture from yarn
                           49
                        
                           50
                        
                     
                  
                  
                     
                        Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
                           51
                        
                     
                  
               
                     
                  
                  
                     
                        – Other
                     
                  
                  
                     
                        Manufacture from yarn
                           52
                        
                           53
                        
                     
                  
                  
                     
                        Making up followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted goods of heading Nos 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 No 6212:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Embroidered
                     
                  
                  
                     
                        Manufacture from yarn
                           54
                        
                     
                  
                  
                     
                        Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
                           55
                        
                     
                  
               
                     
                  
                  
                     
                        – Fire-resistant equipment of fabric covered with foil of aluminised polyester
                     
                  
                  
                     
                        Manufacture from yarn
                           56
                        
                     
                  
                  
                     
                        Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product
                           57
                        
                     
                  
               
                     
                  
                  
                     
                        – Interlinings for collars and cuffs, cut out
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex Chapter 63
                     
                  
                  
                     
                        Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        6301 to
                     
                     
                        6304
                     
                  
                  
                     
                        Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Of felt, of non-wovens
                     
                  
                  
                     
                        Manufacture from
                           58
                        :
                     
                     
                        –fibres, or
                     
                     
                        –chemical materials or textile pulp
                     
                  
                  
                     
                        –
                     
                  
               
                     
                  
                  
                     
                        – Other:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – – Embroidered
                     
                  
                  
                     
                        Manufacture from yarn
                           59
                        
                           60
                        
                     
                  
                  
                     
                        Manufacture from unembroidered fabric (other than knitted or crocheted) provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        – – Other
                     
                  
                  
                     
                        Manufacture from yarn
                           61
                        
                           62
                        
                     
                  
                  
                     
                  
               
                     
                        6305
                     
                  
                  
                     
                        Sacks and bags, of a kind used for the packing of goods
                     
                  
                  
                     
                        Manufacture from yarn
                           63
                        :
                     
                  
                  
                     
                  
               
                     
                        6306
                     
                  
                  
                     
                        Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or land craft; camping goods:
                     
                  
                  
                     
                        Manufacture from fabric
                     
                  
                  
                     
                  
               
                     
                        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 their total value does not exceed 25 % of the ex-works price of the set
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 64
                     
                  
                  
                     
                        Footwear, gaiters and the like; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406
                     
                  
                  
                     
                  
               
                     
                        6406
                     
                  
                  
                     
                        Parts of footwear (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 in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 65
                     
                  
                  
                     
                        Headgear and parts thereof, except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        6503
                     
                  
                  
                     
                        Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No 6501, whether or not lined or trimmed
                     
                  
                  
                     
                        Manufacture from yarn or textile fibres
                           64
                        
                     
                  
                  
                     
                  
               
                     
                        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
                           65
                        
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 66
                     
                  
                  
                     
                        Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than 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 in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 68
                     
                  
                  
                     
                        Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex6803
                     
                  
                  
                     
                        Articles of slate or of agglomerated slate
                     
                  
                  
                     
                        Manufacture from worked slate
                     
                  
                  
                     
                  
               
                     
                        ex6812
                     
                  
                  
                     
                        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
                     
                  
                  
                     
                  
               
                     
                        ex6814
                     
                  
                  
                     
                        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 in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 70
                     
                  
                  
                     
                        Glass and glassware; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex7003,
                     
                     
                        ex7004 and
                     
                     
                        ex7005
                     
                  
                  
                     
                        Glass with a non-reflecting layer
                     
                  
                  
                     
                        Manufacture from materials of heading No 7001
                     
                  
                  
                     
                  
               
                     
                        7006
                     
                  
                  
                     
                        Glass of heading No 7003, 7004 or 7005, bent, edge worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – glass plate substrate coated with dielectric thin film, semi conductor grade, in accordance with SEMII standards
                           66
                        
                     
                  
                  
                     
                        Manufacture from non-coated glass plate substrate of heading No 7006
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – other
                     
                  
                  
                     
                        Manufacture from materials of heading No 7001
                     
                  
                  
                     
                  
               
                     
                        7007
                     
                  
                  
                     
                        Safety glass, consisting of toughened (tempered) or laminated glass
                     
                  
                  
                     
                        Manufacture from materials of heading No 7001
                     
                  
                  
                     
                  
               
                     
                        7008
                     
                  
                  
                     
                        Multiple-walled insulating units of glass
                     
                  
                  
                     
                        Manufacture from materials of heading No 7001
                     
                  
                  
                     
                  
               
                     
                        7009
                     
                  
                  
                     
                        Glass mirrors, whether or not framed, including rear-view mirrors
                     
                  
                  
                     
                        Manufacture from materials of heading No 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 in which all the materials used are classified within a heading other than that of the product
                     
                     
                        or
                     
                     
                        Cutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        7013
                     
                  
                  
                     
                        Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No 7010 or 7018)
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                     
                        or
                     
                     
                        Cutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex-works price of the product
                     
                     
                        or
                     
                     
                        Hand-decoration (with the exception of silk-screen printing) of hand-blown glassware, provided the value of the hand-blown glassware does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex7019
                     
                  
                  
                     
                        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 in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex7101
                     
                  
                  
                     
                        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 product
                     
                  
                  
                     
                  
               
                     
                        ex7102,
                     
                     
                        ex7103 and
                     
                     
                        ex7104
                     
                  
                  
                     
                        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 not classified within heading No 7106, 7108 or 7110
                     
                     
                        or
                     
                     
                        Electrolytic, thermal or chemical separation of precious metals of heading No 7106, 7108 or 7110
                     
                     
                        or
                     
                     
                        Alloying of precious metals of heading No 7106, 7108 or 7110 with each other or with base metals
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Semi-manufactured or in powder form
                     
                  
                  
                     
                        Manufacture from unwrought precious metals
                     
                  
                  
                     
                  
               
                     
                        ex7107,
                     
                     
                        ex7109 and
                     
                     
                        ex7111
                     
                  
                  
                     
                        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 in which all the materials used are classified within a heading other than that of the product
                     
                     
                        or
                     
                     
                        Manufacture from base metal parts, not plated or covered with precious metals, provided the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 72
                     
                  
                  
                     
                        Iron and steel; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        7207
                     
                  
                  
                     
                        Semi-finished products of iron or non-alloy steel
                     
                  
                  
                     
                        Manufacture from materials of heading No 7201, 7202, 7203, 7204 or 7205
                     
                  
                  
                     
                  
               
                     
                        7208 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 No 7206
                     
                  
                  
                     
                  
               
                     
                        7217
                     
                  
                  
                     
                        Wire of iron or non-alloy steel
                     
                  
                  
                     
                        Manufacture from semi finished materials of heading No 7207
                     
                  
                  
                     
                  
               
                     
                        ex7218,
                     
                     
                        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 No 7218
                     
                  
                  
                     
                  
               
                     
                        7223
                     
                  
                  
                     
                        Wire of stainless steel
                     
                  
                  
                     
                        Manufacture from semi finished materials of heading No 7218
                     
                  
                  
                     
                  
               
                     
                        ex7224,
                     
                     
                        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 No 7206, 7218 or 7224
                     
                  
                  
                     
                  
               
                     
                        7229
                     
                  
                  
                     
                        Wire of other alloy steel
                     
                  
                  
                     
                        Manufacture from semi finished materials of heading No 7224
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 73
                     
                  
                  
                     
                        Articles of iron or steel; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex7301
                     
                  
                  
                     
                        Sheet piling
                     
                  
                  
                     
                        Manufacture from materials of heading No 7206
                     
                  
                  
                     
                  
               
                     
                        7302
                     
                  
                  
                     
                        Railway or tramway track construction materials of iron or steel, the following: rails, checkrails 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 No 7206
                     
                  
                  
                     
                  
               
                     
                        7304,
                     
                     
                        7305 and
                     
                     
                        7306
                     
                  
                  
                     
                        Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel
                     
                  
                  
                     
                        Manufacture from materials of heading No 7206, 7207, 7218 or 7224
                     
                  
                  
                     
                  
               
                     
                        ex7307
                     
                  
                  
                     
                        Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts
                     
                  
                  
                     
                        Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks the value of which does not exceed 35 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        7308
                     
                  
                  
                     
                        Structures (excluding prefabricated buildings of heading No 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, 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 in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading No 7301 may not be used
                     
                  
                  
                     
                  
               
                     
                        ex7315
                     
                  
                  
                     
                        Skid chain
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of heading No 7315 used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 74
                     
                  
                  
                     
                        Copper and articles thereof; except for:
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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 in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        7402
                     
                  
                  
                     
                        Unrefined copper; copper anodes for electrolytic refining
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        7403
                     
                  
                  
                     
                        Refined copper and copper alloys, unwrought:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Refined copper
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Copper alloys and refined copper containing other elements
                     
                  
                  
                     
                        Manufacture from refined copper, unwrought, or waste and scrap of copper
                     
                  
                  
                     
                  
               
                     
                        7404
                     
                  
                  
                     
                        Copper waste and scrap
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        7405
                     
                  
                  
                     
                        Master alloys of copper
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 75
                     
                  
                  
                     
                        Nickel and articles thereof; except for:
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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 in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 76
                     
                  
                  
                     
                        Aluminium and articles thereof; except for:
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        7601
                     
                  
                  
                     
                        Unwrought aluminium
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product; and
                     
                     
                        –the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                     
                        or
                     
                     
                        Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium
                     
                  
                  
                     
                  
               
                     
                        7602
                     
                  
                  
                     
                        Aluminium waste or scrap
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex7616
                     
                  
                  
                     
                        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 in which:
                     
                     
                        –all the materials used are classified within a heading other than 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;
                     
                     
                        –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 HS
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 78
                     
                  
                  
                     
                        Lead and articles thereof; except for:
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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 in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7802 may not be used
                     
                  
                  
                     
                  
               
                     
                        7802
                     
                  
                  
                     
                        Lead waste and scrap
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 79
                     
                  
                  
                     
                        Zinc and articles thereof; except for:
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        7901
                     
                  
                  
                     
                        Unwrought zinc
                     
                  
                  
                     
                        Manufacture in which all the materials used is classified within a heading other than that of the product. However, waste and scrap of heading No 7902 may not be used
                     
                  
                  
                     
                  
               
                     
                        7902
                     
                  
                  
                     
                        Zinc waste and scrap
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 80
                     
                  
                  
                     
                        Tin and articles thereof; except for:
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        8001
                     
                  
                  
                     
                        Unwrought tin
                     
                  
                  
                     
                        Manufacture in which all the materials used is classified within a heading other than that of the product. However, waste and scrap of heading No 8002 may not be used
                     
                  
                  
                     
                  
               
                     
                        8002 and
                     
                     
                        8007
                     
                  
                  
                     
                        Tin waste and scrap; other articles of tin
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than 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 classified within the same heading as the product used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – Other
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 82
                     
                  
                  
                     
                        Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        8206
                     
                  
                  
                     
                        Tools of two or more of the heading Nos 8202 to 8205, put up in sets for retail sale
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than heading Nos 8202 to 8205. However, tools of heading Nos 8202 to 8205 may be incorporated into the set provided their value does not exceed 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 screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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 in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex8211
                     
                  
                  
                     
                        Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No 8208
                     
                  
                  
                     
                        Manufacture in which all the materials used is classified within a heading other than 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 in which all the materials used is classified within a heading other than 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 in which all the materials used is classified within a heading other than that of the product. However, handles of base metal may be used
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 83
                     
                  
                  
                     
                        Miscellaneous articles of base metal; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex8302
                     
                  
                  
                     
                        Other mountings, fittings and similar articles suitable for buildings, and automatic door closers
                     
                  
                  
                     
                        Manufacture in which all the materials used is classified within a heading other than that of the product. However, the other materials of heading No 8302 may be used provided their value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex8306
                     
                  
                  
                     
                        Statuettes and other ornaments, of base metal
                     
                  
                  
                     
                        Manufacture in which all the materials used is classified within a heading other than that of the product. However, the other materials of heading No 8306 may be used provided their value does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 84
                     
                  
                  
                     
                        Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for:
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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
                     
                  
               
                     
                        ex8401
                     
                  
                  
                     
                        Nuclear fuel elements
                     
                  
                  
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the final 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 in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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
                     
                     
                        ex8404
                     
                  
                  
                     
                        Central heating boilers other than those of heading No 8402 and auxiliary plant for central heating boilers
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than heading No 8403 or 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 No 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 in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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
                     
                  
                  
                     
                  
               
                     
                        ex8413
                     
                  
                  
                     
                        Rotary positive displacement pumps
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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
                     
                  
               
                     
                        ex8414
                     
                  
                  
                     
                        Industrial fans, blowers and the like
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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 No 8415
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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 does not exceed the value of 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
                     
                  
               
                     
                        ex8419
                     
                  
                  
                     
                        Machines for wood, paper pulp 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;
                     
                     
                        –where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        8420
                     
                  
                  
                     
                        Calendaring 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;
                     
                     
                        –where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product
                     
                  
                  
                     
                        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 in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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;
                     
                     
                        –where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 10 % of the ex-works price of the product
                     
                  
                  
                     
                        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, angle dozers, 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;
                     
                     
                        –where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 10 % of the ex-works price of the product
                     
                  
                  
                     
                        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;
                     
                     
                        –where, within the above limit, the value of the materials classified within heading No 8431 are only used up to a value of 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
                     
                  
               
                     
                        ex8431
                     
                  
                  
                     
                        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;
                     
                     
                        –where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product
                     
                  
                  
                     
                        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;
                     
                     
                        –where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product
                     
                  
                  
                     
                        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
                     
                  
                  
                     
                  
               
                     
                        ex8448
                     
                  
                  
                     
                        Auxiliary machinery for use with machines of headings Nos 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 No 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;
                     
                     
                        –where the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of the originating materials used;
                     
                     
                        –the thread tension, crochet and zigzag mechanisms used are already 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 Nos 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 product
                     
                  
                  
                     
                  
               
                     
                        8482
                     
                  
                  
                     
                        Ball or roller bearings
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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 packing's; 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 in which
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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;
                     
                     
                        –where, within the above limit, the materials classified within heading No 8503 are only used up to a value of 10 % of the ex-works price of the product
                     
                  
                  
                     
                        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;
                     
                     
                        –where, within the above limit, the materials classified within heading No 8501 or 8503, taken together, are only used up to a value of 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
                     
                  
               
                     
                        ex8504
                     
                  
                  
                     
                        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
                     
                  
                  
                     
                  
               
                     
                        ex8518
                     
                  
                  
                     
                        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;
                     
                     
                        –where the value of all the non-originating materials used does not exceed the value of 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;
                     
                     
                        –where the value of all the non-originating materials used does not exceed the value of 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;
                     
                     
                        –where the value of all the non-originating materials used does not exceed the value of 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;
                     
                     
                        –where the value of all the non-originating materials used does not exceed the value of 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 heading Nos 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;
                     
                     
                        –where, within the above limit, the materials classified within heading No 8523 are only used up to a value of 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
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                     
                     
                        –where the value of all the non-originating materials used does not exceed the value of the originating materials used
                     
                  
                  
                     
                        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;
                     
                     
                        –where the value of all the non-originating materials used does not exceed the value of 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;
                     
                     
                        –where the value of all the non-originating materials used does not exceed the value of 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;
                     
                     
                        –where the value of all the non-originating materials used does not exceed the value of 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 heading Nos 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;
                     
                     
                        –where the value of all the non-originating materials used does not exceed the value of 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;
                     
                     
                        –where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 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 No 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 No 8517
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                     
                     
                        –where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 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
                     
                  
               
                     
                        ex8541
                     
                  
                  
                     
                        Diodes, transistors and similar semi conductor devices, except wafers not yet cut into chips
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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 micro assemblies
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                     
                     
                        –where, within the above limit, the materials classified within heading No 8541 or 8542, taken together, are only used up to a value of 10 % of the ex-works price of the product
                     
                  
                  
                     
                        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 No 8546; electrical conduit tubing and joints therefore, 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 electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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 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 in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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, motorised, whether or not fitted with weapons, and parts of such vehicles
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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 cc
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex- works price of the product;
                     
                     
                        –where the value of all the non-originating materials used does not exceed the value of the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 20 % of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        – – Exceeding 50 cc
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                     
                     
                        –where the value of all the non-originating materials used does not exceed the value of the originating materials used
                     
                  
                  
                     
                        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;
                     
                     
                        –where the value of all the non-originating materials used does not exceed the value of 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
                     
                  
               
                     
                        ex8712
                     
                  
                  
                     
                        Bicycles without ball bearings
                     
                  
                  
                     
                        Manufacture from materials not classified in heading No 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 in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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 in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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 in which all the materials used are classified within a heading other than 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
                     
                  
               
                     
                        ex8804
                     
                  
                  
                     
                        Rotochutes
                     
                  
                  
                     
                        Manufacture from materials of any heading including other materials of heading No 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 in which all the materials used are classified within a heading other than 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 in which all the materials used are classified within a heading other than that of the product. However, hulls of heading No 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 in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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 No 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
                     
                  
                  
                     
                  
               
                     
                        ex9005
                     
                  
                  
                     
                        Binoculars, monocular, other optical telescopes, and mountings therefore, except for astronomical refracting telescopes and mountings therefore
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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 does not exceed the value of 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
                     
                  
               
                     
                        ex9006
                     
                  
                  
                     
                        Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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 does not exceed the value of 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 in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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 does not exceed the value of 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 micro projection
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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 does not exceed the value of 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
                     
                  
               
                     
                        ex9014
                     
                  
                  
                     
                        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 photogram metrical 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 No 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 in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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 in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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 in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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 No 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, Polari meters, refract meters, 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 therefore:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        – 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;
                     
                     
                        –where the value of all the non-originating materials used does not exceed the value of 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 Nos 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 No 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;
                     
                     
                        –where the value of all the non-originating materials used does not exceed the value of 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;
                     
                     
                        –where the value of all the non-originating materials used does not exceed the value of 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;
                     
                     
                        –where, within the above limit, the materials classified within heading No 9114 are only used up to a value of 10 % of the ex-works price of the product
                     
                  
                  
                     
                        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 in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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 in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –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 product
                     
                  
                  
                     
                  
               
                     
                        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 product
                     
                  
                  
                     
                  
               
                     
                        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 in which all the materials used are classified within a heading other than 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
                     
                  
               
                     
                        ex9401 and
                     
                     
                        ex9403
                     
                  
                  
                     
                        Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified in a heading other than that of the product
                     
                     
                        or
                     
                     
                        Manufacture from cotton cloth already made up in a form ready for use of heading No 9401 or 9403, provided:
                     
                     
                        –its value does not exceed 25 % of the ex-works price of the product;
                     
                     
                        –all the other materials used are already originating and are classified in a heading other than heading No 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 product
                     
                  
                  
                     
                  
               
                     
                        9406
                     
                  
                  
                     
                        Prefabricated buildings
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 95
                     
                  
                  
                     
                        Toys, games and sports requisites; parts and accessories thereof; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        9503
                     
                  
                  
                     
                        Other toys; reduced-size (‘scale’) models and similar recreational models, working or not; puzzles of all kinds
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex9506
                     
                  
                  
                     
                        Golf clubs and parts thereof
                     
                  
                  
                     
                        Manufacture in which all the materials used is classified within a heading other than 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 in which all the materials used is classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex9601 and
                     
                     
                        ex9602
                     
                  
                  
                     
                        Articles of animal, vegetable or mineral carving materials
                     
                  
                  
                     
                        Manufacture from ‘worked’ carving materials of the same heading
                     
                  
                  
                     
                  
               
                     
                        ex9603
                     
                  
                  
                     
                        Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorised, 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 product
                     
                  
                  
                     
                  
               
                     
                        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 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 in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        9608
                     
                  
                  
                     
                        Ball-points pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; penholders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading No 9609
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product.
                     
                     
                        However, nibs or nib-points classified within the same heading 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 in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product;
                     
                     
                        –the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex9613
                     
                  
                  
                     
                        Lighters with piezo-igniter
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of heading No 9613 used does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex9614
                     
                  
                  
                     
                        Smoking pipes and pipe bowls
                     
                  
                  
                     
                        Manufacture from roughly shaped blocks
                     
                  
                  
                     
                  
               
                     
                        Chapter 97
                     
                  
                  
                     
                        Works of art, collectors' pieces and antiques
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
            
               Appendix 2A
            
            
               Derogations from the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status, accordingly to Article 4 of this Annex
            
            
               The products mentioned in the list may not all be covered by the Regulation. It is therefore necessary to consult the other parts of the Regulation.
            
            
               Common provisions
            
            
               1.For the products described in the table below, the following rules may also apply instead of the rules set out in Appendix 2.
            
            
               2.A proof of origin issued or made out pursuant to this Appendix shall contain the following statement in English: ‘Derogation – Appendix 2A of Annex II Ö to Õ Regulation Ö (EU) Õ Ö […] Õ – Materials of HS heading No … originating from … used.’ These statements shall be contained in box 7 of movement certificates EUR.1 referred to in Article 17 of Annex II Ö to Õ Regulation Ö (EU) Õ Ö […] Õ , or shall be added to the invoice declaration referred to in Articles 14 and 19 of Annex II Ö to Õ Regulation Ö (EU) Õ Ö […] Õ .
            
            
               3.The ACP States and the Member States shall take the measures necessary on their part to implement this Appendix.
            
            
                     
                        HS heading
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing, carried out on non-originating materials, which confers originating status
                     
                  
               
                     
                        ex Chapter 4
                     
                  
                  
                     
                        Dairy produce,
                     
                     
                        – with a content of materials of Chapter 17 not more than 20 % by weight
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 4 used are wholly obtained
                     
                  
               
                     
                        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.
                     
                  
               
                     
                        ex Chapter 8
                     
                  
                  
                     
                        Edible fruit and nuts; peel of citrus fruits or melons,
                     
                     
                        – with a content of materials of Chapter 17 not more than 20 % by weight
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 8 used are wholly obtained,
                     
                  
               
                     
                        1101
                     
                  
                  
                     
                        Wheat or meslin flour
                     
                  
                  
                     
                        Manufacture from materials of any heading except that of the product
                     
                  
               
                     
                        Chapter 12
                     
                  
                  
                     
                        Oil seed, oleaginous fruits; miscellaneous grain, seed, fruit; industrial or medical plants; straw and fodder
                     
                  
                  
                     
                        Manufacture from materials of any heading except that of the product
                     
                  
               
                     
                        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 60 % of the ex-works price of the product
                     
                  
               
                     
                        ex1302
                     
                  
                  
                     
                        Vegetable saps and extracts; pectics substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
                     
                     
                        – other than mucilages and thickeners, modified, derived from vegetable products
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
                     
                  
               
                     
                        ex1506
                     
                  
                  
                     
                        Other animal fats and oils and their fractions, whether or not refined, but not chemically modified;
                     
                     
                        – other than solid fractions
                     
                  
                  
                     
                        Manufacture from materials of any heading except that of the product
                     
                  
               
                     
                        ex1507 to
                     
                     
                        ex1515
                     
                  
                  
                     
                        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 subheading except that of the product
                     
                  
               
                     
                  
                  
                     
                        – other than olive oils under headings 1509 and 1510
                     
                  
                  
                     
                        Manufacture from materials of any heading except that of the product
                     
                  
               
                     
                        ex1516
                     
                  
                  
                     
                        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:
                     
                     
                        – fats and oils and their fractions of hydrogenated castor oil, so called ‘opal wax’
                     
                  
                  
                     
                        Manufacture from materials classified in a heading other than that of the product
                     
                  
               
                     
                        ex Chapter 18
                     
                  
                  
                     
                        Cocoa and cocoa preparations,
                     
                     
                        – with a content of materials of Chapter 17 not more than 20 % by weight
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
               
                     
                        ex1901
                     
                  
                  
                     
                        Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa in more than 40 % by weight calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa in more than 5 % by weight calculated on a totally defatted basis, not elsewhere specified or included.
                     
                     
                        – with a content of materials of Chapter 17 not more than 20 % by weight
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that 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 products of Chapter 11 used are originating
                     
                  
               
                     
                  
                  
                     
                        – containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        – all the products of Chapter 11 used are originating,
                     
                     
                        – all the materials of Chapters 2 and 3 used are wholly obtained
                     
                  
               
                     
                        1903
                     
                  
                  
                     
                        Tapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, sifting or similar forms:
                     
                     
                        – with a content of materials of heading 1108.13 (potato starch) not more than 20 % by weight
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
               
                     
                        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:
                     
                     
                        – with a content of materials of Chapter 17 not more than 20 % by weight
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        – from materials of any heading, except those of heading 1806,
                     
                     
                        – in which all the products of Chapter 11 used are originating
                     
                  
               
                     
                        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 in which all the products of Chapter 11 used are originating
                     
                  
               
                     
                        ex Chapter 20
                     
                  
                  
                     
                        Preparations of vegetables, fruit, nuts or other parts of plants:
                     
                     
                        – from materials other than those of subheading 071151
                     
                     
                        – from materials other than of headings 2002, 2003, 2008 and 2009
                     
                     
                        – with a content of materials of Chapter 17 not more than 20 % by weight
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
                     
                  
               
                     
                        ex Chapter 21
                     
                  
                  
                     
                        Miscellaneous edible preparations:
                     
                     
                        – with a content of materials of Chapters 4 and 17 not more than 20 % by weight
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
                     
                  
               
                     
                        ex Chapter 23
                     
                  
                  
                     
                        Residues and waste from the food industries; prepared animal fodder:
                     
                     
                        – with a content of maize or materials of Chapters 2, 4 and 17 not more than 20 % by weight
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
                     
                  
               
            
               Appendix 3
            
            
               Form for movement certificate
            
            
               1.Movement certificates EUR.1 shall be made out on the form of which a specimen appears in this Appendix. This form shall be printed in one or more of the languages in which the Regulation is drawn up. Certificates shall be made out in one of these languages and in accordance with the provisions of the domestic law of the exporting State if they are handwritten, they shall be completed in ink and in capital letters.
            
         
         
            
               2.Each certificate shall measure 210 × 297 mm, a tolerance of up to plus 8 mm or minus 5 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.
            
            
               3.The exporting States may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case each certificate must include a reference to such approval. Each certificate 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.
            
            
               
                  
            
            
               
                  
            
            
               
                  
            
            
               
                  
            
            
               Appendix 4
            
            
               Invoice declaration
            
            
               The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
            
            
               Bulgarian version
            
            
               Износителят на продуктите, обхванати от този документ (митническо разрешение № …
                  67
               ) декларира, че освен кьдето е отбелязано друго, тези продукти са с … преференциален произход
                  68
               .
            
            
               Spanish version
            
            
               El exportador de los productos incluidos en el presente documento (autorización aduanera no …
                  69
               ) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial …
                  70
               .
            
            
               Czech version
            
            
               Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …
                  71
               ) prohlašuje, že kromě zřetelně označených mají tyto výrobky preferenční původ v …
                  72
               .
            
            
               Danish version
            
            
               Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. …
                  73
               ), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i …
                  74
               .
            
            
               German version
            
            
               Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. …
                  75
               ) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anders angegeben, präferenzbegünstigte …
                  76
                Ursprungswaren sind.
            
            
               Estonian version
            
         
         
            
               Käesoleva dokumendiga hõlmatud toodete eksportija (tolli kinnitus nr …
                  77
               ) deklareerib, et need tooted on …
                  78
                sooduspäritoluga, välja arvatud juhul, kui on selgelt näidatud teisiti.
            
            
               Greek version
            
            
               Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ'αριθ. …
                  79
               ) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής …
                  80
               .
            
            
               English version
            
            
               The exporter of the products covered by this document (customs authorisation No …
                  81
               ) declares that, except where otherwise clearly indicated, these products are of …
                  82
                preferential origin.
            
            
               French version
            
            
               L'exportateur des produits couverts par le présent document (autorisation douanière no …
                  83
               ) déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle …
                  84
               .
            
            
            
               ê 517/2013 Art. 1(1)(m) and Annex .15(B)
            
            
               Croatian version
            
            
               Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br. … (1)) izjavljuje da su, osim ako je drukčije izričito navedeno, ovi proizvodi … (2) preferencijalnog podrijetla.
            
            
            
               ê 1528/2007 (adapted)
            
            
               Italian version
            
            
               L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. …
                  85
               ) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale …
                  86
               .
            
            
               Latvian version
            
            
               To produktu eksportētājs, kuri ietverti šajā dokumentā (muitas atļauja Nr. …
                  87
               ), deklarē, ka, izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir preferenciāla izcelsme no …
                  88
               .
            
            
               Lithuanian version
            
            
               Šiame dokumente išvardintų prekių eksportuotojas (muitinės liudijimo Nr. …
                  89
               ) deklaruoja, kad, jeigu kitaip aiškiai nenurodyta, tai yra …
                  90
                preferencinės kilmės prekės.
            
            
               Hungarian version
            
         
         
            
               A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: …
                  91
               ) kijelentem, hogy eltérő egyértelmű jelzés hianyában az áruk preferenciális …
                  92
                származásúak.
            
            
               Maltese version
            
            
               L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni tad-dwana Nru …
                  93
               ) jiddikjara li, ħlief fejn indikat b'mod ċar li mhux hekk, dawn il-prodotti huma ta' oriġini preferenzjali …
                  94
               .
            
            
               Dutch version
            
            
               De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. …
                  95
               ), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële … oorsprong zijn
                  96
               .
            
            
               Polish version
            
            
               Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr …
                  97
               ) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają …
                  98
                preferencyjne pochodzenie.
            
            
               Portuguese version
            
            
               O exportador dos produtos cobertos pelo presente documento (autorização aduaneira n.o…
                  99
               ), declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial …
                  100
               .
            
            
               Romanian version
            
            
               Exportatorul produselor ce fac obiectul acestui document (autorizația vamală nr. …
                  101
               ) declară că, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferențială …
                  102
               .
            
            
               Slovak version
            
            
               Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia …
                  103
               ) vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v …
                  104
               .
            
            
               Slovenian version
            
            
               Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št. …
                  105
               ) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno …
                  106
                poreklo.
            
            
               Finnish version
            
            
               Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa N:o …
                  107
               ) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja … alkuperätuotteita
                  108
               .
            
            
               Swedish version
            
            
               Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr …
                  109
               ) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande … ursprung
                  110
               .
            
            
               …
                  111
               
            
         
         
            
               (Place and date)
            
            
               …
                  112
               
            
            
               (Signature of the exporter; in addition the name of the person signing the declaration has to be indicated in clear script)
            
            
               Appendix 5A
            
            
               Supplier declaration for products having preferential origin status
            
            
               I, the undersigned, declare that the goods listed on this invoice …
                  113
               
            
            
               were produced in … Ö 
                  114
                Õ  and satisfy the rules of origin governing preferential trade between the ACP States and the European Ö Union Õ .
            
            
               I undertake to make available to the customs authorities, if required, evidence in support of this declaration.
            
            
               …
                  115
                …
                  116
               
            
            
               …
                  117
               
            
            
               Note
            
            
               The abovementioned text, suitably completed in conformity with the footnotes below, constitutes a supplier's declaration. The footnotes do not have to be reproduced.
            
            
               Appendix 5B
            
            
               Supplier declaration for products not having preferential original status
            
            
               I, the undersigned, declare that the goods listed on this invoice …
                  118
                were produced in … Ö 
                  119
                Õ and incorporate the following components or materials which do not have ACP, OCT or Ö Union Õ origin for preferential trade:
            
            
               …
                  120
                …
                  121
                …
                  122
               
            
            
               …
            
            
               … Ö 
                  123
                Õ
            
            
               I undertake to make available to the customs authorities, if required, evidence in support of this declaration.
            
            
               …
                  124
                …
                  125
               
            
         
         
            
               …
                  126
               
            
            
               Note
            
            
               The abovementioned text, suitably completed in conformity with the footnotes below, constitutes a supplier's declaration. The footnotes do not have to be reproduced.
            
            
               Appendix 6
            
            
               Information Certificate
            
            
               1.The form of information certificate given in this Appendix shall be used and be printed in one or more of the official languages in which the Regulation is drawn up and in accordance with the provisions of the domestic law of the exporting State. Information certificates shall be completed in one of those languages; if they are handwritten, they shall be completed in ink in capital letters. They shall bear a serial number, whether or not printed, by which they can be identified.
            
            
               2.The information certificate shall measure 210 × 297 mm, a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2.
            
            
               3.The national administrators may reserve the right to print the forms themselves or may have them printed by printers approved by them. In the latter case, each form must include a reference to such approval. The forms shall bear the name and address of the printer or a mark by which the printer can be identified.
            
            
               
                  
            
            
               
                  
            
            
               
                  
            
            
               Appendix 7
            
            
               Products to which Article 6(5) of this Annex shall not be applicable
            
            
               Industrial Products (1)
            
            
               CN code 96
            
            
               Motor cars and other motor vehicles
            
            
               8703 10 10
            
            
               8703 10 90
            
            
               8703 21 10
            
            
               8703 21 90
            
         
         
            
               8703 22 11
            
            
               8703 22 19
            
            
               8703 22 90
            
            
               8703 23 11
            
            
               8703 23 19
            
            
               8703 23 90
            
            
               8703 24 10
            
            
               8703 24 90
            
            
               8703 31 10
            
            
               8703 31 90
            
            
               8703 32 11
            
            
               8703 32 19
            
            
               8703 32 90
            
            
               8703 33 11
            
            
               8703 33 19
            
            
               8703 33 90
            
            
               8703 90 10
            
            
               8703 90 90
            
            
               Chassis fitted with engines
            
            
               8706 00 11
            
         
         
            
               8706 00 19
            
            
               8706 00 91
            
            
               87060 0 99
            
            
               Bodies (including cabs), for the motor vehicles
            
            
               8707 10 10
            
            
               8707 10 90
            
            
               8707 90 10
            
            
               8707 90 90
            
            
               Parts and accessories of the motor vehicles
            
            
               8708 10 10
            
            
               8708 10 90
            
            
               8708 21 10
            
            
               8708 21 90
            
            
               8708 29 10
            
            
               8708 29 90
            
            
               8708 31 10
            
            
               8708 31 91
            
            
               8708 31 99
            
            
               8708 39 10
            
            
               8708 39 90
            
         
         
            
               8708 40 10
            
            
               8708 40 90
            
            
               8708 50 10
            
            
               8708 50 90
            
            
               8708 60 10
            
            
               8708 60 91
            
            
               8708 60 99
            
            
               8708 70 10
            
            
               8708 70 50
            
            
               8708 70 91
            
            
               8708 70 99
            
            
               8708 80 10
            
            
               8708 80 90
            
            
               8708 91 10
            
            
               8708 91 90
            
            
               8708 92 10
            
            
               8708 92 90
            
            
               8708 93 10
            
            
               8708 93 90
            
            
               8708 94 10
            
         
         
            
               8708 94 90
            
            
               8708 99 10
            
            
               8708 99 30
            
            
               8708 99 50
            
            
               8708 99 92
            
            
               8708 99 98
            
            
               Industrial Products (2)
            
            
               Unwrought aluminium
            
            
               7601 10 00
            
            
               7601 20 10
            
            
               7601 20 91
            
            
               7601 20 99
            
            
               Aluminium powders and flakes
            
            
               7603 10 00
            
            
               7603 20 00
            
            
               Agricultural Products (1)
            
            
               Live horses, asses, mules and hinnies
            
            
               0101 20 10
            
            
               Milk and cream, not concentrated
            
            
               0401 10 10
            
         
         
            
               0401 10 90
            
            
               0401 20 11
            
            
               0401 20 19
            
            
               0401 20 91
            
            
               0401 20 99
            
            
               0401 30 11
            
            
               04013 0 19
            
            
               0401 30 31
            
            
               0401 30 39
            
            
               0401 30 91
            
            
               0401 30 99
            
            
               Buttermilk, curdled milk and cream, yogurt, kephir
            
            
               0403 10 11
            
            
               0403 10 13
            
            
               0403 10 19
            
            
               0403 10 31
            
            
               0403 10 33
            
            
               0403 10 39
            
            
               Potatoes, fresh or chilled
            
            
               0701 90 51
            
         
         
            
               Leguminous vegetables, shelled or unshelled, fresh or chilled
            
            
               0708 10 20
            
            
               0708 10 95
            
            
               Other vegetables, fresh or chilled
            
            
               0709 51 90
            
            
               0709 60 10
            
            
               Vegetables (uncooked or cooked by steaming or boiled)
            
            
               0710 80 95
            
            
               Vegetables provisionally preserved
            
            
               0711 10 00
            
            
               0711 30 00
            
            
               0711 90 60
            
            
               0711 90 70
            
            
               Dates, figs, pineapples, avocados, guavas, mangoes
            
            
               0804 20 90
            
            
               0804 30 00
            
            
               0804 40 20
            
            
               0804 40 90
            
            
               0804 40 95
            
            
               Grapes, fresh or dried
            
         
         
            
               0806 10 29 (3) (12)
            
            
               0806 20 11
            
            
               0806 20 12
            
            
               0806 20 18
            
            
               Melons (including watermelons) and papaws (papayas)
            
            
               0807 11 00
            
            
               0807 19 00
            
            
               Apricots, cherries, peaches (including nectarines)
            
            
               08093011 (5) (12)
            
            
               08093051 (6) (12)
            
            
               Other fruit, fresh
            
            
               0810 90 40
            
            
               0810 90 85
            
            
               Fruit and nuts, provisionally preserved
            
            
               0812 10 00
            
            
               0812 20 00
            
            
               0812 90 50
            
            
               0812 90 60
            
            
               0812 90 70
            
            
               0812 90 95
            
         
         
            
               Fruit, dried
            
            
               0813 40 10
            
            
               0813 50 15
            
            
               0813 50 19
            
            
               0813 50 39
            
            
               0813 50 91
            
            
               0813 50 99
            
            
               Pepper of the genus Piper; dried or crushed
            
            
               0904 20 10
            
            
               Soya-bean oil and its fractions
            
            
               1507 10 10
            
            
               1507 10 90
            
            
               1507 90 10
            
            
               1507 90 90
            
            
               Sunflower-seed, safflower or cotton-seed oil
            
            
               1512 11 10
            
            
               1512 11 91
            
            
               1512 11 99
            
            
               1512 19 10
            
            
               1512 19 91
            
         
         
            
               1512 19 99
            
            
               1512 21 10
            
            
               1512 21 90
            
            
               1512 29 10
            
            
               1512 29 90
            
            
               Rape, colza or mustard oil and fractions thereof
            
            
               1514 10 10
            
            
               1514 10 90
            
            
               1514 90 10
            
            
               1514 90 90
            
            
               Fruit, nuts and other edible parts of plants
            
            
               2008 19 59
            
            
               Fruit juices (including grape must)
            
            
               2009 20 99
            
            
               2009 40 99
            
            
               2009 80 99
            
            
               Unmanufactured tobacco; tobacco refuse
            
            
               2401 10 10
            
            
               2401 10 20
            
            
               2401 10 41
            
         
         
            
               2401 10 49
            
            
               2401 10 60
            
            
               2401 20 10
            
            
               2401 20 20
            
            
               2401 20 41
            
            
               2401 20 60
            
            
               2401 20 70
            
            
               Agricultural Products (2)
            
            
               Cut flowers and flower buds
            
            
               0603 10 55
            
            
               0603 10 61
            
            
               0603 10 69 (11)
            
            
               Onions, shallots, garlic, leeks
            
            
               0703 10 11
            
            
               0703 10 19
            
            
               0703 10 90
            
            
               0703 90 00
            
            
               Cabbages, cauliflowers, kohlrabi, kale and similar
            
            
               0704 10 05
            
            
               0704 10 10
            
         
         
            
               0704 10 80
            
            
               0704 20 00
            
            
               0704 90 10
            
            
               0704 90 90
            
            
               Lettuce (Lactuca sativa) and chicory
            
            
               0705 11 05
            
            
               0705 11 10
            
            
               0705 11 80
            
            
               0705 19 00
            
            
               0705 21 00
            
            
               0705 29 00
            
            
               Carrots, turnips, salad beetroot, salsify, celeriac
            
            
               0706 10 00
            
            
               0706 90 05
            
            
               0706 90 11
            
            
               0706 90 17
            
            
               0706 90 30
            
            
               0706 90 90
            
            
               Leguminous vegetables, shelled or unshelled, fresh or chilled
            
            
               0708 10 90
            
         
         
            
               0708 20 20
            
            
               0708 20 90
            
            
               0708 20 95
            
            
               0708 90 00
            
            
               Other vegetables, fresh or chilled
            
            
               0709 10 30 (12)
            
            
               0709 30 00
            
            
               0709 40 00
            
            
               0709 51 10
            
            
               0709 51 50
            
            
               0709 70 00
            
            
               0709 90 10
            
            
               0709 90 20
            
            
               0709 90 40
            
            
               0709 90 50
            
            
               0709 90 90
            
            
               Vegetables (uncooked or cooked by steaming or boiled)
            
            
               0710 10 00
            
            
               0710 21 00
            
            
               0710 22 00
            
         
         
            
               0710 29 00
            
            
               0710 30 00
            
            
               0710 80 10
            
            
               0710 80 51
            
            
               0710 80 61
            
            
               0710 80 69
            
            
               0710 80 70
            
            
               0710 80 80
            
            
               0710 80 85
            
            
               0710 90 00
            
            
               Vegetables provisionally preserved
            
            
               0711 20 10
            
            
               07114 0 00
            
            
               0711 90 40
            
            
               0711 90 90
            
            
               Dried vegetables, whole, cut, sliced, broken
            
            
               0712 20 00
            
            
               0712 30 00
            
            
               0712 90 30
            
            
               0712 90 50
            
         
         
            
               0712 90 90
            
            
               Manioc, arrowroot, salep, Jerusalem artichokes
            
            
               0714 90 11
            
            
               0714 90 19
            
            
               Other nuts, fresh or dried, whether or not shelled
            
            
               0802 11 90
            
            
               0802 21 00
            
            
               0802 22 00
            
            
               0802 40 00
            
            
               Bananas, including plantains, fresh or dried
            
            
               0803 00 11
            
            
               0803 00 90
            
            
               Dates, figs, pineapples, avocados, guavas, mangoes
            
            
               0804 20 10
            
            
               Citrus fruit, fresh or dried
            
            
               0805 20 21 (1) (12)
            
            
               0805 20 23 (1) (12)
            
            
               0805 20 25 (1) (12)
            
            
               0805 20 27 (1) (12)
            
            
               0805 20 29 (1) (12)
            
         
         
            
               0805 30 90
            
            
               0805 90 00
            
            
               Grapes, fresh or dried
            
            
               0806 10 95
            
            
               0806 10 97
            
            
               Apples, pears and quinces, fresh
            
            
               0808 10 10 (12)
            
            
               0808 20 10 (12)
            
            
               0808 20 90
            
            
               Apricots, cherries, peaches (including nectarines)
            
            
               0809 10 10 (12)
            
            
               0809 10 50 (12)
            
            
               0809 20 19 (12)
            
            
               0809 20 29 (12)
            
            
               0809 30 11 (7) (12)
            
            
               0809 30 19 (12)
            
            
               0809 30 51 (8) (12)
            
            
               0809 30 59 (12)
            
            
               0809 40 40 (12)
            
            
               Other fruit, fresh
            
         
         
            
               0810 10 05
            
            
               0810 20 90
            
            
               0810 30 10
            
            
               0810 30 30
            
            
               0810 30 90
            
            
               0810 40 90
            
            
               0810 50 00
            
            
               Fruit and nuts, uncooked or cooked by steaming
            
            
               0811 20 11
            
            
               0811 20 31
            
            
               0811 20 39
            
            
               0811 20 59
            
            
               0811 90 11
            
            
               0811 90 19
            
            
               0811 90 39
            
            
               0811 90 75
            
            
               0811 90 80
            
            
               0811 90 95
            
            
               Fruit and nuts, provisionally preserved
            
            
               0812 90 10
            
         
         
            
               0812 90 20
            
            
               Fruit, dried
            
            
               0813 20 00
            
            
               Wheat and meslin
            
            
               1001 90 10
            
            
               Buckwheat, millet and canary seed; other cereals
            
            
               1008 10 00
            
            
               1008 20 00
            
            
               1008 90 90
            
            
               Flour, meal, powder, flakes, granules and pellets
            
            
               1105 10 00
            
            
               1105 20 00
            
            
               Flour, meal and powder of the dried leguminous vegetables
            
            
               1106 10 00
            
            
               1106 30 10
            
            
               1106 30 90
            
            
               Fats and oils and their fractions, of fish
            
            
               1504 30 11
            
            
               Other prepared or preserved meat, meat offal
            
            
               1602 20 11
            
         
         
            
               1602 20 19
            
            
               1602 31 11
            
            
               1602 31 19
            
            
               1602 31 30
            
            
               1602 31 90
            
            
               1602 32 19
            
            
               1602 32 30
            
            
               1602 32 90
            
            
               1602 39 29
            
            
               1602 39 40
            
            
               1602 39 80
            
            
               1602 41 90
            
            
               1602 42 90
            
            
               1602 90 31
            
            
               1602 90 72
            
            
               1602 90 76
            
            
               Vegetables, fruit, nuts and other edible parts
            
            
               2001 10 00
            
            
               2001 20 00
            
            
               2001 90 50
            
         
         
            
               2001 90 65
            
            
               2001 90 96
            
            
               Mushrooms and truffles, prepared or preserved
            
            
               2003 10 20
            
            
               2003 10 30
            
            
               2003 10 80
            
            
               2003 20 00
            
            
               Other vegetables prepared or preserved otherwise
            
            
               2004 10 10
            
            
               2004 10 99
            
            
               2004 90 50
            
            
               2004 90 91
            
            
               2004 90 98
            
            
               Other vegetables prepared or preserved otherwise
            
            
               2005 10 00
            
            
               2005 20 20
            
            
               2005 20 80
            
            
               2005 40 00
            
            
               2005 51 00
            
            
               2005 59 00
            
         
         
            
               Vegetables, fruit, nuts, fruit-peel
            
            
               2006 00 31
            
            
               2006 00 35
            
            
               2006 00 38
            
            
               2006 00 99
            
            
               Jams, fruit jellies, marmalades, fruit or nut puree
            
            
               2007 10 91
            
            
               2007 99 93
            
            
               Fruit, nuts and other edible parts of plants
            
            
               2008 11 94
            
            
               2008 11 98
            
            
               2008 19 19
            
            
               2008 19 95
            
            
               2008 199 9
            
            
               2008 20 51
            
            
               2008 20 59
            
            
               2008 20 71
            
            
               2008 20 79
            
            
               2008 20 91
            
            
               2008 20 99
            
         
         
            
               2008 30 11
            
            
               2008 30 39
            
            
               2008 30 51
            
            
               2008 30 59
            
            
               2008 40 11
            
            
               2008 40 21
            
            
               2008 40 29
            
            
               2008 40 39
            
            
               2008 60 11
            
            
               2008 60 31
            
            
               2008 60 39
            
            
               2008 60 59
            
            
               2008 60 69
            
            
               2008 60 79
            
            
               2008 60 99
            
            
               2008 70 11
            
            
               2008 70 31
            
            
               2008 70 39
            
            
               2008 70 59
            
            
               2008 80 11
            
         
         
            
               2008 80 31
            
            
               2008 80 39
            
            
               2008 80 50
            
            
               2008 80 70
            
            
               2008 80 91
            
            
               2008 80 99
            
            
               2008 99 23
            
            
               2008 99 25
            
            
               2008 99 26
            
            
               2008 99 28
            
            
               2008 99 36
            
            
               2008 99 45
            
            
               2008 99 46
            
            
               2008 99 49
            
            
               2008 99 53
            
            
               2008 99 55
            
            
               2008 99 61
            
            
               2008 99 62
            
            
               2008 99 68
            
            
               2008 99 72
            
         
         
            
               2008 99 74
            
            
               2008 99 79
            
            
               2008 99 99
            
            
               Fruit juices (including grape must)
            
            
               2009 11 19
            
            
               2009 11 91
            
            
               2009 19 19
            
            
               2009 19 91
            
            
               2009 19 99
            
            
               2009 20 19
            
            
               2009 20 91
            
            
               2009 30 19
            
            
               2009 30 31
            
            
               2009 30 39
            
            
               2009 30 51
            
            
               2009 30 55
            
            
               2009 30 91
            
            
               2009 30 95
            
            
               2009 30 99
            
            
               2009 40 19
            
         
         
            
               2009 40 91
            
            
               2009 80 19
            
            
               2009 80 50
            
            
               2009 80 61
            
            
               2009 80 63
            
            
               2009 80 73
            
            
               2009 80 79
            
            
               2009 80 83
            
            
               2009 80 84
            
            
               2009 80 86
            
            
               2009 80 97
            
            
               2009 90 19
            
            
               2009 90 29
            
            
               2009 90 39
            
            
               2009 90 41
            
            
               2009 90 51
            
            
               2009 90 59
            
            
               20099 0 73
            
            
               2009 90 79
            
            
               2009 90 92
            
         
         
            
               2009 90 94
            
            
               2009 90 95
            
            
               2009 90 96
            
            
               2009 90 97
            
            
               2009 90 98
            
            
               Other fermented beverages (for example, cider)
            
            
               2206 00 10
            
            
               Wine lees; argol
            
            
               2307 00 19
            
            
               Vegetable materials and vegetable waste
            
            
               2308 90 19
            
            
               Agricultural Products (3)
            
            
               Live swine
            
            
               0103 91 10
            
            
               0103 92 11
            
            
               0103 92 19
            
            
               Live sheep and goats
            
            
               0104 10 30
            
            
               0104 10 80
            
            
               0104 20 90
            
         
         
            
               Live poultry, that is to say, fowls of the species
            
            
               0105 11 11
            
            
               0105 11 19
            
            
               0105 11 91
            
            
               0105 11 99
            
            
               0105 12 00
            
            
               0105 19 20
            
            
               0105 19 90
            
            
               0105 92 00
            
            
               0105 93 00
            
            
               0105 99 10
            
            
               0105 99 20
            
            
               0105 99 30
            
            
               0105 99 50
            
            
               Meat of swine, fresh, chilled or frozen
            
            
               0203 11 10
            
            
               0203 12 11
            
            
               0203 12 19
            
            
               0203 19 11
            
            
               0203 19 13
            
         
         
            
               0203 19 15
            
            
               0203 19 55
            
            
               0203 19 59
            
            
               0203 21 10
            
            
               0203 22 11
            
            
               0203 22 19
            
            
               0203 29 11
            
            
               0203 29 13
            
            
               0203 29 15
            
            
               0203 29 55
            
            
               0203 29 59
            
            
               Meat of sheep or goats, fresh, chilled or frozen
            
            
               0204 10 00
            
            
               0204 21 00
            
            
               0204 22 10
            
            
               0204 22 30
            
            
               0204 22 50
            
            
               0204 22 90
            
            
               0204 23 00
            
            
               0204 30 00
            
         
         
            
               0204 41 00
            
            
               02044 2 10
            
            
               0204 42 30
            
            
               0204 42 50
            
            
               0204 42 90
            
            
               0204 43 10
            
            
               0204 43 90
            
            
               0204 50 11
            
            
               0204 50 13
            
            
               0204 50 15
            
            
               0204 50 19
            
            
               0204 50 31
            
            
               0204 50 39
            
            
               0204 50 51
            
            
               0204 50 53
            
            
               0204 50 55
            
            
               0204 50 59
            
            
               0204 50 71
            
            
               0204 50 79
            
            
               Meat and edible offal
            
         
         
            
               0207 11 10
            
            
               020 711 30
            
            
               0207 11 90
            
            
               0207 12 10
            
            
               0207 12 90
            
            
               0207 13 10
            
            
               020 713 20
            
            
               0207 13 30
            
            
               0207 13 40
            
            
               0207 13 50
            
            
               0207 13 60
            
            
               0207 13 70
            
            
               0207 13 99
            
            
               0207 14 10
            
            
               0207 14 20
            
            
               0207 14 30
            
            
               0207 14 40
            
            
               0207 14 50
            
            
               0207 14 60
            
            
               0207 14 70
            
         
         
            
               0207 14 99
            
            
               0207 24 10
            
            
               0207 24 90
            
            
               0207 25 10
            
            
               0207 25 90
            
            
               0207 26 10
            
            
               0207 26 20
            
            
               0207 26 30
            
            
               0207 26 40
            
            
               0207 26 50
            
            
               0207 26 60
            
            
               0207 26 70
            
            
               0207 26 80
            
            
               0207 26 99
            
            
               0207 27 10
            
            
               0207 27 20
            
            
               0207 27 30
            
            
               0207 27 40
            
            
               0207 27 50
            
            
               0207 27 60
            
         
         
            
               0207 27 70
            
            
               0207 27 80
            
            
               0207 27 99
            
            
               0207 32 11
            
            
               0207 32 15
            
            
               0207 32 19
            
            
               0207 32 51
            
            
               0207 32 59
            
            
               0207 3 290
            
            
               0207 33 11
            
            
               0207 33 19
            
            
               0207 33 51
            
            
               0207 33 59
            
            
               0207 33 90
            
            
               0207 35 11
            
            
               0207 35 15
            
            
               0207 35 21
            
            
               0207 35 23
            
            
               0207 35 25
            
            
               0207 35 31
            
         
         
            
               020 735 41
            
            
               0207 35 51
            
            
               0207 35 53
            
            
               0207 35 61
            
            
               0207 35 63
            
            
               0207 35 71
            
            
               0207 35 79
            
            
               0207 35 99
            
            
               0207 36 11
            
            
               0207 36 15
            
            
               0207 36 21
            
            
               0207 36 23
            
            
               0207 36 25
            
            
               0207 36 31
            
            
               0207 36 41
            
            
               0207 36 51
            
            
               0207 36 53
            
            
               0207 36 61
            
            
               0207 36 63
            
            
               0207 36 71
            
         
         
            
               0207 36 79
            
            
               0207 36 90
            
            
               Pig fat, free of lean meat, and poultry fat
            
            
               0209 00 11
            
            
               0209 00 19
            
            
               0209 00 30
            
            
               0209 00 90
            
            
               Meat and edible meat offal, salted, in brine
            
            
               0210 11 11
            
            
               0210 11 19
            
            
               0210 11 31
            
            
               0210 11 39
            
            
               0210 11 90
            
            
               0210 12 11
            
            
               0210 12 19
            
            
               0210 12 90
            
            
               0210 19 10
            
            
               0210 19 20
            
            
               0210 19 30
            
            
               0210 194 0
            
         
         
            
               0210 19 51
            
            
               0210 19 59
            
            
               0210 19 60
            
            
               0210 19 70
            
            
               0210 19 81
            
            
               0210 19 89
            
            
               0210 19 90
            
            
               02109 0 11
            
            
               0210 90 19
            
            
               0210 90 21
            
            
               0210 90 29
            
            
               0210 90 31
            
            
               0210 90 39
            
            
               Milk and cream, concentrated
            
            
               0402 91 11
            
            
               0402 91 19
            
            
               0402 91 31
            
            
               0402 913 9
            
            
               0402 91 51
            
            
               0402 91 59
            
         
         
            
               0402 91 91
            
            
               0402 91 99
            
            
               0402 99 11
            
            
               0402 99 19
            
            
               0402 99 31
            
            
               0402 99 39
            
            
               040 299 91
            
            
               0402 99 99
            
            
               Buttermilk, curdled milk and cream, yogurt, kephir
            
            
               0403 90 51
            
            
               0403 90 53
            
            
               0403 90 59
            
            
               0403 90 61
            
            
               0403 90 63
            
            
               0403 90 69
            
            
               Whey, whether or not concentrated
            
            
               0404 10 48
            
            
               0404 10 52
            
            
               0404 10 54
            
            
               0404 10 56
            
         
         
            
               0404 10 58
            
            
               0404 10 62
            
            
               0404 10 72
            
            
               0404 10 74
            
            
               0404 10 76
            
            
               0404 10 78
            
            
               0404 10 82
            
            
               0404 10 84
            
            
               Cheese and curd
            
            
               0406 10 20 (11)
            
            
               0406 10 80 (11)
            
            
               0406 20 90 (11)
            
            
               0406 30 10 (11)
            
            
               0406 30 31 (11)
            
            
               0406 30 39 (11)
            
            
               0406 30 90 (11)
            
            
               0406 40 90 (11)
            
            
               0406 90 01 (11)
            
            
               0406 90 21 (11)
            
            
               0406 90 50 (11)
            
         
         
            
               0406 90 69 (11)
            
            
               0406 90 78 (11)
            
            
               0406 90 86 (11)
            
            
               0406 90 87 (11)
            
            
               0406 90 88 (11)
            
            
               0406 90 93 (11)
            
            
               0406 90 99 (11)
            
            
               Birds' eggs, in shell, fresh, preserved or cooked
            
            
               0407 00 11
            
            
               0407 00 19
            
            
               0407 00 30
            
            
               Birds' eggs, not in shell, and egg yolks, fresh
            
            
               0408 11 80
            
            
               0408 19 81
            
            
               0408 19 89
            
            
               0408 91 80
            
            
               0408 99 80
            
            
               Natural honey
            
            
               0409 00 00
            
            
               Tomatoes, fresh or chilled
            
         
         
            
               0702 00 15 (12)
            
            
               0702 00 20 (12)
            
            
               0702 00 25 (12)
            
            
               0702 00 30 (12)
            
            
               0702 00 35 (12)
            
            
               0702 00 40 (12)
            
            
               0702 00 45 (12)
            
            
               0702 00 50 (12)
            
            
               Cucumbers and gherkins, fresh or chilled
            
            
               0707 00 10 (12)
            
            
               0707 00 15 (12)
            
            
               0707 00 20 (12)
            
            
               0707 00 25 (12)
            
            
               0707 00 30 (12)
            
            
               0707 00 35 (12)
            
            
               0707 00 40 (12)
            
            
               0707 00 90
            
            
               Other vegetables, fresh or chilled
            
            
               0709 10 10 (12)
            
            
               0709 10 20 (12)
            
         
         
            
               0709 20 00
            
            
               0709 90 39
            
            
               0709 90 75 (12)
            
            
               0709 90 77 (12)
            
            
               0709 90 79 (12)
            
            
               Vegetables provisionally preserved
            
            
               071 120 90
            
            
               Dried vegetables, whole, cut, sliced, broken
            
            
               0712 90 19
            
            
               Manioc, arrowroot, salep, Jerusalem artichokes
            
            
               0714 10 10
            
            
               0714 10 91
            
            
               0714 10 99
            
            
               0714 20 90
            
            
               Citrus fruit, fresh or dried
            
            
               0805 10 37 (2) (12)
            
            
               0805 10 38 (2) (12)
            
            
               080510 39 (2) (12)
            
            
               080510 42 (2) (12)
            
            
               0805 10 46 (2) (12)
            
         
         
            
               0805 10 82
            
            
               0805 10 84
            
            
               0805 10 86
            
            
               0805 20 11 (12)
            
            
               0805 20 13 (12)
            
            
               0805 20 15 (12)
            
            
               0805 2017 (12)
            
            
               0805 2019 (12)
            
            
               0805 20 21 (10) (12)
            
            
               080520 23 (10) (12)
            
            
               0805 20 25 (10) (12)
            
            
               0805 20 27 (10) (12)
            
            
               0805 20 29 (10) (12)
            
            
               0805 20 31 (12)
            
            
               0805 20 33 (12)
            
            
               0805 20 35 (12)
            
            
               0805 20 37 (12)
            
            
               0805 20 39 (12)
            
            
               Grapes, fresh or dried
            
            
               0806 10 21 (12)
            
         
         
            
               0806 10 29 (4) (12)
            
            
               0806 10 30 (12)
            
            
               0806 10 50 (12)
            
            
               0806 10 61 (12)
            
            
               0806 10 69 (12)
            
            
               0806 10 93
            
            
               Apricots, cherries, peaches (including nectarines)
            
            
               0809 10 20 (12)
            
            
               080 910 30 (12)
            
            
               080 910 40 (12)
            
            
               0809 20 11 (12)
            
            
               0809 20 21 (12)
            
            
               0809 20 31 (12)
            
            
               0809 20 39 (12)
            
            
               0809 20 41 (12)
            
            
               0809 20 49 (12)
            
            
               0809 20 51 (12)
            
            
               0809 20 59 (12)
            
            
               0809 20 61 (12)
            
            
               080 920 69 (12)
            
         
         
            
               0809 20 71 (12)
            
            
               0809 20 79 (12)
            
            
               0809 30 21 (12)
            
            
               0809 30 29 (12)
            
            
               0809 3031 (12)
            
            
               0809 30 39 (12)
            
            
               0809 30 41 (12)
            
            
               0809 30 49 (12)
            
            
               0809 40 20 (12)
            
            
               0809 40 30 (12)
            
            
               Other fruit, fresh
            
            
               0810 10 10
            
            
               0810 10 80
            
            
               0810 20 10
            
            
               Fruit and nuts, uncooked or cooked by steaming
            
            
               0811 10 11
            
            
               0811 10 19
            
            
               Wheat and meslin
            
            
               1001 10 00
            
            
               1001 90 91
            
         
         
            
               1001 90 99
            
            
               Rye
            
            
               1002 00 00
            
            
               Barley
            
            
               1003 00 10
            
            
               1003 00 90
            
            
               Oats
            
            
               1004 00 00
            
            
               Buckwheat, millet and canary seed; other cereals
            
            
               1008 90 10
            
            
               Wheat or meslin flour
            
            
               1101 00 11
            
            
               1101 00 15
            
            
               1101 00 90
            
            
               Cereal flours other than of wheat or meslin
            
            
               1102 10 00
            
            
               1102 90 10
            
            
               1102 90 30
            
            
               110290 90
            
            
               Cereal groats, meal and pellets
            
         
         
            
               1103 11 10
            
            
               1103 11 90
            
            
               1103 12 00
            
            
               1103 19 10
            
            
               1103 19 30
            
            
               110 319 90
            
            
               1103 21 00
            
            
               1103 29 10
            
            
               1103 2920
            
            
               1103 29 30
            
            
               1103 29 90
            
            
               Cereal grains otherwise worked
            
            
               1104 11 10
            
            
               1104 11 90
            
            
               1104 12 10
            
            
               1104 12 90
            
            
               1104 19 10
            
            
               1104 19 30
            
            
               1104 19 99
            
            
               1104 21 10
            
         
         
            
               1104 21 30
            
            
               1104 21 50
            
            
               1104 21 90
            
            
               1104 21 99
            
            
               1104 22 20
            
            
               1104 22 30
            
            
               1104 22 50
            
            
               1104 22 90
            
            
               1104 22 92
            
            
               1104 22 99
            
            
               1104 29 11
            
            
               1104 29 15
            
            
               1104 29 19
            
            
               1104 29 31
            
            
               1104 29 35
            
            
               1104 29 39
            
            
               1104 29 51
            
            
               1104 29 55
            
            
               1104 29 59
            
            
               1104 2981
            
         
         
            
               1104 29 85
            
            
               1104 29 89
            
            
               1104 30 10
            
            
               Flour, meal and powder of the dried leguminous vegetables
            
            
               1106 20 10
            
            
               1106 20 90
            
            
               Malt, whether or not roasted
            
            
               1107 10 11
            
            
               1107 10 19
            
            
               1107 10 91
            
            
               1107 10 99
            
            
               1107 20 00
            
            
               Locust beans, seaweeds and other algae, sugar beet
            
            
               1212 91 20
            
            
               1212 91 80
            
            
               Pig fat (including lard) and poultry fat
            
            
               1501 00 19
            
            
               Olive oil and its fractions, whether or not refined
            
            
               1509 10 10
            
            
               1509 10 90
            
         
         
            
               1509 90 00
            
            
               Other oils and their fractions
            
            
               1510 00 10
            
            
               1510 00 90
            
            
               Degras
            
            
               1522 00 31
            
            
               1522 00 39
            
            
               Sausages and similar products, of meat, meat offal
            
            
               1601 00 91
            
            
               1601 00 99
            
            
               Other prepared or preserved meat, meat offal
            
            
               1602 10 00
            
            
               1602 20 90
            
            
               1602 32 11
            
            
               1602 39 21
            
            
               1602 41 10
            
            
               1602 42 10
            
            
               1602 49 11
            
            
               1602 49 13
            
            
               1602 49 15
            
         
         
            
               1602 49 19
            
            
               1602 49 30
            
            
               1602 49 50
            
            
               1602 49 90
            
            
               1602 50 31
            
            
               1602 50 39
            
            
               1602 50 80
            
            
               1602 90 10
            
            
               1602 90 41
            
            
               1602 90 51
            
            
               1602 90 69
            
            
               1602 90 74
            
            
               1602 90 78
            
            
               1602 90 98
            
            
               Other sugars, including chemically pure lactose
            
            
               1702 11 00
            
            
               1702 19 00
            
            
               Pasta, whether or not cooked or stuffed
            
            
               1902 20 30
            
            
               Jams, fruit jellies, marmalades, fruit or nut puree
            
         
         
            
               2007 10 99
            
            
               2007 91 90
            
            
               2007 99 91
            
            
               2007 99 98
            
            
               Fruit, nuts and other edible parts of plants
            
            
               2008 20 11
            
            
               2008 20 31
            
            
               2008 30 19
            
            
               2008 30 31
            
            
               2008 30 79
            
            
               2008 30 91
            
            
               2008 30 99
            
            
               2008 40 19
            
            
               2008 40 31
            
            
               2008 50 11
            
            
               2008 50 19
            
            
               2008 50 31
            
            
               2008 50 39
            
            
               2008 50 51
            
            
               2008 50 59
            
         
         
            
               2008 60 19
            
            
               2008 60 51
            
            
               2008 60 61
            
            
               2008 60 71
            
            
               2008 60 91
            
            
               2008 70 19
            
            
               2008 70 51
            
            
               2008 80 19
            
            
               2008 92 16
            
            
               2008 92 18
            
            
               2008 99 21
            
            
               2008 99 32
            
            
               2008 99 33
            
            
               2008 99 34
            
            
               2008 99 37
            
            
               2008 99 43
            
            
               Fruit juices (including grape must)
            
            
               2009 11 11
            
            
               2009 19 11
            
            
               2009 20 11
            
         
         
            
               2009 30 11
            
            
               2009 30 59
            
            
               2009 40 11
            
            
               2009 50 10
            
            
               2009 50 90
            
            
               2009 80 11
            
            
               2009 80 32
            
            
               2009 80 33
            
            
               2009 80 35
            
            
               2009 90 11
            
            
               2009 90 21
            
            
               2009 90 31
            
            
               Food preparations not elsewhere specified
            
            
               2106 90 51
            
            
               Wine of fresh grapes, including fortified wines
            
            
               2204 10 19 (11)
            
            
               2204 10 99 (11)
            
            
               2204 21 10
            
            
               2204 21 81
            
            
               2204 21 82
            
         
         
            
               2204 21 98
            
            
               2204 21 99
            
            
               2204 29 10
            
            
               2204 29 58
            
            
               2204 29 75
            
            
               2204 29 98
            
            
               2204 29 99
            
            
               2204 30 10
            
            
               2204 30 92 (12)
            
            
               2204 30 94 (12)
            
            
               2204 30 96 (12)
            
            
               220430 98 (12)
            
            
               Undenatured ethyl alcohol
            
            
               2208 20 40
            
            
               Bran, sharps and other residues
            
            
               2302 30 10
            
            
               2302 30 90
            
            
               2302 40 10
            
            
               2302 40 90
            
            
               Oil-cake and other solid residues
            
         
         
            
               2306 90 19
            
            
               Preparations of a kind used in animal feeding
            
            
               2309 10 13
            
            
               2309 10 15
            
            
               2309 10 19
            
            
               2309 10 33
            
            
               2309 10 39
            
            
               2309 10 51
            
            
               2309 10 53
            
            
               2309 10 59
            
            
               2309 10 70
            
            
               2309 90 33
            
            
               2309 90 35
            
            
               2309 90 39
            
            
               2309 90 43
            
            
               2309 90 49
            
            
               2309 90 51
            
            
               2309 90 53
            
            
               2309 90 59
            
            
               2309 90 70
            
         
         
            
               Albumins
            
            
               3502 11 90
            
            
               3502 19 90
            
            
               3502 20 91
            
            
               3502 20 99
            
            
               Agricultural Products (4)
            
            
               Buttermilk, curdled milk and cream, yogurt, kephir
            
            
               0403 10 51
            
            
               0403 10 53
            
            
               0403 10 59
            
            
               0403 10 91
            
            
               0403 10 93
            
            
               0403 10 99
            
            
               0403 90 71
            
            
               0403 90 73
            
            
               0403 90 79
            
            
               0403 90 91
            
            
               04039 0 93
            
            
               0403 90 99
            
            
               Butter and other fats and oils derived from milk
            
         
         
            
               0405 20 10
            
            
               0405 20 30
            
            
               Vegetable saps and extracts; pectic substances
            
            
               1302 20 10
            
            
               1302 20 90
            
            
               Margarine
            
            
               1517 10 10
            
            
               1517 90 10
            
            
               Other sugars, including chemically pure lactose
            
            
               1702 50 00
            
            
               1702 90 10
            
            
               Sugar confectionery (including white chocolate)
            
            
               1704 10 11
            
            
               1704 10 19
            
            
               1704 10 91
            
            
               1704 10 99
            
            
               1704 90 10
            
            
               1704 90 30
            
            
               1704 90 51
            
            
               1704 90 55
            
         
         
            
               1704 90 61
            
            
               1704 90 65
            
            
               1704 90 71
            
            
               1704 90 75
            
            
               1704 90 81
            
            
               1704 90 99
            
            
               Chocolate and other food preparations
            
            
               1806 10 15
            
            
               1806 10 20
            
            
               1806 10 30
            
            
               1806 10 90
            
            
               1806 20 10
            
            
               1806 20 30
            
            
               1806 20 50
            
            
               1806 20 70
            
            
               1806 20 80
            
            
               1806 20 95
            
            
               1806 31 00
            
            
               1806 32 10
            
            
               1806 32 90
            
         
         
            
               1806 90 11
            
            
               1806 90 19
            
            
               1806 90 31
            
            
               1806 90 39
            
            
               1806 90 50
            
            
               1806 90 60
            
            
               1806 90 70
            
            
               1806 90 90
            
            
               Malt extract; food preparations of flour, meal
            
            
               1901 10 00
            
            
               1901 20 00
            
            
               1901 90 11
            
            
               1901 90 19
            
            
               1901 90 99
            
            
               Pasta, whether or not cooked or stuffed
            
            
               1902 11 00
            
            
               1902 19 10
            
            
               1902 19 90
            
            
               1902 20 91
            
            
               1902 20 99
            
         
         
            
               1902 30 10
            
            
               1902 30 90
            
            
               1902 40 10
            
            
               1902 40 90
            
            
               Tapioca and substitutes
            
            
               1903 00 00
            
            
               Prepared foods
            
            
               1904 10 10
            
            
               1904 10 30
            
            
               1904 10 90
            
            
               1904 20 10
            
            
               1904 20 91
            
            
               1904 20 95
            
            
               1904 20 99
            
            
               1904 90 10
            
            
               1904 90 90
            
            
               Bread, pastry, cakes, biscuits
            
            
               1905 10 00
            
            
               1905 20 10
            
            
               1905 20 30
            
         
         
            
               1905 20 90
            
            
               1905 30 11
            
            
               1905 30 19
            
            
               1905 30 30
            
            
               1905 30 51
            
            
               1905 30 59
            
            
               1905 30 91
            
            
               1905 30 99
            
            
               1905 40 10
            
            
               1905 40 90
            
            
               1905 90 10
            
            
               1905 90 20
            
            
               1905 90 30
            
            
               1905 90 40
            
            
               1905 90 45
            
            
               1905 90 55
            
            
               1905 90 60
            
            
               1905 90 90
            
            
               Vegetables, fruit, nuts
            
            
               2001 90 40
            
         
         
            
               Other vegetables
            
            
               2004 10 91
            
            
               Other vegetables
            
            
               2005 20 10
            
            
               Fruit, nuts and other edible parts of plants
            
            
               2008 99 85
            
            
               2008 99 91
            
            
               Fruit juices (including grape must)
            
            
               2009 80 69
            
            
               Extracts, essences and concentrates, of coffee
            
            
               2101 11 11
            
            
               2101 11 19
            
            
               2101 12 92
            
            
               2101 12 98
            
            
               2101 20 98
            
            
               2101 30 11
            
            
               2101 30 19
            
            
               2101 30 91
            
            
               2101 30 99
            
            
               Yeasts (active or inactive)
            
         
         
            
               2102 10 10
            
            
               2102 10 31
            
            
               2102 10 39
            
            
               2102 10 90
            
            
               2102 20 11
            
            
               Sauces and preparations therefore; mixed condiments
            
            
               2103 20 00
            
            
               Ice cream and other edible ice
            
            
               2105 00 10
            
            
               2105 00 91
            
            
               2105 00 99
            
            
               Food preparations not elsewhere specified or included
            
            
               2106 10 20
            
            
               2106 10 80
            
            
               2106 90 10
            
            
               2106 90 20
            
            
               2106 90 98
            
            
               Waters, including mineral waters and aerated water
            
            
               2202 90 91
            
            
               2202 90 95
            
         
         
            
               2202 90 99
            
            
               Vinegar and substitutes for vinegar
            
            
               2209 00 11
            
            
               2209 00 19
            
            
               2209 00 91
            
            
               2209 00 99
            
            
               Acyclic alcohols and their halogenated derivatives
            
            
               2905 43 00
            
            
               2905 44 11
            
            
               2905 44 19
            
            
               2905 44 91
            
            
               2905 44 99
            
            
               2905 45 00
            
            
               Mixtures of odoriferous substances and mixtures
            
            
               3302 10 10
            
            
               3302 10 21
            
            
               3302 10 29
            
            
               Finishing agents, dye carriers
            
            
               3809 10 10
            
            
               3809 103 0
            
         
         
            
               3809 10 50
            
            
               3809 10 90
            
            
               Prepared binders for foundry moulds or cores
            
            
               3824 60 11
            
            
               3824 60 19
            
            
               3824 60 91
            
            
               3824 60 99
            
            
               Agricultural Products (5)
            
            
               Cut flowers and flower buds
            
            
               0603 10 15 (11)
            
            
               0603 10 29 (11)
            
            
               0603 10 51 (11)
            
            
               0603 10 65 (11)
            
            
               0603 90 00 (11)
            
            
               Fruit and nuts, uncooked or cooked by steaming
            
            
               0811 10 90 (11)
            
            
               Fruit, nuts and other edible parts of plants
            
            
               2008 40 51 (11)
            
            
               2008 40 59 (11)
            
            
               2008 40 71 (11)
            
         
         
            
               2008 40 79 (11)
            
            
               2008 40 91 (11)
            
            
               2008 40 99 (11)
            
            
               20085 061 (11)
            
            
               2008 50 69 (11)
            
            
               2008 50 71 (11)
            
            
               2008 50 79 (11)
            
            
               2008 50 92 (11)
            
            
               2008 50 94 (11)
            
            
               2008 50 99 (11)
            
            
               2008 70 61 (11)
            
            
               2008 70 69 (11)
            
            
               2008 70 71 (11)
            
            
               2008 70 79 (11)
            
            
               2008 70 92 (11)
            
            
               2008 70 94 (11)
            
            
               2008 70 99 (11)
            
            
               2008 92 59 (11)
            
            
               2008 92 72 (11)
            
            
               2008 92 74 (11)
            
         
         
            
               2008 92 78 (11)
            
            
               2008 92 98 (11)
            
            
               Fruit juices (including grape must)
            
            
               2009 11 99 (11)
            
            
               2009 40 30 (11)
            
            
               2009 70 11 (11)
            
            
               2009 70 19 (11)
            
            
               2009 70 30 (11)
            
            
               2009 70 91 (11)
            
            
               2009 70 93 (11)
            
            
               2009 70 99 (11)
            
            
               Wine of fresh grapes, including fortified wines
            
            
               2204 21 79 (11)
            
            
               2204 21 80 (11)
            
            
               2204 21 83 (11)
            
            
               2204 21 84 (11)
            
            
               Agricultural Products (6)
            
            
               Live bovine animals
            
            
               0102 90 05
            
            
               0102 90 21
            
         
         
            
               0102 90 29
            
            
               0102 90 41
            
            
               0102 90 49
            
            
               0102 90 51
            
            
               0102 90 59
            
            
               0102 90 61
            
            
               0102 90 69
            
            
               0102 90 71
            
            
               0102 90 79
            
            
               Meat of bovine animals, fresh or chilled:
            
            
               0201 10 00
            
            
               0201 20 20
            
            
               0201 20 30
            
            
               0201 20 50
            
            
               0201 20 90
            
            
               0201 30 00
            
            
               Meat of bovine animals, frozen
            
            
               0202 10 00
            
            
               0202 20 10
            
            
               0202 20 30
            
         
         
            
               0202 20 50
            
            
               0202 20 90
            
            
               0202 30 10
            
            
               0202 30 50
            
            
               0202 30 90
            
            
               Edible offal of bovine animals, swine, sheep, goats
            
            
               0206 10 95
            
            
               0206 29 91
            
            
               0206 29 99
            
            
               Meat and edible meat offal, salted, in brine
            
            
               0210 20 10
            
            
               0210 20 90
            
            
               0210 90 41
            
            
               0210 904 9
            
            
               0210 90 90
            
            
               Milk and cream, concentrated
            
            
               0402 10 11
            
            
               040 210 19
            
            
               040 210 91
            
            
               040 210 99
            
         
         
            
               0402 21 11
            
            
               0402 21 17
            
            
               0402 21 19
            
            
               0402 21 91
            
            
               0402 21 99
            
            
               0402 29 11
            
            
               0402 29 15
            
            
               0402 29 19
            
            
               0402 29 91
            
            
               0402 29 99
            
            
               Buttermilk, curdled milk and cream, yogurt, kephir
            
            
               0403 90 11
            
            
               0403 90 13
            
            
               0403 90 19
            
            
               0403 90 31
            
            
               0403 90 33
            
            
               040 390 39
            
            
               Whey, whether or not concentrated
            
            
               0404 10 02
            
            
               0404 10 04
            
         
         
            
               0404 10 06
            
            
               0404 10 12
            
            
               0404 10 14
            
            
               0404 10 16
            
            
               0404 10 26
            
            
               0404 10 28
            
            
               0404 10 32
            
            
               0404 10 34
            
            
               0404 10 36
            
            
               0404 10 38
            
            
               0404 90 21
            
            
               0404 90 23
            
            
               0404 902 9
            
            
               0404 90 81
            
            
               0404 90 83
            
            
               0404 90 89
            
            
               Butter and other fats and oils derived from milk
            
            
               0405 10 11
            
            
               0405 10 30
            
            
               0405 10 50
            
         
         
            
               0405 10 90
            
            
               0405 20 90
            
            
               0405 90 10
            
            
               0405 90 90
            
            
               Cut flowers and flower buds
            
            
               0603 10 11
            
            
               0603 10 13
            
            
               0603 10 21
            
            
               0603 10 25
            
            
               0603 10 53
            
            
               Other vegetables, fresh or chilled
            
            
               0709 90 60
            
            
               Vegetables (uncooked or cooked by steaming or boiling)
            
            
               0710 40 00
            
            
               Vegetables provisionally preserved
            
            
               0711 90 30
            
            
               Bananas, including plantains, fresh or dried
            
            
               0803 00 19
            
            
               Citrus fruit, fresh or dried
            
            
               0805 10 01 (12)
            
         
         
            
               0805 10 05 (12)
            
            
               0805 10 09 (12)
            
            
               0805 10 11 (12)
            
            
               0805 10 15 (2)
            
            
               0805 10 19 (2)
            
            
               0805 10 21 (2)
            
            
               0805 10 25 (12)
            
            
               0805 10 29 (12)
            
            
               0805 10 31 (12)
            
            
               0805 103 3 (12)
            
            
               0805 10 35 (12)
            
            
               0805 10 37 (9) (12)
            
            
               0805 10 38 (9) (12)
            
            
               0805 10 39 (9) (12)
            
            
               0805 10 42 (9) (12)
            
            
               0805 10 44 (12)
            
            
               0805 10 46 (9) (12)
            
            
               0805 10 51 (2)
            
            
               0805 10 55 (2)
            
            
               0805 10 59 (2)
            
         
         
            
               0805 10 61 (2)
            
            
               0805 10 65 (2)
            
            
               0805 10 69 (2)
            
            
               0805 30 20 (2)
            
            
               0805 30 30 (2)
            
            
               0805 30 40 (2)
            
            
               Grapes, fresh or dried
            
            
               0806 10 40 (12)
            
            
               Apples, pears and quinces, fresh
            
            
               0808 10 51 (12)
            
            
               0808 10 53 (12)
            
            
               0808 10 59 (12)
            
            
               0808 10 61 (12)
            
            
               0808 10 63 (12)
            
            
               0808 10 69 (12)
            
            
               0808 10 71 (12)
            
            
               0808 10 73 (12)
            
            
               0808 10 79 (12)
            
            
               0808 10 92 (12)
            
            
               0808 10 94 (12)
            
         
         
            
               0808 10 98 (12)
            
            
               0808 20 31 (12)
            
            
               0808 20 37 (12)
            
            
               0808 20 41 (12)
            
            
               0808 20 47 (12)
            
            
               0808 20 51 (12)
            
            
               0808 20 57 (12)
            
            
               0808 20 67 (12)
            
            
               Maize (corn)
            
            
               1005 10 90
            
            
               1005 90 00
            
            
               Rice
            
            
               1006 10 10
            
            
               1006 10 21
            
            
               1006 10 23
            
            
               1006 10 25
            
            
               1006 10 27
            
            
               1006 10 92
            
            
               1006 10 94
            
            
               1006 10 96
            
         
         
            
               1006 10 98
            
            
               1006 20 11
            
            
               1006 20 13
            
            
               1006 20 15
            
            
               1006 20 17
            
            
               1006 20 92
            
            
               1006 20 94
            
            
               1006 20 96
            
            
               1006 20 98
            
            
               1006 30 21
            
            
               1006 30 23
            
            
               1006 30 25
            
            
               1006 30 27
            
            
               1006 30 42
            
            
               1006 30 44
            
            
               1006 304 6
            
            
               1006 30 48
            
            
               1006 30 61
            
            
               1006 30 63
            
            
               1006 30 65
            
         
         
            
               1006 30 67
            
            
               1006 30 92
            
            
               1006 30 94
            
            
               1006 30 96
            
            
               1006 30 98
            
            
               1006 40 00
            
            
               Grain sorghum
            
            
               1007 00 10
            
            
               1007 00 90
            
            
               Cereal flours other than of wheat or meslin
            
            
               1102 20 10
            
            
               1102 20 90
            
            
               1102 30 00
            
            
               Cereal groats, meal and pellets
            
            
               110 313 10
            
            
               1103 13 90
            
            
               1103 14 00
            
            
               1103 29 40
            
            
               1103 29 50
            
            
               Cereal grains otherwise worked
            
         
         
            
               1104 19 50
            
            
               1104 19 91
            
            
               1104 23 10
            
            
               1104 23 30
            
            
               1104 23 90
            
            
               1104 23 99
            
            
               1104 30 90
            
            
               Starches; inulin
            
            
               1108 11 00
            
            
               1108 12 00
            
            
               1108 13 00
            
            
               1108 14 00
            
            
               1108 19 10
            
            
               1108 19 90
            
            
               1108 20 00
            
            
               Wheat gluten, whether or not dried
            
            
               1109 00 00
            
            
               Other prepared or preserved meat, meat offal
            
            
               1602 50 10
            
            
               1602 90 61
            
         
         
            
               Cane or beet sugar and chemically pure sucrose
            
            
               1701 11 10
            
            
               1701 11 90
            
            
               1701 12 10
            
            
               1701 12 90
            
            
               1701 91 00
            
            
               1701 99 10
            
            
               1701 99 90
            
            
               Other sugars, including chemically pure lactose
            
            
               1702 20 10
            
            
               1702 20 90
            
            
               1702 30 10
            
            
               1702 30 51
            
            
               1702 30 59
            
            
               1702 30 91
            
            
               1702 30 99
            
            
               1702 40 10
            
            
               1702 40 90
            
            
               1702 60 10
            
            
               1702 60 90
            
         
         
            
               1702 90 30
            
            
               1702 90 50
            
            
               1702 90 60
            
            
               1702 90 71
            
            
               1702 90 75
            
            
               1702 90 79
            
            
               1702 90 80
            
            
               1702 90 99
            
            
               Vegetables, fruit, nuts and other edible parts
            
            
               2001 90 30
            
            
               Tomatoes prepared or preserved
            
            
               2002 10 10
            
            
               2002 10 90
            
            
               2002 90 11
            
            
               2002 90 19
            
            
               2002 90 31
            
            
               2002 90 39
            
            
               2002 90 91
            
            
               2002 90 99
            
            
               Other vegetables prepared or preserved
            
         
         
            
               2004 90 10
            
            
               Other vegetables prepared or preserved
            
            
               2005 60 00
            
            
               2005 80 00
            
            
               Jams, fruit jellies, marmalades, fruit or nut puree
            
            
               2007 10 10
            
            
               2007 91 10
            
            
               2007 91 30
            
            
               2007 99 10
            
            
               2007 99 20
            
            
               2007 99 31
            
            
               2007 99 33
            
            
               2007 99 35
            
            
               2007 99 39
            
            
               2007 99 51
            
            
               2007 99 55
            
            
               2007 99 58
            
            
               Fruit, nuts and other edible parts of plants
            
            
               2008 30 55
            
            
               2008 30 75
            
         
         
            
               2008 92 51
            
            
               2008 92 76
            
            
               2008 92 92
            
            
               2008 92 93
            
            
               2008 92 94
            
            
               2008 92 96
            
            
               2008 92 97
            
            
               Fruit juices (including grape must)
            
            
               2009 40 93
            
            
               2009 60 11 (12)
            
            
               2009 60 19 (12)
            
            
               2009 60 51 (12)
            
            
               2009 60 59 (12)
            
            
               2009 60 71 (12)
            
            
               2009 60 79 (12)
            
            
               2009 60 90 (12)
            
            
               2009 80 71
            
            
               2009 90 49
            
            
               2009 90 71
            
            
               Food preparations not elsewhere specified or included
            
         
         
            
               2106 90 30
            
            
               2106 90 55
            
            
               2106 90 59
            
            
               Wine of fresh grapes, including fortified wines
            
            
               2204 21 94
            
            
               2204 29 62
            
            
               2204 29 64
            
            
               2204 29 65
            
            
               2204 29 83
            
            
               2204 29 84
            
            
               2204 29 94
            
            
               Vermouth and other wine of fresh grapes
            
            
               2205 10 10
            
            
               2205 10 90
            
            
               2205 90 10
            
            
               2205 90 90
            
            
               Undenatured ethyl alcohol
            
            
               2207 10 00
            
            
               2207 20 00
            
            
               Undenatured ethyl alcohol
            
         
         
            
               2208 40 10
            
            
               2208 40 90
            
            
               2208 90 91
            
            
               2208 90 99
            
            
               Bran, sharps and other residues
            
            
               2302 10 10
            
            
               2302 10 90
            
            
               2302 20 10
            
            
               2302 20 90
            
            
               Residues of starch manufacture and similar residues
            
            
               2303 10 11
            
            
               Dextrins and other modified starches
            
            
               3505 10 10
            
            
               3505 10 90
            
            
               3505 20 10
            
            
               3505 20 30
            
            
               3505 20 50
            
            
               3505 20 90
            
            
               Agricultural Products (7)
            
            
               Cheese and curd
            
         
         
            
               0406 20 10
            
            
               0406 40 10
            
            
               0406 40 50
            
            
               0406 90 02
            
            
               0406 90 03
            
            
               0406 9 004
            
            
               0406 90 05
            
            
               040 690 06
            
            
               0406 90 07
            
            
               0406 90 08
            
            
               0406 90 09
            
            
               0406 90 12
            
            
               0406 90 14
            
            
               0406 90 16
            
            
               0406 90 18
            
            
               0406 90 19
            
            
               0406 90 23
            
            
               0406 90 25
            
            
               0406 90 27
            
            
               0406 90 29
            
         
         
            
               0406 90 31
            
            
               0406 90 33
            
            
               0406 90 35
            
            
               0406 90 37
            
            
               0406 90 39
            
            
               0406 90 61
            
            
               0406 90 63
            
            
               0406 90 73
            
            
               0406 90 75
            
            
               0406 90 76
            
            
               0406 90 79
            
            
               0406 90 81
            
            
               0406 90 82
            
            
               0406 90 84
            
            
               0406 90 85
            
            
               Wine of fresh grapes, including fortified wines
            
            
               2204 10 11
            
            
               2204 10 91
            
            
               2204 21 11
            
            
               2204 21 12
            
         
         
            
               2204 21 13
            
            
               2204 21 17
            
            
               2204 21 18
            
            
               2204 21 19
            
            
               2204 21 22
            
            
               2204 21 24
            
            
               2204 21 26
            
            
               2204 21 27
            
            
               2204 21 28
            
            
               2204 21 32
            
            
               2204 21 34
            
            
               2204 21 36
            
            
               2204 21 37
            
            
               2204 21 38
            
            
               2204 21 42
            
            
               2204 21 43
            
            
               2204 21 44
            
            
               2204 21 46
            
            
               2204 21 47
            
            
               2204 21 48
            
         
         
            
               2204 21 62
            
            
               2204 21 66
            
            
               2204 21 67
            
            
               2204 21 68
            
            
               2204 21 69
            
            
               2204 21 71
            
            
               2204 21 74
            
            
               2204 21 76
            
            
               2204 21 77
            
            
               2204 21 78
            
            
               2204 21 87
            
            
               2204 21 88
            
            
               2204 21 89
            
            
               2204 21 91
            
            
               2204 21 92
            
            
               2204 21 93
            
            
               2204 21 95
            
            
               2204 21 96
            
            
               2204 21 97
            
            
               2204 29 12
            
         
         
            
               2204 29 13
            
            
               2204 29 17
            
            
               2204 29 18
            
            
               2204 29 42
            
            
               2204 29 43
            
            
               2204 29 44
            
            
               2204 29 46
            
            
               2204 29 47
            
            
               2204 29 48
            
            
               2204 29 71
            
            
               2204 29 72
            
            
               2204 29 81
            
            
               2204 29 82
            
            
               2204 29 87
            
            
               2204 29 88
            
            
               2204 29 89
            
            
               2204 29 91
            
            
               2204 29 92
            
            
               2204 29 93
            
            
               2204 29 95
            
         
         
            
               2204 29 96
            
            
               2204 29 97
            
            
               Undenatured ethyl alcohol
            
            
               2208 20 12
            
            
               2208 20 14
            
            
               2208 20 26
            
            
               2208 20 27
            
            
               2208 20 62
            
            
               2208 20 64
            
            
               2208 20 86
            
            
               2208 20 87
            
            
               2208 30 11
            
            
               2208 30 19
            
            
               2208 30 32
            
            
               2208 30 38
            
            
               2208 30 52
            
            
               2208 30 58
            
            
               2208 30 72
            
            
               2208 30 78
            
            
               2208 90 41
            
         
         
            
               2208 90 45
            
            
               2208 90 52
            
            
               Footnotes
            
            
               (1)(16/5-15/9)
            
            
               (2)(1/6-15/10)
            
            
               (3)(1/1-31/5) Excluding Emperor variety
            
            
               (4)Emperor variety or (1/6-31/12)
            
            
               (5)(1/1-31/3)
            
            
               (6)(1/10-31/12)
            
            
               (7)(1/4-31/12)
            
            
               (8)(1/1-30/9)
            
            
               (9)(16/10-31/5)
            
            
               (10)(16/9-15/5)
            
            
               (11)Under the Agreement on Trade, Development and Co-operation between the European Community and the Republic of South Africa, the annual growth factor (agf) will be applied annually to the relevant basic quantities.
            
            
               (12)Under the Agreement on Trade, Development and Co-operation between the European Community and the Republic of South Africa, the full specific duty is payable if the respective Entry Price is not reached.
            
            
               Appendix 8
            
            
               Fishery products to which Article 6(5) of this Annex shall temporarily not be applicable
            
            
               Fish Products (1)
            
            
               CN code 96
            
            
               Live fish
            
         
         
            
               0301 10 90
            
            
               0301 92 00
            
            
               0301 99 11
            
            
               Fish, fresh or chilled, excluding fish fillets
            
            
               0302 12 00
            
            
               0302 31 10
            
            
               0302 32 10
            
            
               0302 33 10
            
            
               0302 39 11
            
            
               0302 39 19
            
            
               0302 66 00
            
            
               0302 69 21
            
            
               Fish, frozen, excluding fish fillets
            
            
               0303 10 00
            
            
               0303 22 00
            
            
               0303 41 11
            
            
               0303 41 13
            
            
               0303 41 19
            
            
               0303 42 12
            
            
               0303 42 18
            
         
         
            
               0303 42 32
            
            
               0303 42 38
            
            
               0303 42 52
            
            
               0303 42 58
            
            
               0303 43 11
            
            
               0303 43 13
            
            
               0303 43 19
            
            
               0303 49 21
            
            
               0303 49 23
            
            
               0303 49 29
            
            
               0303 49 41
            
            
               0303 49 43
            
            
               0303 49 49
            
            
               0303 76 00
            
            
               0303 79 21
            
            
               0303 79 23
            
            
               0303 79 29
            
            
               Fish fillets and other fish meat
            
            
               0304 10 13
            
            
               0304 20 13
            
         
         
            
               Pasta, whether or not cooked or stuffed
            
            
               1902 20 10
            
            
               Fish Products (2)
            
            
               Live fish
            
            
               0301 91 10
            
            
               0301 93 00
            
            
               0301 99 19
            
            
               Fish, fresh or chilled, excluding fish fillets
            
            
               0302 11 10
            
            
               0302 19 00
            
            
               0302 21 10
            
            
               0302 21 30
            
            
               0302 22 00
            
            
               0302 62 00
            
            
               0302 63 00
            
            
               0302 65 20
            
            
               0302 65 50
            
            
               0302 65 90
            
            
               0302 69 11
            
            
               0302 69 19
            
         
         
            
               0302 69 31
            
            
               0302 69 33
            
            
               0302 69 41
            
            
               0302 69 45
            
            
               0302 69 51
            
            
               0302 69 85
            
            
               0302 69 86
            
            
               0302 69 92
            
            
               0302 69 99
            
            
               0302 70 00
            
            
               Fish, frozen, excluding fish fillets
            
            
               0303 21 10
            
            
               0303 29 00
            
            
               0303 31 10
            
            
               0303 31 30
            
            
               0303 33 00
            
            
               0303 39 10
            
            
               0303 72 00
            
            
               0303 73 00
            
            
               0303 75 20
            
         
         
            
               0303 75 50
            
            
               0303 75 90
            
            
               0303 79 11
            
            
               0303 79 19
            
            
               0303 79 35
            
            
               0303 79 37
            
            
               0303 79 45
            
            
               0303 79 51
            
            
               0303 79 60
            
            
               0303 79 62
            
            
               0303 79 83
            
            
               0303 79 85
            
            
               0303 79 87
            
            
               0303 79 92
            
            
               0303 79 93
            
            
               0303 79 94
            
            
               0303 79 96
            
            
               0303 80 00
            
            
               Fish fillets and other fish meat
            
            
               0304 10 19
            
         
         
            
               0304 10 91
            
            
               0304 20 19
            
            
               0304 20 21
            
            
               0304 20 29
            
            
               0304 20 31
            
            
               0304 20 33
            
            
               0304 20 35
            
            
               0304 20 37
            
            
               0304 20 41
            
            
               0304 20 43
            
            
               0304 20 61
            
            
               0304 20 69
            
            
               0304 20 71
            
            
               0304 20 73
            
            
               0304 20 87
            
            
               0304 20 91
            
            
               0304 90 10
            
            
               0304 90 31
            
            
               0304 90 39
            
            
               0304 90 41
            
         
         
            
               0304 90 45
            
            
               0304 90 57
            
            
               0304 90 59
            
            
               0304 90 97
            
            
               Fish, dried, salted or in brine; smoked fish
            
            
               0305 42 00
            
            
               0305 59 50
            
            
               0305 59 70
            
            
               0305 63 00
            
            
               0305 69 30
            
            
               0305 69 50
            
            
               0305 69 90
            
            
               Crustaceans, whether in shell or not, live, fresh
            
            
               0306 11 10
            
            
               0306 11 90
            
            
               0306 12 10
            
            
               0306 12 90
            
            
               0306 13 10
            
            
               0306 13 90
            
            
               0306 14 10
            
         
         
            
               0306 14 30
            
            
               0306 14 90
            
            
               0306 19 10
            
            
               0306 19 90
            
            
               0306 21 00
            
            
               0306 22 10
            
            
               0306 22 91
            
            
               0306 22 99
            
            
               0306 23 10
            
            
               0306 23 90
            
            
               0306 24 10
            
            
               0306 24 30
            
            
               0306 24 90
            
            
               0306 29 10
            
            
               0306 29 90
            
            
               Molluscs, whether in shell or not, live, fresh
            
            
               0307 10 90
            
            
               0307 21 00
            
            
               0307 29 10
            
            
               0307 29 90
            
         
         
            
               0307 31 10
            
            
               0307 31 90
            
            
               0307 39 10
            
            
               0307 39 90
            
            
               0307 41 10
            
            
               0307 41 91
            
            
               0307 41 99
            
            
               0307 49 01
            
            
               0307 49 11
            
            
               0307 49 18
            
            
               0307 49 31
            
            
               0307 49 33
            
            
               0307 49 35
            
            
               0307 49 38
            
            
               0307 49 51
            
            
               0307 49 59
            
            
               0307 49 71
            
            
               0307 49 91
            
            
               0307 49 99
            
            
               0307 51 00
            
         
         
            
               0307 59 10
            
            
               0307 59 90
            
            
               0307 91 00
            
            
               0307 99 11
            
            
               0307 99 13
            
            
               0307 99 15
            
            
               0307 99 18
            
            
               0307 99 90
            
            
               Prepared or preserved fish; caviar and caviar substitutes
            
            
               1604 11 00
            
            
               1604 13 90
            
            
               1604 15 11
            
            
               1604 15 19
            
            
               1604 15 90
            
            
               1604 19 10
            
            
               1604 19 50
            
            
               1604 19 91
            
            
               1604 19 92
            
            
               1604 19 93
            
            
               1604 19 94
            
         
         
            
               1604 19 95
            
            
               1604 19 98
            
            
               1604 20 05
            
            
               1604 20 10
            
            
               1604 20 30
            
            
               1604 30 10
            
            
               1604 30 90
            
            
               Crustaceans, molluscs and other aquatic invertebra
            
            
               1605 10 00
            
            
               1605 20 10
            
            
               1605 20 91
            
            
               1605 20 99
            
            
               1605 30 00
            
            
               1605 40 00
            
            
               1605 90 11
            
            
               1605 90 19
            
            
               1605 90 30
            
            
               1605 90 90
            
            
               Fish Products (3)
            
            
               Live fish
            
         
         
            
               0301 91 90
            
            
               Fish, fresh or chilled, excluding fish fillets
            
            
               0302 11 90
            
            
               Fish, frozen, excluding fish fillets
            
            
               0303 21 90
            
            
               Fish fillets and other fish meat
            
            
               0304 10 11
            
            
               0304 20 11
            
            
               0304 20 57
            
            
               0304 20 59
            
            
               0304 90 47
            
            
               0304 90 49
            
            
               Prepared or preserved fish; caviar and caviar substitutes
            
            
               1604 13 11
            
            
               Fish Products (4)
            
            
               Live fish
            
            
               0301 99 90
            
            
               Fish, fresh or chilled, excluding fish fillets
            
            
               0302 21 90
            
            
               0302 23 00
            
         
         
            
               0302 29 10
            
            
               0302 29 90
            
            
               0302 31 90
            
            
               0302 32 90
            
            
               0302 33 90
            
            
               0302 39 91
            
            
               0302 39 99
            
            
               0302 40 05
            
            
               0302 40 98
            
            
               0302 50 10
            
            
               0302 50 90
            
            
               0302 61 10
            
            
               0302 61 30
            
            
               0302 61 90
            
            
               0302 61 98
            
            
               0302 64 05
            
            
               0302 64 98
            
            
               0302 69 25
            
            
               0302 69 35
            
            
               0302 69 55
            
         
         
            
               0302 69 61
            
            
               0302 69 75
            
            
               0302 69 87
            
            
               0302 69 91
            
            
               0302 69 93
            
            
               0302 69 94
            
            
               0302 69 95
            
            
               Fish, frozen, excluding fish fillets
            
            
               0303 31 90
            
            
               0303 32 00
            
            
               0303 39 20
            
            
               0303 39 30
            
            
               0303 39 80
            
            
               0303 41 90
            
            
               0303 42 90
            
            
               0303 43 90
            
            
               0303 49 90
            
            
               0303 50 05
            
            
               0303 50 98
            
            
               0303 60 11
            
         
         
            
               0303 60 19
            
            
               0303 60 90
            
            
               0303 71 10
            
            
               0303 71 30
            
            
               0303 71 90
            
            
               0303 71 98
            
            
               0303 74 10
            
            
               0303 74 20
            
            
               0303 74 90
            
            
               0303 77 00
            
            
               0303 79 31
            
            
               0303 79 41
            
            
               0303 79 55
            
            
               0303 79 65
            
            
               0303 79 71
            
            
               0303 79 75
            
            
               0303 79 91
            
            
               0303 79 95
            
            
               Fish fillets and other fish meat
            
            
               0304 10 31
            
         
         
            
               0304 10 33
            
            
               0304 10 35
            
            
               0304 10 38
            
            
               0304 10 94
            
            
               0304 10 96
            
            
               0304 10 98
            
            
               0304 20 45
            
            
               0304 20 51
            
            
               0304 20 53
            
            
               0304 20 75
            
            
               0304 20 79
            
            
               0304 20 81
            
            
               0304 20 85
            
            
               0304 20 96
            
            
               0304 90 05
            
            
               0304 90 20
            
            
               0304 90 27
            
            
               0304 90 35
            
            
               0304 90 38
            
            
               0304 90 51
            
         
         
            
               0304 90 55
            
            
               0304 90 61
            
            
               0304 90 65
            
            
               Fish, dried, salted or in brine; smoked fish
            
            
               0305 10 00
            
            
               0305 20 00
            
            
               0305 30 11
            
            
               0305 30 19
            
            
               0305 30 30
            
            
               0305 30 50
            
            
               0305 30 90
            
            
               0305 41 00
            
            
               0305 49 10
            
            
               0305 49 20
            
            
               0305 49 30
            
            
               0305 49 45
            
            
               0305 49 50
            
            
               0305 49 80
            
            
               0305 51 10
            
            
               0305 51 90
            
         
         
            
               0305 59 11
            
            
               0305 59 19
            
            
               0305 59 30
            
            
               0305 59 60
            
            
               0305 59 90
            
            
               0305 61 00
            
            
               0305 62 00
            
            
               0305 69 10
            
            
               0305 69 20
            
            
               Crustaceans, whether in shell or not, live, fresh
            
            
               03061330
            
            
               03061930
            
            
               03062331
            
            
               03062339
            
            
               03062930
            
            
               Prepared or preserved fish; caviar and caviar substitutes
            
            
               1604 12 10
            
            
               1604 12 91
            
            
               1604 12 99
            
            
               1604 14 12
            
         
         
            
               1604 14 14
            
            
               1604 14 16
            
            
               1604 14 18
            
            
               1604 14 90
            
            
               1604 19 31
            
            
               1604 19 39
            
            
               1604 20 70
            
            
               Fish Products (5)
            
            
               Fish, fresh or chilled, excluding fish fillets
            
            
               0302 69 65
            
            
               0302 69 81
            
            
               Fish, frozen, excluding fish fillets
            
            
               0303 78 10
            
            
               0303 78 90
            
            
               0303 79 81
            
            
               Fish fillets and other fish meat
            
            
               0304 20 83
            
            
               Prepared or preserved fish; caviar and caviar substitutes
            
            
               16041319
            
            
               16041600
            
         
         
            
               16042040
            
            
               16042050
            
            
               16042090
            
            
               Appendix 9
            
            
               Neighbouring developing countries
            
            
               For the implementation of Article 6(13) of this Annex, the expression ‘neighbouring developing country belonging to a coherent geographical entity’ shall refer to the following list of countries:
            
            
                     
                        Africa:
                     
                  
                  
                     
                        Algeria, Egypt, Libya, Morocco, Tunisia;
                     
                  
               
                     
                        Caribbean:
                     
                  
                  
                     
                        Colombia, Costa Rica, Cuba, El Salvador, Guatemala, Honduras, Nicaragua, Panama, Venezuela.
                     
                  
               
            
               Appendix 10
            
            
               Products for which the cumulation provisions referred to in Articles 2(2), 6(1) and 6(2) of this Annex apply after 1 October 2015 and to which the provisions of Articles 6(5), 6(9) and 6(12) of this Annex shall not be applicable
            
            
                     
                        CN-Code
                     
                  
                  
                     
                        Description
                     
                  
               
                     
                        1701
                     
                  
                  
                     
                        Cane or beet sugar and chemically pure sucrose, in solid form.
                     
                  
               
                     
                        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.
                     
                  
               
                     
                        17049099
                     
                  
                  
                     
                        Sugar confectionery (including white chocolate), not containing cocoa:
                     
                     
                        – other:
                     
                     
                        – – other:
                     
                     
                        – – – other:
                     
                     
                        – – – – other:
                     
                     
                        – – – – – other:
                     
                  
               
                     
                        18061030
                     
                  
                  
                     
                        Chocolate and other food preparations containing cocoa:
                     
                     
                        – cocoa powder, containing added sugar or other sweetening matter:
                     
                     
                        – – containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
                     
                  
               
                     
                        18061090
                     
                  
                  
                     
                        Chocolate and other food preparations containing cocoa:
                     
                     
                        – cocoa powder, containing added sugar or other sweetening matter:
                     
                     
                        – – containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
                     
                  
               
                     
                        18062095
                     
                  
                  
                     
                        Chocolate and other food preparations containing cocoa:
                     
                     
                        – other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg:
                     
                     
                        – – other:
                     
                     
                        – – – other
                     
                  
               
                     
                        19019099
                     
                  
                  
                     
                        Malt extract, food preparations of flour, groats, meal, starch or malt extract, nit 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:
                     
                     
                        – other:
                     
                     
                        – – other:
                     
                     
                        – – – other
                     
                  
               
                     
                        21011298
                     
                  
                  
                     
                        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:
                     
                     
                        – extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
                     
                     
                        – – preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
                     
                     
                        – – – other
                     
                  
               
                     
                        21012098
                     
                  
                  
                     
                        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:
                     
                     
                        – extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté:
                     
                     
                        – – preparations:
                     
                     
                        – – – other
                     
                  
               
                     
                        21069059
                     
                  
                  
                     
                        Food preparations not elsewhere specified or included:
                     
                     
                        – other:
                     
                     
                        – – flavoured or coloured sugar syrups:
                     
                     
                        – – – other:
                     
                     
                        – – – – other
                     
                  
               
                     
                        21069098
                     
                  
                  
                     
                        Food preparations not elsewhere specified or included:
                     
                     
                        – other:
                     
                     
                        – – other:
                     
                     
                        – – – other
                     
                  
               
                     
                        33021029
                     
                  
                  
                     
                        Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages:
                     
                     
                        – of a kind used in the food or drink industries:
                     
                     
                        – – of the type used in the drink industries:
                     
                     
                        – – – preparations containing all flavouring agents characterising a beverage:
                     
                     
                        – – – – other:
                     
                     
                        – – – – – other
                     
                  
               
            
            
               ê 1528/2007 (adapted)
            
            
               Appendix 11
            
            
               Products to which the provisions of Articles 6(5), 6(9) and 6(12) of this Annex shall not be applicable
            
            
                     
                        CN-Code
                     
                  
                  
                     
                        Description
                     
                  
               
                     
                        ex1006
                     
                  
                  
                     
                        Rice other than rice under code 10061010
                     
                  
               
               Appendix 12
            
            
               Overseas Countries and Territories
            
            
               Within the meaning of this Annex ‘overseas countries and territories’ shall mean the countries and territories referred to in Part Four of the Treaty Ö on the functioning of the European Union Õ listed below:
            
         
         
            
               (This list does not prejudge the status of these countries and territories, or future changes in their status.)
            
            
               1.Country having special relations with the Kingdom of Denmark:
            
            
               –Greenland.
            
            
               2.Overseas territories of the French Republic:
            
            
               –New Caledonia and Dependencies,
            
            
               –French Polynesia,
            
            
               –French Southern and Antarctic Territories,
            
            
               –Wallis and Futuna Islands.
            
            
               3.Territorial collectivities of the French Republic:
            
            
               –Saint Pierre and Miquelon.
            
            
               4.Ö Caribbean part Õ of the Kingdom of the Netherlands:
            
            
               –Aruba,
            
            
               –Bonaire,
            
            
               –Curaçao,
            
            
               –Saba,
            
            
               –Sint Eustatius,
            
            
               –Sint Maarten.
            
            
               5.British overseas countries and territories:
            
            
               –Anguilla,
            
            
               –Cayman Islands,
            
         
         
            
               –Falkland Islands,
            
            
               –South Georgia and South Sandwich Islands,
            
            
               –Montserrat,
            
            
               –Pitcairn,
            
            
               –Saint Helena, Ascension Island, Tristan da Cunha,
            
            
               –British Antarctic Territory,
            
            
               –British Indian Ocean Territory,
            
            
               –Turks and Caicos Islands,
            
            
               –British Virgin Islands.
            
            
               _____________
            
            
            
               é 
            
            
               ANNEX III
            
            
               Repealed Regulation with list of its successive amendments
            
            
                     
                        Council Regulation (EC) No 1528/2007
                        (OJ L 348, 31.12.2007, p. 1)
                     
                  
                  
                     
                  
               
                     
                        Council Regulation (EC) No 1217/2008
                           (OJ L 330, 9.12.2008, p. 1)
                     
                  
                  
                     
                  
               
                     
                        Council Regulation (EU) No 517/2013
                           (OJ L 158, 10.6.2013, p. 1)
                     
                  
                  
                     
                        Only Article 1(1)(m), second indent, and point 15.B.2 of the Annex
                     
                  
               
                     
                        Regulation (EU) No 527/2013 of the European Parliament and of the Council
                           (OJ L 165, 18.6.2013, p. 59)
                     
                  
                  
                     
                  
               
                     
                        Regulation (EU) No 37/2014 of the European Parliament and of the Council
                        (OJ L 18, 21.1.2014, p. 1)
                     
                  
                  
                     
                        Only point 14 of the Annex
                     
                  
               
                     
                        Regulation (EU) No 38/2014 of the European Parliament and of the Council 
                           (OJ L 18, 21.1.2014, p. 52)
                     
                  
                  
                     
                        Only point 5 of the Annex
                     
                  
               
                     
                        Commission Delegated Regulation (EU) No 1025/2014
                           (OJ L 284, 30.9.2014, p. 1)
                     
                  
                  
                     
                  
               
                     
                        Commission Delegated Regulation (EU) No 1026/2014
                           (OJ L 284, 30.9.2014, p. 3)
                     
                  
                  
                     
                  
               
                     
                        Commission Delegated Regulation (EU) No 1027/2014
                           (OJ L 284, 30.9.2014, p. 5)
                     
                  
                  
                     
                  
               
                     
                        Commission Delegated Regulation (EU) No 1387/2014
                           (OJ L 369, 24.12.2014, p. 35)
                     
                  
                  
                     
                  
               
               _____________
            
            
               ANNEX IV
            
            
               Correlation Table
            
            
                     
                        Regulation (EC) No 1528/2007
                     
                  
                  
                     
                        This Regulation
                     
                  
               
                     
                        Articles 1 and 2
                     
                  
                  
                     
                        Articles 1 and 2
                     
                  
               
                     
                        Article 2a
                     
                  
                  
                     
                        Article 3
                     
                  
               
                     
                        Article 2b
                     
                  
                  
                     
                        -
                     
                  
               
                     
                        Article 3(1) and (2)
                     
                  
                  
                     
                        Article 4(1) and (2)
                     
                  
               
                     
                        Article 3(3)
                     
                  
                  
                     
                        -
                     
                  
               
                     
                        Article 3(4)
                     
                  
                  
                     
                        Article 4(3)
                     
                  
               
                     
                        Article 3(5)
                     
                  
                  
                     
                        Article 4(4)
                     
                  
               
                     
                        Article 4
                     
                  
                  
                     
                        Article 5
                     
                  
               
                     
                        Article 5
                     
                  
                  
                     
                        Article 6
                     
                  
               
                     
                        Article 6(1)
                     
                  
                  
                     
                        Article 7
                     
                  
               
                     
                        Article 6(2) and (3)
                     
                  
                  
                     
                        -
                     
                  
               
                     
                        Article 7(1)
                     
                  
                  
                     
                        Article 8
                     
                  
               
                     
                        Article 7(2), (3) and (4)
                     
                  
                  
                     
                        -
                     
                  
               
                     
                        Article 8
                     
                  
                  
                     
                        -
                     
                  
               
                     
                        Articles 9 to 15
                     
                  
                  
                     
                        Articles 9 to 15
                     
                  
               
                     
                        Article 16(1), (2) and (3)
                     
                  
                  
                     
                        Article 16(1), (2) and (3)
                     
                  
               
                     
                        Article 16(5)
                     
                  
                  
                     
                        Article 16(4)
                     
                  
               
                     
                        Article 16(6)
                     
                  
                  
                     
                        Article 16(5)
                     
                  
               
                     
                        Article 16(7)
                     
                  
                  
                     
                        Article 16(6)
                     
                  
               
                     
                        Article 17
                     
                  
                  
                     
                        Article 17
                     
                  
               
                     
                        Article 18(1) and (2)
                     
                  
                  
                     
                        Article 18(1) and (2)
                     
                  
               
                     
                        Article 18(5), introductory wording
                     
                  
                  
                     
                        Article 18(3), introductory wording
                     
                  
               
                     
                        Article 18(5), first indent
                     
                  
                  
                     
                        Article 18(3)(a)
                     
                  
               
                     
                        Article 18(5), second indent
                     
                  
                  
                     
                        Article 18(3)(b)
                     
                  
               
                     
                        Article 18(5), third indent
                     
                  
                  
                     
                        Article 18(3)(c)
                     
                  
               
                     
                        Article 18(6)
                     
                  
                  
                     
                        Article 18(4)
                     
                  
               
                     
                        Articles 19 to 23
                     
                  
                  
                     
                        Articles 19 to 23
                     
                  
               
                     
                        Article 24a
                     
                  
                  
                     
                        Article 24
                     
                  
               
                     
                        Article 24b
                     
                  
                  
                     
                        Article 25
                     
                  
               
                     
                        Article 25
                     
                  
                  
                     
                        -
                     
                  
               
                     
                        Articles 26 and 27
                     
                  
                  
                     
                        Articles 26 and 27
                     
                  
               
                     
                        Annex I
                     
                  
                  
                     
                        Annex I
                     
                  
               
                     
                        Annex II
                     
                  
                  
                     
                        Annex II
                     
                  
               
                     
                        -
                     
                  
                  
                     
                        Annex III
                     
                  
               
                     
                        -
                     
                  
                  
                     
                        Annex IV
                     
                  
               
               _____________
            
         
         
            
                  
                     (1)
                  This example is given for the purpose of explanation only. It is not legally binding.
               
               
                  
                     (2)
                  See additional Explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.
               
               
                  
                     (3)
                  See additional Explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.
               
               
                  
                     (4)
                  For the special conditions relating to ‘specific processes’ see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (5)
                  For the special conditions relating to ‘specific processes’ see Introductory Note 7.2.
               
               
                  
                     (6)
                  For the special conditions relating to ‘specific processes’ see Introductory Note 7.2.
               
               
                  
                     (7)
                  For the special conditions relating to ‘specific processes’ see Introductory Note 7.2.
               
               
                  
                     (8)
                  For the special conditions relating to ‘specific processes’ see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (9)
                  For the special conditions relating to ‘specific processes’ see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (10)
                  For the special conditions relating to ‘specific processes’ see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (11)
                  For the special conditions relating to ‘specific processes’ see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (12)
                  For the special conditions relating to ‘specific processes’ see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (13)
                  Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacturing of colouring preparations, provided they are not classified in another heading in Chapter 32.
               
               
                  
                     (14)
                  A ‘group’ is regarded as any part of the heading separated from the rest by a semi colon.
               
               
                  
                     (15)
                  For the special conditions relating to ‘specific processes’ see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (16)
                  In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
               
               
                  
                     (17)
                  In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
               
               
                  
                     (18)
                  In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
               
               
                  
                     (19)
                  In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
               
               
                  
                     (20)
                  In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
               
               
                  
                     (21)
                  The following foils shall be considered as highly transparent: foils, the optical dimming of which - measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor) - is less than 2 percent.
               
               
                  
                     (22)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (23)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (24)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (25)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (26)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (27)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (28)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (29)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (30)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (31)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (32)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (33)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (34)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (35)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (36)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (37)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (38)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (39)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (40)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (41)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (42)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (43)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (44)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (45)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (46)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (47)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (48)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (49)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (50)
                  See Introductory Note 6.
               
               
                  
                     (51)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (52)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (53)
                  See Introductory Note 6.
               
               
                  
                     (54)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (55)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (56)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (57)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (58)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (59)
                  See Introductory Note 6.
               
               
                  
                     (60)
                  For knitted or crocheted articles, not elastic or rubberized, obtained by sewing or assembly pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.
               
               
                  
                     (61)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (62)
                  See Introductory Note 6.
               
               
                  
                     (63)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (64)
                  See Introductory Note 6.
               
               
                  
                     (65)
                  See Introductory Note 6.
               
               
                  
                     (66)
                  SEMII-Semiconductor Equipment and Materials Institute Incorporated
               
               
                  
                     (67)
                  When the invoice declaration is made out by an approved exporter within the meaning of Article 20 of this Annex, 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.
               
               
                  
                     (68)
                  Origin of products has to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 37 of this Annex, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
               
               
                  
                     (69)
                  When the invoice declaration is made out by an approved exporter within the meaning of Article 20 of this Annex, 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.
               
               
                  
                     (70)
                  Origin of products has to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 37 of this Annex, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
               
               
                  
                     (71)
                  When the invoice declaration is made out by an approved exporter within the meaning of Article 20 of this Annex, 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.
               
               
                  
                     (72)
                  Origin of products has to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 37 of this Annex, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
               
               
                  
                     (73)
                  When the invoice declaration is made out by an approved exporter within the meaning of Article 20 of this Annex, 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.
               
               
                  
                     (74)
                  Origin of products has to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 37 of this Annex, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
               
               
                  
                     (75)
                  When the invoice declaration is made out by an approved exporter within the meaning of Article 20 of this Annex, 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.
               
               
                  
                     (76)
                  Origin of products has to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 37 of this Annex, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
               
               
                  
                     (77)
                  When the invoice declaration is made out by an approved exporter within the meaning of Article 20 of this Annex, 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.
               
               
                  
                     (78)
                  Origin of products has to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 37 of this Annex, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
               
               
                  
                     (79)
                  When the invoice declaration is made out by an approved exporter within the meaning of Article 20 of this Annex, 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.
               
               
                  
                     (80)
                  Origin of products has to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 37 of this Annex, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
               
               
                  
                     (81)
                  When the invoice declaration is made out by an approved exporter within the meaning of Article 20 of this Annex, 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.
               
               
                  
                     (82)
                  Origin of products has to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 37 of this Annex, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
               
               
                  
                     (83)
                  When the invoice declaration is made out by an approved exporter within the meaning of Article 20 of this Annex, 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.
               
               
                  
                     (84)
                  Origin of products has to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 37 of this Annex, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
               
               
                  
                     (85)
                  When the invoice declaration is made out by an approved exporter within the meaning of Article 20 of this Annex, 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.
               
               
                  
                     (86)
                  Origin of products has to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 37 of this Annex, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
               
               
                  
                     (87)
                  When the invoice declaration is made out by an approved exporter within the meaning of Article 20 of this Annex, 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.
               
               
                  
                     (88)
                  Origin of products has to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 37 of this Annex, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
               
               
                  
                     (89)
                  When the invoice declaration is made out by an approved exporter within the meaning of Article 20 of this Annex, 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.
               
               
                  
                     (90)
                  Origin of products has to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 37 of this Annex, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
               
               
                  
                     (91)
                  When the invoice declaration is made out by an approved exporter within the meaning of Article 20 of this Annex, 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.
               
               
                  
                     (92)
                  Origin of products has to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 37 of this Annex, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
               
               
                  
                     (93)
                  When the invoice declaration is made out by an approved exporter within the meaning of Article 20 of this Annex, 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.
               
               
                  
                     (94)
                  Origin of products has to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 37 of this Annex, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
               
               
                  
                     (95)
                  When the invoice declaration is made out by an approved exporter within the meaning of Article 20 of this Annex, 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.
               
               
                  
                     (96)
                  Origin of products has to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 37 of this Annex, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
               
               
                  
                     (97)
                  When the invoice declaration is made out by an approved exporter within the meaning of Article 20 of this Annex, 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.
               
               
                  
                     (98)
                  Origin of products has to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 37 of this Annex, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
               
               
                  
                     (99)
                  When the invoice declaration is made out by an approved exporter within the meaning of Article 20 of this Annex, 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.
               
               
                  
                     (100)
                  Origin of products has to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 37 of this Annex, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
               
               
                  
                     (101)
                  When the invoice declaration is made out by an approved exporter within the meaning of Article 20 of this Annex, 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.
               
               
                  
                     (102)
                  Origin of products has to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 37 of this Annex, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
               
               
                  
                     (103)
                  When the invoice declaration is made out by an approved exporter within the meaning of Article 20 of this Annex, 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.
               
               
                  
                     (104)
                  Origin of products has to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 37 of this Annex, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
               
               
                  
                     (105)
                  When the invoice declaration is made out by an approved exporter within the meaning of Article 20 of this Annex, 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.
               
               
                  
                     (106)
                  Origin of products has to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 37 of this Annex, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
               
               
                  
                     (107)
                  When the invoice declaration is made out by an approved exporter within the meaning of Article 20 of this Annex, 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.
               
               
                  
                     (108)
                  Origin of products has to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 37 of this Annex, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
               
               
                  
                     (109)
                  When the invoice declaration is made out by an approved exporter within the meaning of Article 20 of this Annex, 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.
               
               
                  
                     (110)
                  Origin of products has to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 37 of this Annex, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
               
               
                  
                     (111)
                  These indications may be omitted if the information is contained on the document itself.
               
               
                  
                     (112)
                  See Article 19(5) of this Annex. In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.
               
               
                  
                     (113)
                  If only some of the goods listed on the invoice are concerned they should be clearly indicated or marked and this marking entered on the declaration as follows: ‘… listed on this invoice and marked … were produced …’
                     If a document other than an invoice or an annex to the invoice is used (see Article 26(3)), the name of the document concerned shall be mentioned instead of … the word ‘invoice’.
               
               
                  
                     (114)
                  The Ö Union Õ, Member State, ACP State or OCT. Where an ACP State or an OCT is given, a reference must also be made to the Ö Union Õ customs office holding any Ö relevant Õ EUR.1 Ö movement certificate(s) Õ, giving the Ö reference number(s) Õ of the certificate(s) concerned and, if possible, the relevant customs entry Ö number Õ .
               
               
                  
                     (115)
                  Place and date.
               
               
                  
                     (116)
                  Name and function in company.
               
               
                  
                     (117)
                  Signature.
               
               
                  
                     (118)
                  If only some of the goods listed on the invoice are concerned they should be clearly indicated or marked and this marking entered on the declaration as follows: ‘… listed on this invoice and marked … were produced …’
                     If a document other than an invoice or an annex to the invoice is used (see Article 26(3)), the name of the document concerned shall be mentioned instead of … the word ‘invoice’.
               
               
                  
                     (119)
                  The Ö Union Õ, Member State, ACP State, OCT or South Africa.
               
               
                  
                     (120)
                  Description is to be given in all cases. The description must be adequate and should be sufficiently detailed to allow the tariff classification of the goods concerned to be determined.
               
               
                  
                     (121)
                  Customs values to be given only if required.
               
               
                  
                     (122)
                  Country of origin to be given only if required. The origin to be given must be a preferential origin, all other origins to be given as ‘third country’.
               
               
                  
                     (123)
                  ‘and have undergone the following processing in [the Ö Union Õ] [Member State] [ACP State] [OCT] [South Africa] …’, to be added with a description of the processing carried out if this information is required.
               
               
                  
                     (124)
                  Place and date.
               
               
                  
                     (125)
                  Name and function in company.
               
               
                  
                     (126)
                  Signature.