CELEX: 52019PC0058
Language: en
Date: 2019-02-07
Title: Proposal for a COUNCIL DECISION on the position to be taken on behalf of the European Union in the EPA Committee established under the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part, as regard the amendment of certain provisions of Protocol 1 concerning the definition of the concept of 'originating products' and methods of administrative cooperation

EUROPEAN COMMISSION
            Brussels, 7.2.2019
            COM(2019) 58 final
            2019/0029(NLE)
            Proposal for a
            COUNCIL DECISION
            on the position to be taken on behalf of the European Union in the EPA Committee established under the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part, as regard the amendment of certain provisions of Protocol 1 concerning the definition of the concept of 'originating products' and methods of administrative cooperation
            
               
         
         
            
               EXPLANATORY MEMORANDUM
            
            
               1.Subject matter of the proposal
            
            
               This proposal concerns the decision establishing the position to be taken on behalf of the European Union in the EPA Committee established by the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part, as regard the envisaged adoption of the decision amending certain provisions of the Protocol 1 to the Agreement.
            
            
               2.Context of the proposal
            
            
               2.1.The Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part.
            
            
               The Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part (‘the Agreement’) aims to (a) enable ESA States to benefit from the improved market access offered by the European Union (‘the EU’); (b) promote sustainable economic development and the gradual integration of ESA States into the world economy; (c) establish a free trade areas between the European Union and the Eastern and Southern Africa (‘the ESA’) States based on common interest, through the progressive liberalisation of trade in a manner compliant with applicable WTO rules and the principle of asymmetry, taking account of the specific needs and capacity constraints of the ESA States, in terms of levels and timing for commitments; (d) set up the appropriate dispute settlement arrangements; and (e) to set up the appropriate institutional arrangements. 
            
            
               On 13 July 2009 the EU signed the Agreement
                  1
               , which has been provisionally applied by Madagascar, Mauritius, Seychelles and Zimbabwe since 14 May 2012.
            
            
               2.2.The EPA Committee
            
            
               The EPA Committee is a body set up in accordance with Article 64 of the Agreement. It is composed of representatives of the EU and of the ESA States (Madagascar, Mauritius, Seychelles and Zimbabwe). The EPA Committee adopts its rules of procedure, and it is co-chaired by a representative of the EU and a representative from the ESA States. 
            
            
               The EPA Committee deals with all matters necessary for the implementation of the Agreement, including development cooperation. In the performance of its functions, the EPA Committee may (a) set up and oversee any special committees or bodies necessary for the implementation of the Agreement, (b) meet at any time agreed by the Parties, (c) consider any issues under the Agreement and take appropriate action in the exercise of its functions, (d) take decisions or make recommendations in cases provided for in the Agreement, and (e) adopt amendments to the Agreement, including the list of Signatory ESA States listed in Annex II and the provisions of Protocol 1.
            
            
               The EPA Committee may review the Agreement, its implementation, operation and performance where necessary and make appropriate suggestions to the Parties for its amendment.
            
            
               2.3.The envisaged act of the Committee
            
            
               On May/June 2019, during its eight meeting, the EPA Committee is to adopt a Decision regarding the amendment of certain provisions of Protocol 1 concerning the definition of the concept of ‘originating products” and methods of administrative cooperation (‘the envisaged act’).
            
            
               The purpose of the envisaged act is to update the provisions on rules of origin to the most recent developments and to provide the economic operators with simplified and more flexible rules of origin by adopting the following amendments:
            
            
               ·Corrigendum on paragraph 2 of article 6 of Protocol 1 to the Agreement concerning the definition of the terms 'their vessels' and 'their factory ships';
            
            
               ·Introduction of a new Article 13 titled "Accounting segregation" in Title III of Protocol 1 to the Agreement, in order to allow economic operators to save costs by using this method of managing stocks; 
            
            
               ·Replacement of Article 14 “Direct transport” by a new Article 15 titled "Non-alteration", in order to allow for more flexibility for economic operators regarding the evidences that shall be supplied to customs authorities of the importing country when trans-shipment or customs warehousing of originating goods takes place in a third country;
            
            
               ·Introduction of a new Article 17 in Title III of Protocol 1 to the Agreement, in order to allow economic operators to ship sugar of different origins without keeping the sugar in separate stores;
            
            
               ·Amendment of Article 16 of Title IV of Protocol 1 to the Agreement, which is renumbered now as Article 18, in order to allow for more flexibility for economic operators to comply with the proofs of origin requirements;
            
         
         
            
               ·Amendments to Annex II to the Protocol 1 to reflect the updates introduced as from 1 January 2012 and 1 January 2017 into the Nomenclature governed by the Convention on the Harmonised Commodity Description and Coding System (Harmonised System) of the World Customs Organisation. Those modifications do not change the rules of origin. HS headings modified or updated: ex Chapter 12, ex1211, ex121190, ex3002, 4104 to 4106, 4107, 4109 (deleted), ex4114, 8485 (deleted), ex8486 and 8487;
            
            
               ·Following the accession of Croatia to the EU, it is necessary to make changes in Annex IV to Protocol 1 to introduce the Croatian version of the statement of Annex IV on it;
            
            
               ·Amendment of Annex IX to Protocol 1 to the Agreement, which lists the overseas countries and territories of the EU, to reflect the changes in the list of overseas countries and territories in line with Annex II of the TFEU, taking into account the recent change of status of some of the territories in the list; thus facilitating the application of the provisions on the cumulation of origin.
            
            
               In view of the number of changes to be made in Protocol 1 to the Agreement and its annexes, clarity requires the Protocol to be replaced in its entirety.
            
            
               3.Position to be taken on the Union's behalf
            
            
               The Protocol 1 concerning the definition of the concept of ‘originating products’ and methods for administrative cooperation was concluded in 2007. Certain provisions of the original Protocol 1 are not up to date to the most recent development on rules of origin resulting on impediments to benefit from the preferential treatment provided for the Agreement. The amendments will simplify and provide flexibility to fulfil the requirements and procedures of rules of origin. This simplification will facilitate trade and optimise the utilisation of the preferential treatment for economic operators. In addition, the proposed amendments will encourage regional integration and economic development in the ESA States by offering more opportunities to operators to fulfil the rules of origin.
            
            
               Amendments to products (headings and descriptions) mentioned in Annex II to Protocol 1 to the Agreement are necessary to align to the updates made by the WCO on the HS Nomenclature 2012 and 2017 edition and keep consistency of products descriptions and HS classification with the harmonized system.
            
            
               Last, Annex IX to Protocol 1 to the Agreement lists the overseas countries and territories of the EU. Within the meaning of the Protocol ‘overseas countries and territories’ shall mean the countries and territories referred to in Annex II of the Treaty on the Functioning of the European Union. The list should be updated to take account of the recent change of status of some of the overseas countries and territories.
            
            
               The proposed decision fulfils the EU's obligations under the provisions of the Agreement.
            
            
               4.Legal basis
            
            
               4.1.Procedural legal basis
            
            
               4.1.1.Principles
            
            
               Article 218(9) of the Treaty on the Functioning of the European Union (TFEU) provides for decisions establishing ‘the positions to be adopted on the Union’s behalf in a body set up by an agreement, when that body is called upon to adopt acts having legal effects, with the exception of acts supplementing or amending the institutional framework of the agreement.’
            
            
               The concept of ‘acts having legal effects’ includes acts that have legal effects by virtue of the rules of international law governing the body in question. It also includes instruments that do not have a binding effect under international law, but that are ‘capable of decisively influencing the content of the legislation adopted by the EU legislature’
                  2
               .
            
            
               4.1.2.Application to the present case
            
            
               The act which the Committee is called upon to adopt constitutes an act having legal effects and it will be binding under international law in accordance with Articles 13, 64 and 68 of the Agreement. The envisaged act does not supplement or amend the institutional framework of the Agreement.
            
            
               Therefore, the procedural legal basis for the proposed decision is Article 218(9) TFEU.
            
            
               4.2.Substantive legal basis
            
            
               4.2.1.Principles
            
            
               The substantive legal basis for a decision under Article 218(9) TFEU depends primarily on the objective and content of the envisaged act in respect of which a position is taken on the Union's behalf. If the envisaged act pursues two aims or has two components and if one of those aims or components is identifiable as the main one, whereas the other is merely incidental, the decision under Article 218(9) TFEU must be founded on a single substantive legal basis, namely that required by the main or predominant aim or component.
            
         
         
            
               4.2.2.Application to the present case
            
            
               The main objective and content of the envisaged act relate to the common commercial policy.
            
            
               Therefore, the substantive legal basis of the proposed decision is Article 207 of the TFEU.
            
            
               4.3.Conclusion
            
            
               The legal basis of the proposed decision should be Article 207, in conjunction with Article 218(9) TFEU.
            
            
               5.Publication of the envisaged act
            
            
               As the act of the EPA Committee will amend the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part, it is appropriate to publish it in the Official Journal of the European Union after its adoption.
            
            
               2019/0029 (NLE)
            
            
               Proposal for a
            
            
               COUNCIL DECISION
            
            
               on the position to be taken on behalf of the European Union in the EPA Committee established under the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part, as regard the amendment of certain provisions of Protocol 1 concerning the definition of the concept of 'originating products' and methods of administrative cooperation
            
            
               THE COUNCIL OF THE EUROPEAN UNION,
            
            
               Having regard to the Treaty on the Functioning of the European Union, and in particular Article 207, in conjunction with Article 218(9) thereof,
            
            
               Having regard to the proposal from the European Commission,
            
            
               Whereas:
            
            
               (1)The Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part (‘the Agreement’) was concluded by the Union by Council Decision 2012/196/EC of 13 July 2009
                  3
                and entered into provisional application on 14 May 2012. 
            
            
               (2)Pursuant to Articles 13 and 68 of the Agreement and Article 44 of the Protocol 1 to the Agreement, the EPA Committee may adopt amendments to the provisions of Protocol 1 to the Agreement.
            
            
               (3)The Committee, during its eight session/meeting on *May/June 2019*, is to adopt a decision amending certain provisions of the Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation.
            
            
               (4)It is appropriate to establish the position to be taken on the Union's behalf in the EPA Committee, as the envisaged decision will be binding on the Union.
            
            
               (5)The Protocol 1 concerning the definition of the concept of ‘originating products’ and methods for administrative cooperation concluded in 2007 requires the amendment of certain provisions to update the rules of origin to the most recent developments to provide more flexible and simpler rules of origin aiming at facilitating trade for economic operators and optimising the utilisation rate of the preferential treatment. 
            
         
         
            
               (6)Amendments to products (headings and descriptions) mentioned in Annex II to Protocol 1 to the Agreement are necessary to align to the updates made by the WCO on the HS Nomenclature 2012 and 2017 edition and keep consistency of products descriptions and HS classification with the harmonized system.
            
            
               (7)Annex IX to Protocol 1 to the Agreement lists the overseas countries and territories of the EU. Within the meaning of the Protocol ‘overseas countries and territories’ shall mean the countries and territories referred to in Annex II of the Treaty on the Functioning of the European Union. The list should be updated to take account of the recent change of status of some of the overseas countries and territories,
            
            
               HAS ADOPTED THIS DECISION:
            
            
               Article 1
            
            
               The position to be taken on the Union's behalf in the eight meeting of the Committee shall be based on the draft act of the Committee attached to this Decision.
            
            
               Article 2
            
            
               This Decision is addressed to the Commission.
            
            
               Done at Brussels,
            
            
               
                     For the Council
               
               
                     The President
               
            
         
         
            
                  
                     (1)
                  
                        Council Decision of 13 July 2009 on the signing and provisional application of the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Members Stats, on the other part (OJ L 111, 24.4.2012, p. 1–1172)
               
               
                  
                     (2)
                  
                        Judgment of the Court of Justice of 7 October 2014, Germany v Council, C-399/12, ECLI:EU:C:2014:2258, paragraphs 61 to 64. 
               
               
                  
                     (3)
                  
                        OJ L 111, 24.4.2012, p. 1
               
            
      
    ---documentbreak--- 
      
         
               EUROPEAN COMMISSION
            Brussels, 7.2.2019
            COM(2019) 58 final
            ANNEX
            to the 
            Proposal for a Council Decision
            on the position to be taken on behalf of the European Union in the EPA Committee established under the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern African States, on the one part, and the European Community and its Member States, on the other part, as regard the amendment of certain provisions of Protocol 1 concerning the definition of the concept of 'originating products' and methods of administrative cooperation
            
               
         
         
            
               DRAFT
            
            
               DECISION No […] 
                  OF THE EPA COMMITTEE
            
            
               of …2019
            
            
               amending certain provisions of Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation to the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part
            
            
            
               THE EPA COMMITTEE,
            
            
               Having regard to the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part
                  1
                (‘the Agreement’), and in particular Article 13 thereto;
            
            
               Having regard to the Protocol 1 to the Agreement, and in particular Article 44 thereto, which provides that the EPA Committee may decide to amend the provisions of Protocol 1;
            
            
               Whereas:
            
            
               (1)In accordance with Article 13 of the Agreement, the EPA Committee may decide to amend the provisions of Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation with a view to their further simplification;
            
            
               (2)The Parties have agreed to make a corrigendum on paragraph 2 of article 6 of Protocol 1 to the Agreement concerning the definition of the terms 'their vessels' and 'their factory ships';
            
            
               (3)The Parties have agreed to introduce a new Article 13 titled "Accounting segregation" in Title III of Protocol 1 to the Agreement, in order to allow economic operators to save costs by using this method of managing stocks; 
            
            
               (4)The Parties have agreed to amend Article 14 of Title III of Protocol 1 to the Agreement, and to replace it with a new article 15 titled "Non-alteration", in order to allow for more flexibility for economic operators regarding the evidences that shall be supplied to customs authorities of the importing country when trans-shipment or customs warehousing of originating goods takes place in a third country;
            
            
               (5)
                     
                     The Parties have agreed to introduce a new Article 17 in Title III of Protocol 1 to the Agreement, in order to allow economic operators to ship sugar of different origins without keeping the sugar in separate stores;
            
            
            
               (6) 
                     
                     The Parties have agreed to amend Article 16 of Title IV of Protocol 1 to the Agreement, which is renumbered now as Article 18, in order to allow for more flexibility for economic operators to comply with the proofs of origin requirements;
            
            
            
               (7)
                     
                     Amendments were introduced as from 1 January 2012 and 1 January 2017 into the Nomenclature governed by the Convention on the Harmonized Commodity Description and Coding System (Harmonized System). As those amendments were not intended to change the rules of origin, it is necessary, in order to maintain the status quo, that Annex II to Protocol 1 is amended accordingly;
            
            
         
         
            
               (8)
                     Following the accession of Croatia to the EU, it is necessary to make changes in Annex IV to Protocol 1 to introduce the Croatian version of the statement of Annex IV on it;
                     
            
            
            
               (9)
                     
                     
                     Amendments were introduced in the list of overseas countries and territories contained in Annex IX to Protocol 1. Therefore, it is necessary to amend the said Annex accordingly in order to reflect those changes,
            
            
            
               (10)
                     
                     In view of the number of changes to be made in Protocol 1 and its annexes, clarity requires it to be replaced in its entirety;
            
            
            
            
               HAS ADOPTED THIS DECISION:
            
            
               Article 1
            
            
               The text of Protocol 1 to the Agreement is hereby replaced by the text in the Annex to this Decision.
            
            
               Article 2
            
            
               This Decision shall enter force on the date of its adoption.
            
            
               Done at …,
            
            
               For the EPA Committee
            
            
               The President
            
            
            
               ANNEX 
            
            
               PROTOCOL 1
            
            
               Concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation
            
            
         
         
            
               INDEX
            
            
            
               TITLE I
            
            
            
               GENERAL PROVISIONS
            
            
            
               Articles
            
            
            
               1. Definitions
            
            
               TITLE II
            
            
               DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’
            
            
               Articles
            
            
               2. General requirements
            
            
               3. Cumulation in the Community
            
            
               4. Cumulation in the ESA States
            
            
               5. Cumulation with neighbouring developing countries
            
            
               6. Wholly obtained products
            
            
               7. Sufficiently worked or processed products
            
            
               8. Insufficient working or processing
            
            
               9. Unit of qualification
            
         
         
            
               10. Accessories, spare parts and tools
            
            
               11. Sets
            
            
               12. Neutral elements
            
            
               13. Accounting segregation
            
            
               TITLE III
            
            
               TERRITORIAL REQUIREMENTS
            
            
               Articles
            
            
               14. Principle of territoriality
            
            
               15. Non-alteration
            
            
               16. Exhibitions
            
            
               17. Shipment of sugar
            
            
               TITLE IV
            
            
               PROOF OF ORIGIN
            
            
               Articles
            
            
               18. General requirements
            
            
               19. Procedure for the issue of a movement certificate EUR.1
            
            
               20. Movement certificates EUR.1 issued retrospectively
            
            
               21. Issue of a duplicate movement certificate EUR.1
            
            
               22. Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously 
            
            
               23. Conditions for making out an invoice declaration
            
         
         
            
               24. Approved exporter
            
            
               25. Validity of proof of origin
            
            
               26. Transit procedure
            
            
               27. Submission of proof of origin
            
            
               28. Importation by instalments
            
            
               29. Exemptions from proof of origin
            
            
               30. Information procedure for cumulation purposes
            
            
               31. Supporting documents
            
            
               32. Preservation of proof of origin and supporting documents
            
            
               33. Discrepancies and formal errors
            
            
               34. Amounts expressed in euro
            
            
               TITLE V
            
            
               ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
            
            
               Articles
            
            
               35. Administrative conditions for products to benefit from the Agreement
            
            
               36. Notification by customs authorities of the Parties
            
            
               37. Mutual assistance
            
            
               38. Verification of proof of origin
            
            
               39. Verification of suppliers’ declarations
            
            
               40. Dispute settlement
            
         
         
            
               41. Penalties
            
            
               42. Free zones
            
            
               43. Customs Cooperation Committee
            
            
               44. Derogations
            
            
               TITLE VI
            
            
               CEUTA AND MELILLA
            
            
               Articles
            
            
               45. Special conditions
            
            
               TITLE VII
            
            
               FINAL PROVISIONS
            
            
               Articles
            
            
               46. Amendments to the Protocol
            
            
               47. Annexes
            
            
               48. Implementation of the Protocol
            
            
            
               ANNEXES
            
            
            
               ANNEX I to Protocol 1: Introductory notes to the list in Annex II
            
            
               ANNEX II to Protocol 1: List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status
            
            
               ANNEX II(a) to Protocol 1: 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 7(2)
            
         
         
            
               ANNEX III to Protocol 1: Form for movement certificate
            
            
               ANNEX IV to Protocol 1: Invoice declaration
            
            
               ANNEX V A to Protocol 1: Supplier declaration for products having preferential origin status
            
            
               ANNEX V B to Protocol 1: Supplier declaration for products not having preferential origin status
            
            
               ANNEX VI to Protocol 1: Information certificate
            
            
               ANNEX VII to Protocol 1: Form for application for a derogation
            
            
               ANNEX VIII to Protocol 1: Neighbouring developing countries
            
            
               ANNEX IX to Protocol 1: Overseas countries and territories
            
            
               ANNEX X to Protocol 1 Products for which the cumulation provisions referred to in Articles 3 and 4 apply after 1 October 2015 and to which the provisions of Article 5 shall not be applicable
            
            
               ANNEX XI to Protocol 1: Other ACP States
            
            
               ANNEX XII to Protocol 1: Products originating in South Africa excluded from cumulation provided for in Article 4
            
            
               ANNEX XIII to Protocol 1: Products originating in South Africa for which the cumulation provisions of Article 4 apply after 31 December 2009
            
            
               TITLE I
            
            
               GENERAL PROVISIONS
            
            
            
               Article 1
            
            
               Definitions
            
            
            
               For the purposes of this Protocol:
            
            
         
         
            
               (a) ‘manufacture’ means any kind of working or processing including assembly or specific operations;
            
            
            
               (b) ‘material’ means any ingredient, raw material, component or part, etc., used in the manufacture of the product;
            
            
            
               (c) ‘product’ means the product being manufactured, even if it is intended for later use in another manufacturing operation;
            
            
            
               (d) ‘goods’ means both materials and products; 
            
            
            
               (e) ‘customs value’ means the value as determined in accordance with the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation);
            
            
            
               (f) ‘ex-works price’ means the price paid for the product ex works to the manufacturer in the Community or in the ESA States 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 paid which are, or may be, repaid when the product obtained is exported;
            
            
            
               (g) ‘value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the Community or in the ESA States;
            
            
            
               (h) ‘value of originating materials’ means the value of such materials as defined in subparagraph (g) applied mutatis mutandis;
            
            
            
               (i) ‘value added’ shall be taken to be the ex-works price minus the customs value of each of the materials incorporated which originate in the other countries or territories referred to in Articles 3 and 4 with which cumulation is applicable, or where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the Community or in one of the ESA States;
            
            
               (j) ‘chapters’ and ‘headings’ mean the chapters and the four digit headings used in the nomenclature which makes up the Harmonized Commodity Description and Coding
            
            
               System, referred to in this Protocol as ‘the Harmonized System’ or ‘HS’;
            
            
         
         
            
               (k) ‘classified’ refers to the classification of a product or material under a particular heading;
            
            
            
               (l) ‘consignment’ means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;
            
            
            
               (m) ‘territories’ includes territorial waters;
            
            
            
               (n) ‘OCTs’ means the Overseas Countries and Territories as defined in Annex IX;
            
            
            
               (o) ‘other ACP States’ means all the ACP States in exception of the ESA States.
            
            
            
            
               TITLE II
            
            
            
               DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’
            
            
            
               Article 2
            
            
            
               General requirements
            
            
            
               1. For the purpose of the ESA–EU Economic Partnership Agreement, hereinafter referred to as ‘the Agreement’ the following products shall be considered as originating in the Community:
            
         
         
            
            
               (a) products wholly obtained in the Community within the meaning of Article 6 of this Protocol;
            
            
            
               (b) products obtained in the Community incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the Community within the meaning of Article 7.
            
            
            
               2. For the purpose of the Agreement, the following products shall be considered as originating in an ESA State:
            
            
            
               (a) products wholly obtained in an ESA State within the meaning of Article 6 of this Protocol;
            
            
            
               (b) products obtained in an ESA State incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in that ESA State within the meaning of Article 7.
            
            
            
               Article 3
            
            
            
               Cumulation in the Community
            
            
            
               1. Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the Community if they are obtained there, incorporating materials originating in
            
            
               an ESA State, in the other ACP States or in the OCT, provided the working or processing carried out in the Community goes beyond the operations referred to in Article 8. It shall not be necessary for such materials to have undergone sufficient working or processing.
            
            
            
               2. Where the working or processing carried out in the Community does not go beyond the operations referred to in Article 8, the product obtained shall be considered as originating in the Community only where the value added there is greater than the value of the materials used originating in any one of the other countries or territories referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of originating materials used in the manufacture in the Community.
            
            
         
         
            
               3. Products originating in one of the countries or territories referred to in paragraphs 1 and 2, which do not undergo any working or processing in the Community, retain their origin if exported into one of these countries or territories. 
            
            
            
               4. For the purpose of implementing Article 2(1)(b), working or processing carried out in an ESA State, in the other ACP States or in the OCTs shall be considered as having been carried
            
            
               out in the Community when the products obtained undergo subsequent working or processing in the Community. Where pursuant to this provision the originating products are obtained in two or more of the countries or territories concerned, they shall be considered as originating in the Community only if the working or processing goes beyond the operations referred to in Article 8.
            
            
            
               5. Where the working or processing carried out in the Community does not go beyond the operations referred to in Article 8, the product obtained shall be considered as originating in the Community only where the value added there is greater than the value of the materials used in any one of the other countries or territories referred to in paragraph 4. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of materials used in the manufacture.
            
            
            
               6. The cumulation provided in this Article may only be applied provided that:
            
            
            
               (a) the countries involved in the acquisition of the originating status and the country of destination have concluded an agreement on administrative cooperation which ensures a correct implementation of this Article;
            
            
            
               (b) materials and products have acquired originating status by the application of the same rules of origin as provided in this Protocol; and
            
            
            
               (c) the Community will provide the ESA States, through the European Commission, with details of agreements on administrative cooperation with the other countries or territories referred to in this Article. The European Commission shall publish in the Official Journal of the European Union (C series) and the ESA States shall publish according to their own procedures the date on which the cumulation provided for in this Article may be applied with those countries or territories listed in this Article which have fulfilled the necessary requirements.
            
            
            
               7. The cumulation provided for in this Article may only be applied after 1 October 2015 for the products listed in Annex X and after 1 January 2010 for rice of tariff heading 1006 respectively.
            
            
            
               Article 4
            
            
            
               Cumulation in the ESA States
            
         
         
            
            
               1. Without prejudice to the provisions of Article 2(2), products shall be considered as originating in an ESA State if they are obtained there, incorporating materials originating in the Community, in the other ACP States, in the OCTs or in the other ESA States, provided the working or processing carried out in that ESA State goes beyond the operations referred to in Article 8. It shall not be necessary for such materials to have undergone sufficient working or processing.
            
            
            
               2. Where the working or processing carried out in the ESA State does not go beyond the operations referred to in Article 8, the product obtained shall be considered as originating in that ESA State only where the value added there is greater than the value of the materials used originating in any one of the other countries or territories referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of originating materials used in the manufacture in that ESA State.
            
            
            
               3. Products originating in one of the countries or territories referred to in paragraphs 1 and 2 of this Article, which do not undergo any working or processing in the ESA State, retain their origin if exported into one of these countries or territories.
            
            
            
               4. For the purpose of implementing Article 2(2)(b), working or processing carried out in the Community, in the other ESA States, in the other ACP States or in the OCTs shall be considered as having been carried out in an ESA State when the products obtained undergo subsequent working or processing in this ESA State. Where pursuant to this provision the originating products are obtained in two or more of the countries or territories concerned, they shall be considered as originating in this ESA State only if the working or processing goes beyond the operations referred to in Article 8.
            
            
            
               5. Where the working or processing carried out in the ESA State does not go beyond the operations referred to in Article 8, the product obtained shall be considered as originating in that ESA State only where the value added there is greater than the value of the materials used in any one of the other countries or territories referred to in paragraph 4. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of materials used in the manufacture.
            
            
            
               6. The cumulation provided in this Article may only be applied provided that:
            
            
            
               (a) the countries involved in the acquisition of the originating status and the country of destination have concluded an agreement on administrative cooperation which ensures a correct implementation of this Article;
            
            
            
               (b) materials and products have acquired originating status by the application of the same rules of origin as provided in this Protocol; and
            
            
               (c) the ESA States will provide the Community, through the European Commission, with details of agreements on administrative cooperation with the other countries or territories referred to in this Article. The European Commission shall publish in the Official Journal of the European Union (C series) and the ESA States shall publish according to their own procedures the date on which the cumulation provided for in this Article may be applied with those countries or territories listed in this Article which have fulfilled the necessary requirements.
            
            
            
               7. The cumulation provided for in this Article shall not be applicable to the products listed in Annex X. Notwithstanding that, the cumulation provided for in this Article may only be applied after 1 October 2015 for the products listed in Annex X and after 1 January 2010 for rice of tariff heading 1006 respectively, when the materials used in the manufacture of such products are originating, or the working or processing is carried out in an ESA State or in an other ACP State member of an Economic Partnership Agreement.
            
            
         
         
            
               8. This Article shall not apply to products of Annex XII originating in South Africa. The cumulation provided for in this Article shall apply to the products originating in South Africa listed in Annex XIII after 31 December 2009.
            
            
            
               Article 5
            
            
            
               Cumulation with neighbouring developing countries
            
            
            
               At the request of the ESA States and following the provisions of Article 41, materials originating in a neighbouring developing country, other than an ACP State, belonging to a coherent geographical entity, a listing of which is at Annex VIII, can be considered as materials originating in an ESA State when incorporated into a product obtained there. It shall not be necessary that such materials have undergone sufficient working or processing, provided that:
            
            
            
               (a) the working or processing carried out in the ESA State exceeds the operations listed in Article 8;
            
            
            
               (b) the ESA States, the Community and the neighbouring developing countries concerned have concluded an agreement on adequate administrative cooperation procedures which will ensure correct implementation of this paragraph. The cumulation provided for in this Article shall not be applicable to the products to be listed upon a decision of the Customs Cooperation Committee.
            
            
            
               For the purpose of determining whether the products originate in the neighbouring developing country as defined in Annex VIII, the provisions of this Protocol shall apply.
            
            
            
               Article 6
            
            
            
               Wholly obtained products
            
            
            
               1. The following shall be considered as wholly obtained in an ESA State or in the Community:
            
            
         
         
            
               (a) mineral products extracted from their soil or from their seabed;
            
            
               (b) fruit and vegetable products harvested there;
            
            
            
               (c) live animals born and raised there;
            
            
            
               (d) products from live animals raised there;
            
            
            
               (e) (i) products obtained by hunting or fishing conducted there;
            
            
            
               (ii) products of aquaculture, including mariculture, where the fish are born and raised there;
            
            
            
               (f) products of sea fishing and other products taken from the sea outside the territorial waters of the Community or of an ESA State by their vessels;
            
            
            
               (g) products made aboard their factory ships exclusively from products referred to in (f);
            
            
            
               (h) used articles collected there which are fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste;
            
            
            
               (i) waste and scrap resulting from manufacturing operations conducted there;
            
            
            
               (j) products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;
            
         
         
            
            
               (k) goods produced there exclusively from the products specified in (a) to (j).
            
            
            
               2. The terms ‘their vessels’ and ‘their factory ships’ in paragraph 1(f) and (g) shall apply only to vessels and factory ships:
            
            
            
               (a) which are registered in an EC Member State or in an ESA State;
            
            
            
               (b) which sail under the flag of an EC Member State or of an ESA State; 
            
            
            
               (c) which meet one of the following conditions:
            
            
            
               (i) they are at least 50 per cent owned by nationals of an EC Member State or of an ESA State;
            
            
            
               or
            
            
            
               (ii) they are owned by companies
            
            
            
               — which have their head office and their main place of business in an EC Member State or in an ESA State; and
            
            
            
               — which are at least 50 per cent owned by an EC Member State or by an ESA State, public entities or nationals of that State.
            
         
         
            
            
               3. Notwithstanding the provisions of paragraph 2, the Community shall recognise, upon request of an ESA State, that vessels chartered or leased by the ESA State be treated as ‘their vessels’ to undertake fisheries activities in its exclusive economic zone provided that the charter or lease agreement, for which the Community has been offered the right of first refusal, has been accepted by the Customs Cooperation Committee as providing adequate opportunities for developing the capacity of the ESA State to fish on its own account and in particular, as conferring on the ESA State the responsibility for the nautical and commercial management of the vessel at its disposal for a significant period of time.
            
            
            
               4. The conditions of paragraph 2 can be fulfilled in different States insofar as they belong to ESA States. In this case, products shall be deemed to have the origin of the State of the nationals or of companies to which the vessel or factory ship belongs in accordance with paragraph 2(c). In the event of a vessel or factory ship owned by nationals or companies of States belonging to different Economic Partnership Agreements, the products shall be deemed to have the origin of the State whose nationals or companies contribute to the highest share in accordance with the provisions of paragraph 2(c).
            
            
            
               Article 7
            
            
            
               Sufficiently worked or processed products
            
            
            
               1. For the purposes of Article 2, products which are not wholly obtained are considered to be sufficiently worked or processed when the conditions set out in the list in Annex II are fulfilled.
            
            
            
               2. Notwithstanding paragraph 1, the products which are listed in Annex II(a) can be considered to be sufficiently worked or processed, for the purposes of Article 2, when the conditions set out in that Annex are fulfilled.
            
            
            
               3. The conditions referred to in paragraphs 1 and 2 above indicate, for all products covered by this EPA, 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 either 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.
            
            
            
               4. Notwithstanding paragraphs 1 and 2, non-originating materials which, according to the conditions set out in Annex II and Annex II(a) 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 exworks price of the product;
            
            
            
               (b) any of the percentages given in the list for the maximum value of non-originating materials are not exceeded through the application of this paragraph.
            
         
         
            
            
               5. The provisions of paragraph 4 shall not apply to products of Chapters 50 to 63 of the Harmonized System.
            
            
            
               6. Paragraphs 1 to 5 shall apply subject to the provisions of Article 8.
            
            
            
               Article 8
            
            
            
               Insufficient working or processing
            
            
            
               1. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 7 are satisfied:
            
            
            
               (a) preserving operations to ensure that the products remain in good condition during transport and storage;
            
            
            
               (b) breaking-up and assembly of packages;
            
            
            
               (c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings;
            
            
            
               (d) ironing or pressing of textiles;
            
            
            
               (e) simple painting and polishing operations;
            
         
         
            
            
               (f) husking, partial or total bleaching, polishing, and glazing of cereals and rice;
            
            
            
               (g) operations to colour sugar or form sugar lumps; partial or total milling of crystal sugar;
            
            
            
               (h) peeling, stoning and shelling of fruits, nuts and vegetables;
            
            
            
               (i) sharpening, simple grinding or simple cutting;
            
            
            
               (j) sifting, screening, sorting, classifying, grading, matching;
            
            
            
               (including the making-up of sets of articles);
            
            
            
               (k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;
            
            
            
               (l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;
            
            
            
               (m) simple mixing of products, whether or not of different kinds; mixing of sugar with any other material;
            
            
            
               (n) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;
            
         
         
            
            
               (o) a combination of two or more operations specified in (a) to (n);
            
            
            
               (p) slaughter of animals.
            
            
            
               2. All operations carried out either in the Community or in the ESA States 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 9
            
            
               Unit of qualification
            
            
            
               1. The unit of qualification for the application of the provisions of this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonized System.
            
            
            
               Accordingly, it follows that:
            
            
            
               (a) when a product composed of a group or assembly of articles is classified under the terms of the Harmonized System in a single heading, the whole constitutes the unit of qualification;
            
            
            
               (b) when a consignment consists of a number of identical products classified under the same heading of the Harmonized System, each product must be taken individually when applying the provisions of this Protocol.
            
            
            
               2. Where, under General Rule 5 for the interpretation of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.
            
            
         
         
            
               Article 10
            
            
            
               Accessories, spare parts and tools
            
            
            
               Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.
            
            
            
               Article 11
            
            
            
               Sets
            
            
            
               Sets, as defined in General Rule 3 for the interpretation of the Harmonized System, shall be regarded as originating when all component products are originating. Nevertheless when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 per cent of the ex-works price of the set.
            
            
            
               Article 12
            
            
            
               Neutral elements
            
            
            
               In order to determine whether a product is originating, 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.
            
            
            
            
               Article 13
            
            
            
               Accounting segregation
            
            
            
               1. Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating fungible materials, the customs authorities may, at the written request of those concerned, authorise the so-called ‘accounting segregation’ method (hereinafter referred to as the ‘method’) to be used for managing such stocks.
            
            
            
               2. The method referred to in paragraph 1 shall also apply to originating and non-originating raw sugar not containing added flavouring or colouring matter and destined for further refining, of subheadings 1701 12, 1701 13, 1701 14 of the Harmonized System, which are being physically combined or mixed in a ESA EPA State or in the Union before exportation to the Union and respectively to the ESA EPA States.
            
            
            
               3. The method shall ensure that, at any time, the number or quantity of products obtained which could be considered as originating in the ESA EPA State(s) or in the European Union is the same as that which would have been obtained had there been physical segregation of the stocks.
            
            
            
               4. The customs authorities may make the grant of authorisation referred to in paragraph 1 subject to any conditions deemed appropriate.
            
            
            
               5. The method shall be applied and the application thereof shall be recorded on the basis of the general accounting principles applicable in the country where the product was manufactured.
            
         
         
            
            
               6. The beneficiary of the method may make out or apply for proofs of origin, as the case may be, for the quantity of products which may be considered as originating. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed.
            
            
            
               7. The customs authorities shall monitor the use made of the authorisation and may withdraw it whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other conditions laid down in this Protocol.
            
            
            
               8. For the purposes of paragraph 1, fungible materials means materials that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another for origin purposes.
            
            
            
            
            
            
            
               TITLE III
            
            
            
               TERRITORIAL REQUIREMENTS
            
            
            
               Article 14
            
            
            
               Principle of territoriality
            
            
            
               1. Except as provided for in Articles 3, 4 and 5 the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in the ESA States or in the Community.
            
         
         
            
            
               2. Except as provided for in Articles 3, 4, and 5 where originating goods exported from an ESA State or from the Community to another country return, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:
            
            
            
               (a) the returning goods are the same 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 15
            
            
               Non-alteration
            
            
               1.The originating products declared for home use in a Party shall be the same products as exported from the other Party in which they obtained originating status. They shall not have been altered, transformed in any way or subjected to operations other than to preserve them in good condition or than adding or affixing marks, labels, seals or any other documentation to ensure compliance with specific domestic requirements of the importing Party, prior to being declared for home use.
            
            
               2.Storage of products or consignments may take place in a non-Party provided that they remain under customs supervision in the non-Party.
            
            
               3.
                     Without prejudice to the provisions of Title V, the splitting of consignments may take place in the territory of a non-Party where carried out by the exporter or under his responsibility provided they remain under customs supervision in the non-Party.
            
            
               4.
                     In case of doubt whether the conditions provided for in paragraphs 1 to 3 are complied with, the customs authorities may request the declarant to provide evidence of compliance, which may be given by any means, including contractual transport documents such as bills of lading or factual or concrete evidence based on marking or numbering of packages or any evidence related to the goods themselves.
            
            
               Article 16
            
            
               Exhibitions
            
            
            
               1. Originating products, sent for exhibition in a country or territory other than those referred to in Articles 3, 4 and 5 with which cumulation is applicable and sold after the exhibition for importation in the Community or in an ESA State shall benefit on importation from the provisions of the Agreement provided it is shown to the satisfaction of the customs authorities that:
            
            
            
               (a) an exporter has consigned these products from an ESA State or from the Community 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 an ESA State or in the Community;
            
            
            
               (c) the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and
            
            
            
               (d) the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.
            
            
            
               2. A proof of origin must be issued or made out in accordance with the provisions of Title IV and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the 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.
            
            
            
               Article 17
            
            
               Shipment of sugar
            
            
               Shipment by sea between the territories of the Parties of raw sugar not containing added flavouring or colouring matter and destined for further refining, of subheadings 1701.12, 1701.13 and 1701.14 of the Harmonized System, of different origins, shall be allowed without keeping the sugar in separate stores. It shall be ensured that the amounts of such sugar which could be considered as originating is the same as the amounts that would have been declared for import by keeping the sugar in separate stores. The last port of loading should belong to the territory of an ACP EPA State.
            
            
            
               TITLE IV
            
            
            
               PROOF OF ORIGIN
            
            
            
               Article 18
            
            
         
         
            
               General requirements
            
            
            
               1. Products originating in an ESA State shall, on importation into the Community and products originating in the Community shall, on importation into an ESA State, benefit from the provisions of the Agreement upon submission of either:
            
            
            
               (a) a movement certificate EUR.1, a specimen of which appears in Annex III; or
            
            
            
               (b) in the cases specified in Article 23(1), a declaration, subsequently referred to as the ‘invoice declaration’, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the invoice declaration appears in Annex IV.
            
            
            
               2. Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the cases specified in Article 29, benefit from the Agreement without it being necessary to submit any of the documents referred to above.
            
            
            
               3. Upon notification in the Customs Cooperation Committee, products originating in one Party shall on importation into the other Party benefit from the preferential tariff treatment of this Agreement upon submission of an invoice declaration made out as provided for in Article 23 by an exporter registered in accordance with the relevant legislation of the Parties. Such notification shall stipulate that paragraph 1, (a) and (b), shall cease to apply.
            
            
            
               4. For the purpose of applying the provisions of this Title, the exporters shall endeavour to use a language common to both the ESA States and the Community.
            
            
            
               Article 19
            
            
            
               Procedure for the issue of a movement certificate EUR.1
            
            
            
               1. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter’s responsibility, by his authorised representative.
            
            
         
         
            
               2. For this purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which appear in Annex III. These forms shall be completed in accordance with the provisions of this Protocol. If they are handwritten, they shall be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being crossed through.
            
            
            
               3. The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting country where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.
            
            
            
               4. A movement certificate EUR.1 shall be issued by the customs authorities of a Member State or of an ESA State if the products concerned can be considered as products originating in the Community or in an ESA State or in one of the other countries or territories referred to in Articles 3, 4 and 5 and fulfil the other requirements of this Protocol.
            
            
            
               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 Protocol. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appropriate. 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 20
            
            
            
               Movement certificates EUR.1 issued retrospectively
            
            
            
               1. Notwithstanding Article 19(7), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:
            
            
            
               (a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or
            
            
            
               (b) it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons.
            
         
         
            
            
               2. For the implementation of paragraph 1, the exporter must indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.
            
            
            
               3. The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter’s application agrees with that in the corresponding file.
            
            
            
               4. Movement certificates EUR.1 issued retrospectively must be endorsed with the following phrase in English:
            
            
            
               ‘ISSUED RETROSPECTIVELY’.
            
            
            
               5. The endorsement referred to in paragraph 4 shall be inserted in the ‘Remarks’ box of the movement certificate EUR.1.
            
            
            
               Article 21
            
            
               Issue of a duplicate movement certificate EUR.1
            
            
            
               1. In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.
            
            
            
               2. The duplicate issued in this way must be endorsed with the following word in English:
            
            
            
               ‘DUPLICATE’.
            
            
         
         
            
               3. The endorsement referred to in paragraph 2 shall be inserted in the ‘Remarks’ box of the duplicate movement certificate EUR.1.
            
            
            
               4. The duplicate, which must bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.
            
            
            
               Article 22
            
            
            
               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 ESA State or in the Community, it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 for the purpose of sending all or some of these products elsewhere within the ESA States or within the Community. The replacement movement certificate(s) EUR.1 shall be issued by the customs office under whose control the products are placed and endorsed by the customs authority under whose control the products are placed.
            
            
            
               Article 23
            
            
               Conditions for making out an invoice declaration
            
            
            
               1. An invoice declaration as referred to in Article 18(1)(b) may be made out:
            
            
            
               (a) by an approved exporter within the meaning of Article 24,
            
            
               or
            
            
            
               (b) by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000.
            
            
         
         
            
               2. An invoice declaration may be made out if the products concerned can be considered as products originating in an ESA State or in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 and fulfil the other requirements of this Protocol.
            
            
            
               3. The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.
            
            
            
               4. An invoice declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex IV to this Protocol, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters.
            
            
            
               5. Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 24 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 24
            
            
            
               Approved exporter
            
            
            
               1. The customs authorities of the exporting country may authorise any exporter who makes frequent shipments of products under the trade cooperation provisions of the Agreement to make out invoice declarations irrespective of the value of the products concerned. An exporter seeking such authorisation must offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Protocol.
            
            
            
               2. The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.
            
            
            
               3. The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the invoice declaration.
            
            
         
         
            
               4. The customs authorities shall monitor the use of the authorisation by the approved exporter.
            
            
               5. The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, does not fulfil the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.
            
            
            
            
            
               Article 25
            
            
            
               Validity of proof of origin
            
            
            
               1. A proof of origin shall be valid for 10 months from the date of issue in the exporting country, and must be submitted within the said period to the customs authorities of the importing country.
            
            
            
               2. Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances.
            
            
            
               3. In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.
            
            
            
               Article 26
            
            
            
               Transit procedure
            
            
            
               When the products enter a State or territory referred to in Articles 3 and 4, other than the country of origin, a further period of validity of four 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 has been made available to the European Commission, in conformity with Article 36,
            
            
            
               — date of the endorsements.
            
            
            
               Article 27
            
            
            
               Submission of proof of origin
            
            
            
               Proofs of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of the Agreement.
            
            
            
               Article 28
            
            
            
               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) for the interpretation of the Harmonized System falling within Sections XVI and XVII or heading 7308 and 9406 of the Harmonized System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.
            
         
         
            
            
               Article 29
            
            
            
               Exemptions from proof of origin
            
            
            
               1. Products sent as small packages from private persons to private persons or forming part of travellers’ personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Protocol and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on customs declaration CN22/CN23 or on a sheet of paper annexed to that document.
            
            
            
               2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.
            
            
            
               3. Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers’ personal luggage.
            
            
            
               Article 30
            
            
            
               Information procedure for cumulation purposes
            
            
            
               1. When Articles 3(1), 4(1) and 5 are applied, the evidence of originating status within the meaning of this Protocol, of the materials coming from an ESA State, from the Community, from another ACP State, an OCT or from another country with which cumulation is applicable shall be given by a movement certificate EUR.1 or by the supplier’s declaration, a specimen of which appears in Annex V A to this Protocol, given by the exporter in the State or in the Community from which the materials came.
            
            
            
               2. When Articles 3(4) and 4(4) are applied, the evidence of the working or processing carried out in an ESA State, in the Community, in another ACP State or in an OCT shall be given by the supplier’s declaration a specimen of which appears in Annex V B to this Protocol, given by the exporter in the State or in the Community from which the materials came.
            
            
            
               3. A separate supplier’s declaration shall be made up by the supplier for each consignment of goods on the commercial invoice related to that shipment or in an annex to that invoice, or on a delivery note or other commercial document related to that shipment which describes the materials concerned in sufficient detail to enable them to be identified.
            
         
         
            
            
               4. The supplier’s declaration may be made out on a preprinted form.
            
            
            
               5. The suppliers’ declarations shall bear the original signature of the supplier 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 established. The said customs authorities may lay down conditions for the implementation of this paragraph.
            
            
            
               6. The supplier’s declarations shall be submitted to the customs authorities in the exporting country requested to issue the movement certificate EUR.1.
            
            
            
               7. The supplier making out a declaration must be prepared to submit at any time, at the request of the customs authorities of the country where the declaration is made out, all appropriate documents proving that the information given on this declaration is correct.
            
            
            
               8. Suppliers’ declarations made and information certificates issued before the date of entry into force of this Protocol in accordance with Article 26 of Protocol 1 to the Cotonou Agreement shall remain valid.
            
            
            
               Article 31
            
            
            
               Supporting documents
            
            
            
               The documents referred to in Articles 19(3) and 23(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 ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 and fulfil the other requirements of this Protocol may consist inter alia of the following:
            
            
            
               (a) direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping;
            
            
            
               (b) documents proving the originating status of materials used, issued or made out in an ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 where these documents are used in accordance with national law;
            
         
         
            
            
               (c) documents proving the working or processing of materials in an ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5, issued or made out in an ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 where these documents are used in accordance with national law;
            
            
            
               (d) movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in an ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 and in accordance with this Protocol.
            
            
            
               Article 32
            
            
            
               Preservation of proof of origin and supporting documents
            
            
            
               1. The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three years the documents referred to in Article 19(3).
            
            
            
               2. The exporter making out an invoice declaration shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 23(3).
            
            
            
               3. The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of the invoice, delivery notes or other commercial documents to which this declaration is annexed as well as the documents referred to in Article 30(7).
            
            
            
               4. The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep for at least three years the application form referred to in Article 19(2).
            
            
            
               5. The customs authorities of the importing country shall keep for at least three years the movement certificates EUR.1 and the invoice declarations submitted to them.
            
            
            
               Article 33
            
         
         
            
            
               Discrepancies and formal errors
            
            
            
               1. The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that this document does correspond to the products submitted.
            
            
            
               2. Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.
            
            
            
               Article 34
            
            
            
               Amounts expressed in euro
            
            
            
               1. For the application of the provisions of Article 23(1)(b) and Article 29(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of an ESA State, of the Member States of the Community and of the other countries or territories referred to in Articles 3, 4 and 5 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 23(1)(b) or Article 29(3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.
            
            
            
               3. The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October. The amounts shall be communicated to the Commission of the Communities by 15 October and shall apply from 1 January of the following year. The Commission of the European Communities shall notify all countries concerned of the relevant amounts.
            
            
            
               4. A country may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 per cent. A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of
            
            
               the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off, results in an increase of less than 15 per cent in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value.
            
            
         
         
            
               5. The amounts expressed in euro shall be reviewed by the Customs Cooperation Committee at the request of the Community or of the ESA States. When carrying out this review, the Customs Cooperation Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.
            
            
            
               TITLE V
            
            
            
               ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
            
            
            
               Article 35
            
            
            
               Administrative conditions for products to benefit from the Agreement
            
            
            
               1. Products originating within the meaning of this Protocol in the ESA States or in the Community shall benefit, at the time of the customs import declaration, from the preferences resulting from the Agreement only on condition that they were exported on or after the date on which the exporting country complies with the provisions laid down in paragraph 2.
            
            
            
               2. The contracting Parties shall undertake to put in place:
            
            
            
               (a) the necessary national and regional arrangements required for the implementation and enforcement of the rules and procedures laid down in this Protocol, including where appropriate the arrangements necessary for the application of Articles 3, 4 and 5;
            
            
            
               (b) the administrative structures and systems necessary for an appropriate management and control of the origin of products and compliance with the other conditions laid down in this Protocol.
            
            
            
               It shall make the notifications referred to in Article 36.
            
            
         
         
            
               Article 36
            
            
            
               Notification by customs authorities of the Parties
            
            
            
               1. The ESA States and the Member States of the Community shall provide each other, through the Commission of the European Communities and the COMESA Secretariat respectively, with the addresses of the customs authorities responsible for issuing and verifying movement certificates EUR.1 and invoice declarations or supplier’s declarations, and with specimen impressions of the stamps used in their customs offices for the issue of these certificates. Movement certificates EUR.1 and invoice declarations or supplier’s declarations shall be accepted for the purpose of applying preferential treatment from the date the information is received by the Commission of the European Communities and the COMESA Secretariat respectively.
            
            
            
               2. The ESA States and the Member States of the Community shall inform each other immediately whenever there are any changes to the information referred to in paragraph 1.
            
            
            
               3. The authorities referred to in paragraph 1 shall act under the authority of the government of the country concerned. The authorities in charge of control and verification shall be part of the governmental authorities of the country concerned.
            
            
            
               Article 37
            
            
            
               Mutual assistance
            
            
            
               1. In order to ensure the proper application of this Protocol, the Community, the ESA States and the other countries referred to in Article 3, 4 and 5 shall assist each other, through the
            
            
               competent customs administrations, in checking the authenticity of the movement certificates EUR.1, the invoice declarations or the supplier’s declarations and the correctness of the information given in these documents.
            
            
            
               2. The authorities consulted shall furnish the relevant information concerning the conditions under which the product has been made, indicating especially the conditions in which the rules of origin have been respected in the various ESA States, in the Community and the other countries concerned referred to in Articles 3, 4 and 5.
            
            
            
               Article 38
            
         
         
            
            
               Verification of proof of origin
            
            
            
               1. Subsequent verifications of proofs of origin shall be carried out based on risk analysis and at random or whenever the customs authorities of the importing country have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Protocol.
            
            
            
               2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing country shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the request of verification. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.
            
            
            
               3. The verification shall be carried out by the customs authorities of the exporting country. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter’s or manufacturer’s accounts or any other check considered appropriate.
            
            
            
               4. If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.
            
            
            
               5. The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are
            
            
               authentic and whether the products concerned can be considered as products originating in an ESA State, in the Community or in one of the other countries referred to in Articles 3, 4 and 5 and fulfil the other requirements of this Protocol.
            
            
            
               6. If in cases of reasonable doubt there is no reply within 10 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 available information appears to indicate that the provisions of this Protocol are being contravened, the exporting country on its own initiative or at the request of the importing country shall carry out appropriate enquires or arrange for such enquiries to be carried out with due urgency to identify and prevent such contraventions and for this purpose the exporting country concerned may invite the participation of the importing country in these verifications.
            
            
            
               Article 39
            
            
         
         
            
               Verification of suppliers’ declarations
            
            
            
               1. Verification of suppliers’ declarations shall be carried out based on risk analysis and at random or whenever the customs authorities of the country where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an invoice declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in this document.
            
            
            
               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 appears in Annex VI to this Protocol. Alternatively, the certifying 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 customs authorities requesting the verification shall be informed of the results thereof as soon as possible. The results must indicate clearly whether the information given in the supplier’s declaration is correct and make it possible for them to determine whether and to what extent this supplier’s declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an invoice declaration.
            
            
            
               4. The verification shall be carried out by the customs authorities of the country where the supplier’s declaration was made out. For this purpose, they shall have the right to call for any evidence or to carry out any inspection of the supplier’s account or any other check which they consider appropriate in order to verify the correctness of any supplier’s declaration.
            
            
            
               5. 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 40
            
            
               Dispute settlement
            
            
            
               Where disputes arise in relation to the verification procedures of Articles 38 and 39 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Customs Cooperation Committee.
            
            
            
               In all cases the settlement of disputes between the importer and the customs authorities of the importing country shall take place under the legislation of that country.
            
            
            
               Article 41
            
         
         
            
            
               Penalties
            
            
            
               Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.
            
            
            
            
            
            
               Article 42
            
            
            
               Free zones
            
            
            
               1. The ESA States and the Community shall take all necessary steps 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 substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.
            
            
            
               2. By means of an exemption to the provisions contained in paragraph 1, when products originating in an ESA State or in the Community are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter’s request, if the treatment or processing undergone complies with the provisions of this Protocol.
            
            
            
               Article 43
            
            
            
               Customs Cooperation Committee
            
            
         
         
            
               1. A Customs Cooperation Committee, hereinafter referred to as ‘the Committee’, shall be set up and charged with carrying out administrative cooperation with a view to the correct and uniform application of this Protocol and with carrying out any other task in the customs field.
            
            
            
               2. The Committee shall examine regularly the effect on the ESA States and in particular on the least developed ESA States of application of the rules of origin and shall recommend to the EPA Committee appropriate measures.
            
            
            
               3. The Committee shall take decisions on cumulation under the conditions laid down in Article 5.
            
            
            
               4. The Committee shall take decisions on derogations from this Protocol, under the conditions laid down in Article 44.
            
            
            
               5. The Committee shall meet regularly and with an agenda agreed in advance by the ESA States and the Community.
            
            
            
               6. The Committee shall be composed on the one hand of experts from the Member States of the Community and of Commission officials responsible for customs questions, and on the other hand of experts representing the ESA States and of officials of regional groupings of the ESA States who are responsible for customs questions. The Committee may call upon appropriate expertise where necessary. The Office of chairperson of the Committee shall be held alternately by each of the Parties.
            
            
            
               Article 44
            
            
            
               Derogations
            
            
            
               1. Derogations from this Protocol may be adopted by the Customs Cooperation Committee, hereafter in this article referred to as ‘the Committee’, where the development of existing industries or the creation of new industries in the ESA States justifies them. The ESA State or States concerned shall, either before or when it submits the matter to the Committee, notify the Community of its request for a derogation together with the reasons for the request in accordance with paragraph 2. The Community shall respond positively to all the ESA States’ requests which are duly justified in conformity with this Article and which cannot cause serious injury to an established Community industry.
            
            
            
               2. In order to facilitate the examination by the Committee of requests for derogation, the ESA State or States making the request shall, by means of the form given in Annex VII to this Protocol, furnish in support of its request the fullest possible information covering in particular the points listed below:
            
            
         
         
            
               — description of the finished product,
            
            
            
               — nature and quantity of materials originating in a third country,
            
            
            
               — nature and quantity of materials originating in the ESA States or the countries or territories, referred to in Articles 3 and 4 or the materials which have been processed there,
            
            
            
               — manufacturing processes,
            
            
            
               — value added,
            
            
            
               — number of employees in the enterprise concerned,
            
            
            
               — anticipated volume of exports to the Community,
            
            
            
               — other possible sources of supply for raw materials,
            
            
            
               — reasons for the duration requested in the light of efforts made to find new sources of supply,
            
            
               — other observations.
            
            
            
               The same rules shall apply to any requests for extension. The Committee may modify the form.
            
         
         
            
            
               3. The examination of requests shall in particular take into account:
            
            
            
               (a) the level of development or the geographical situation of the ESA State or States concerned;
            
            
            
               (b) cases where the application of the existing rules of origin would significantly affect the ability of an existing industry in an ESA State to continue its exports to the Community, with particular reference to cases where this could lead to cessation of its activities;
            
            
            
               (c) specific cases where it can be clearly demonstrated that significant investment in an industry could be deterred by the rules of origin and where a derogation favouring the realisation of the investment program would enable these rules to be satisfied by stages.
            
            
            
               4. In every case an examination shall be made to ascertain whether the rules relating to cumulation of origin do not provide a solution to the problem.
            
            
            
               5. In addition, when a request for derogation concerns a least-developed or an island ESA State, its examination shall be carried out with a favourable bias having particular regard to:
            
            
            
               (a) the economic and social impact of the decision to be taken especially in respect of employment;
            
            
            
               (b) the need to apply the derogation for a period taking into account the particular situation of the ESA State concerned and its difficulties.
            
            
            
               6. In the examination of requests, special account shall be taken, case by case, of the possibility of conferring originating status on products which include in their composition materials originating in neighbouring developing countries, least developed countries or developing countries with which one or more ESA States have special relations, provided that satisfactory administrative cooperation can be established.
            
            
            
               7. Without prejudice to paragraphs 1 to 6, the derogation shall be granted where the value added to the non-originating products used in the ESA State concerned is at least 45 % of the value of the finished product, provided that the derogation is not such as to cause serious injury to an economic sector of the Community or of one or more Member States.
            
         
         
            
            
               8. Without prejudice and in addition to paragraphs 1 to 7, derogations concerning canned tuna and tuna loins shall be granted within an annual quota of 8 000 tonnes for canned tuna and within an annual quota of 2 000 tonnes for tuna loins. Applications for such derogations shall be submitted by the ESA States in accordance with the abovementioned quota to the Committee, which shall grant them automatically and put them into force by means of a decision.
            
            
            
               9. The Committee shall take steps necessary to ensure that a decision is reached as soon as possible and in any case not later than seventy-five working days after the request is received by the EC Co-chairman of the Committee. If the Community does not inform an ESA State of its position on the request within this period, the request shall be deemed to have been accepted.
            
            
            
               10. (a) The derogation shall be valid for a period, generally of five years, to be determined by the Committee.
            
            
            
               (b) The derogation decision may provide for renewals without a new decision of the Committee being necessary, provided that the ESA State or States concerned submit, three months before the end of each period, a proof that they are still unable to meet the conditions of this Protocol which have been derogated from. If any objection is made to the extension, the Committee shall examine it as soon as possible and decide whether to prolong the derogation. The Committee shall proceed as provided for in paragraph 9. All necessary measures shall be taken to avoid interruptions in the application of the derogation.
            
            
            
               (c) In the periods referred to in subparagraphs (a) and (b), the Committee may review the terms for implementing the derogation should a significant change be found to have taken place in the substantive factors governing the decision to grant the derogation. On conclusion of its review the Committee may decide to amend the terms of its decision as regards the scope of derogation or any other condition previously laid down.
            
            
            
               TITLE VI
            
            
            
               CEUTA AND MELILLA
            
            
            
               Article 45
            
            
            
               Special conditions
            
            
            
               1. The term ‘Community’ used in this Protocol does not cover Ceuta and Melilla. The term ‘products originating in the Community’ does not cover products originating in Ceuta and Melilla.
            
         
         
            
            
               2. The provisions of this Protocol shall apply mutatis mutandis in determining whether products may be deemed as originating in an ESA State when imported into Ceuta and Melilla.
            
            
            
               3. Where products wholly obtained in Ceuta, Melilla or in the Community undergo working and processing in an ESA State, they shall be considered as having been wholly obtained in an ESA State.
            
            
            
               4. Working or processing carried out in Ceuta, Melilla or in the Community shall be considered as having been carried out in an ESA State, when materials undergo further working or processing in an ESA State.
            
            
            
               5. For the purpose of implementing paragraphs 3 and 4, the insufficient operations listed in Article 8 of this Protocol shall not be considered as working or processing.
            
            
            
               6. Ceuta and Melilla shall be considered as a single territory.
            
            
            
               TITLE VII
            
            
            
               FINAL PROVISIONS
            
            
            
               Article 46
            
            
            
               Amendments to the Protocol
            
            
            
               The EPA Committee may decide to amend the provisions of this Protocol.
            
         
         
            
            
               Article 47
            
            
            
               Annexes
            
            
            
               The Annexes to this Protocol shall form an integral part thereof.
            
            
            
               Article 48
            
            
            
               Implementation of the Protocol
            
            
            
               The Community and the ESA States shall each take the steps necessary to implement this Protocol.
            
            
            
               ANNEX I to Protocol 1
               Introductory notes to the list in Annex II
            
            
               Note 1:
            
            
               The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 7 of the Protocol.
            
            
               Note 2:
            
            
               1.The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonized System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns a rule is specified in 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 Harmonized 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 7 of the Protocol 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 Community or in the ESA States.
            
            
               Example:
            
            
               An engine of heading No 8407, for which the rule states that the value of the nonoriginating 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 ex 7224.
            
            
               If this forging has been forged in the Community from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading No ex 7224 in the list. The forging can then count as originating in the value calculation for the engine regardless of whether it was produced in the same factory or in another factory in the Community. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.
            
            
               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. Therefore, 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 that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other or both.
            
            
               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 nonoriginating 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 bast fibres,
            
            
               –sisal and other textile fibres of the genus Agave,
            
            
               –coconut, abaca, ramie and other vegetable textile fibres,
            
            
               –synthetic man-made filaments,
            
            
               –artificial man-made filaments,
            
            
               –current conducting filaments
            
         
         
            
               –synthetic man-made staple fibres of polypropylene,
            
            
               –synthetic man-made staple fibres of polyester,
            
            
               –synthetic man-made staple fibres of polyamide,
            
            
               –synthetic man-made staple fibres of polyacrylonitrile,
            
            
               –synthetic man-made staple fibres of polyimide,
            
            
               –synthetic man-made staple fibres of polytetrafluoroethylene,
            
            
               –synthetic man-made staple fibres of 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 (metallized 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, nonoriginating 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 be 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,
                  2
               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 ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the "specific processes" are the following:
            
            
               (a)vacuum distillation;
            
            
               (b)redistillation by a very thorough fractionation process
                  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; neutralization with alkaline agents; decolorization and purification with naturally active earth, activated earth, activated charcoal or bauxite;
            
         
         
            
               (g)polymerization;
            
            
               (h)alkylation;
            
            
               (i)isomerization.
            
            
               2.For the purposes of heading Nos 2710, 2711 and 2712, the "specific processes" are the following:
            
            
               (a)vacuum distillation;
            
            
               (b)redistillation by a very thorough fractionation process;
            
            
               (c)cracking;
            
            
               (d)reforming;
            
            
               (e)extraction by means of selective solvents;
            
            
               (f)the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; decolorization and purification with naturally active earth, activated earth, activated charcoal or bauxite;
            
            
               (g)polymerization;
            
            
               (h)alkylation;
            
            
               (i)isomerization;
            
            
               (j)in respect of heavy oils falling within heading No ex 2710 only, desulphurization 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 ex 2710 only, treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 25O°C with the use of a catalyst, other than to effect desulphurization, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of heading No ex 2710 (e.g. hydrofinishing or decolorization) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
            
            
               (m)in respect of fuel oils falling within heading No ex 2710 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 ex 2710 only, treatment by means of a high-frequency electrical brushdischarge.
            
            
               For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations such as cleaning, decanting, desalting, water separation, filtering, colouring, 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. 
            
            
         
         
            
            
            
            
               ANNEX II to Protocol 1
               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 Agreement. It is therefore necessary to consult the other parts of this Agreement.
            
            
                     
                        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:
                     
                     
                  
                  
                     
                        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
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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
                     
                  
                  
                     
                  
               
                     
                        ex 0306
                     
                     
                  
                  
                     
                        Crustaceans, whether in shell or not, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; 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
                     
                  
                  
                     
                  
               
                     
                        ex 0307
                     
                     
                  
                  
                     
                        Molluscs, whether in shell or not, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, 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 0308
                     
                     
                  
                  
                     
                        Aquatic invertebrates other than crustaceans and molluscs, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption
                     
                  
                  
                     
                        Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the exworks 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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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
                     
                  
                  
                     
                  
               
                     
                        ex 0502
                     
                  
                  
                     
                        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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        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 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
                     
                     
                  
                  
                     
                  
               
                     
                        ex 0910
                     
                  
                  
                     
                        Mixtures of spices
                     
                  
                  
                     
                        Manufacture from materials of any heading
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        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 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
                     
                     
                  
                  
                     
                  
               
                     
                        ex 1106
                     
                  
                  
                     
                        Flour, meal and powder of the dried, shelled leguminous vegetables of heading No 0713
                     
                     
                  
                  
                     
                        Drying and milling of leguminous vegetables of heading No 0708
                     
                  
                  
                     
                  
               
                     
                        exChapter 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
                     
                     
                  
                  
                     
                  
               
                     
                        ex1211
                     
                  
                  
                     
                        Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes,, chilled, or frozen, whether or not cut, crushed or powdered:
                     
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                        ex121190
                     
                     
                     
                     
                  
                  
                     
                     
                        - Other plants and parts of plants, incl. seeds and fruits, (excl. ginseng roots, coca leaf, poppy straw, ephedra and tonquin beans)
                     
                  
                  
                     
                     
                        Manufacture in which the value of the originating nuts and oil seeds of heading Nos 0801, 0802 and 1202 to1207 used exceeds 60 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        1302
                     
                     
                  
                  
                     
                        Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
                     
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Mucilages and thickeners, modified, derived from vegetable products
                     
                     
                  
                  
                     
                        Manufacture from non-modified mucilages and thickeners
                     
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
                     
                        Chapter 14
                     
                  
                  
                     
                        Vegetable plaiting materials; vegetable products not elsewhere specified or included
                     
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 14 used must be wholly obtained
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex Chapter 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
                     
                     
                  
                  
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                  
                  
                     
                        - 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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
         
            
            
                     
                        ex 1505
                     
                  
                  
                     
                        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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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
                     
                     
                     
                        - Solid fractions, except for that of jojoba oil
                     
                     
                     
                     
                        - Other
                     
                     
                  
                  
                     
                     
                     
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                     
                     
                     
                     
                     
                     
                     
                     
                        Manufacture from other materials of heading Nos. 1507 to 1515
                     
                     
                     
                        Manufacture in which all the vegetable materials used must be wholly obtained
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        1516
                     
                     
                     
                  
                  
                     
                        Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, 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
                     
                     
                  
                  
                     
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex Chapter 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
                     
                     
                  
                  
                     
                  
               
                     
                        ex 1701
                     
                  
                  
                     
                        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
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex 1703
                     
                  
                  
                     
                        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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
         
            
            
                     
                        1901
                     
                  
                  
                     
                        Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of 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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        1902
                     
                  
                  
                     
                        Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:
                     
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Containing 20% or less by 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 therefor 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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        1904
                     
                  
                  
                     
                        Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials not classified within heading 
                           No 1806;
                     
                     
                        - in which all the cereals and flour (except durum wheat and its derivates and Zea indurata maize) 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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex 2001
                     
                     
                  
                  
                     
                        Yams, sweet potatoes and similar edible parts of plants containing 5% or more by weight of starch, prepared or preserved by vinegar or acetic acid
                     
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 2004 and
                     
                     
                        ex 2005
                     
                     
                  
                  
                     
                        Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid
                     
                     
                  
                  
                     
                        Manufacture 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 crystallized)
                     
                     
                  
                  
                     
                        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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex 2008
                     
                  
                  
                     
                        - 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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
         
            
            
                     
                        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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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 therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
                     
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Sauces and preparations therefor; 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
                     
                     
                  
                  
                     
                  
               
                     
                        ex 2104
                     
                  
                  
                     
                        Soups and broths and preparations therefor 
                     
                     
                  
                  
                     
                        Manufacture from materials of any heading except prepared or preserved vegetables of heading Nos 2002 to 2005
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        2207
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                        2208
                     
                  
                  
                     
                        Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength.
                     
                     
                     
                     
                     
                     
                     
                     
                        Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages
                     
                  
                  
                     
                        Manufacture:
                           - using 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
                     
                     
                     
                        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
                     
                  
                  
                     
                  
               
                     
                        ex 2301
                     
                     
                     
                  
                  
                     
                        Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex 2303
                     
                  
                  
                     
                        Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40% by weight
                     
                     
                  
                  
                     
                        Manufacture in which all the maize used must be wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex 2306
                     
                  
                  
                     
                        Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3% of olive oil
                     
                     
                  
                  
                     
                        Manufacture in which all the olives used 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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
         
            
            
                     
                        ex 2403 
                     
                  
                  
                     
                        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
                     
                     
                  
                  
                     
                  
               
                     
                        ex 2504
                     
                  
                  
                     
                        Natural crystalline graphite, with enriched carbon content, purified and ground
                     
                  
                  
                     
                        Enriching of the carbon content, purifying and grinding of crude crystalline graphite
                     
                     
                  
                  
                     
                  
               
                     
                        ex 2515
                     
                  
                  
                     
                        Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
                     
                     
                  
                  
                     
                        Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm
                     
                  
                  
                     
                  
               
                     
                        ex 2516
                     
                  
                  
                     
                        Granite, porphyry, basalt, sandstone and other monumental 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
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex 2518
                     
                  
                  
                     
                        Calcined dolomite
                     
                  
                  
                     
                        Calcination of dolomite not calcined
                     
                     
                  
                  
                     
                  
               
                     
                        ex 2519
                     
                  
                  
                     
                        Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product. However, natural magnesium carbonate (magnesite) may be used
                     
                  
                  
                     
                  
               
                     
                        ex 2520
                     
                  
                  
                     
                        Plasters specially prepared for dentistry
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 2524
                     
                  
                  
                     
                        Natural asbestos fibres
                     
                  
                  
                     
                        Manufacture from asbestos concentrate
                     
                     
                  
                  
                     
                  
               
                     
                        ex 2525
                     
                  
                  
                     
                        Mica powder
                     
                  
                  
                     
                        Grinding of mica or mica waste
                     
                  
                  
                     
                  
               
                     
                        ex 2530
                     
                  
                  
                     
                        Earth colours, calcined or powdered
                     
                  
                  
                     
                        Calcination or grinding of earth colours
                     
                  
                  
                     
                  
               
                     
                        Chapter 26
                     
                  
                  
                     
                        Ores, slag and ash
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex Chapter 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
                     
                     
                  
                  
                     
                  
               
                     
                        ex 2707
                     
                  
                  
                     
                        Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65% by volume distils at a temperature of up to 250°C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels
                     
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           4
                        
                     
                  
                  
                     
                        Other operations than those referred to in column (3) 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 2709
                     
                  
                  
                     
                        Crude oils obtained from bituminous minerals
                     
                  
                  
                     
                        Destructive distillation of bituminous materials
                     
                     
                  
                  
                     
                  
               
                     
                        2710
                     
                  
                  
                     
                        Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           5
                        
                     
                  
                  
                     
                        Other operations than those referred to in column (3) 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
                        
                     
                  
                  
                     
                        Other operations than those referred to in column (3) 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
                        
                     
                  
                  
                     
                        Other operations than those referred to in column (3) 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
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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
                        
                     
                  
                  
                     
                        Other operations than those referred to in column (3) 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
                        
                     
                  
                  
                     
                        Other operations than those referred to in column (3) 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
                        
                     
                  
                  
                     
                        Other operations than those referred to in column (3) 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
                     
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex Chapter 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
                     
                  
               
                     
                        ex 2805
                     
                  
                  
                     
                        "Mischmetall"
                     
                  
                  
                     
                        Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50% of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
                     
                        ex 2811
                     
                  
                  
                     
                        Sulphur trioxide
                     
                  
                  
                     
                        Manufacture from sulphur dioxide
                     
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
                     
                     
                  
               
                     
                        ex 2833
                     
                  
                  
                     
                        Aluminium sulphate
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
                     
                        ex 2840
                     
                     
                  
                  
                     
                        Sodium perborate
                     
                  
                  
                     
                        Manufacture from disodium tetraborate pentahydrate
                     
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
                     
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
         
            
            
                     
                        ex 2852
                     
                     
                     
                     
                  
                  
                     
                        - Mercury compounds of Internal ethers, cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives
                     
                     
                     
                     
                        - Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
                     
                     
                     
                         
                     
                     
                        -Cyclic acetals and internal hemiacetals 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 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
                     
                     
                     
                     
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        -Mercury compounds of Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds
                     
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of headings 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
                     
                  
               
                     
                  
                  
                     
                        - Other chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included, containing mercury compounds
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents, containing mercury compounds, whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials, containing mercury compounds 
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 29
                     
                  
                  
                     
                        Organic chemicals; except for:
                     
                  
                  
                     
                        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 2901
                     
                  
                  
                     
                        Acyclic hydrocarbons for use as power or heating fuels
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           11
                        
                     
                  
                  
                     
                        Other operations than those referred to in column (3) 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 2902
                     
                  
                  
                     
                        Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels
                     
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           12
                        
                     
                     
                  
                  
                     
                        Other operations than those referred to in column (3) 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
                     
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex 2905
                     
                  
                  
                     
                        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
                     
                     
                  
               
                     
                        ex 2932
                     
                  
                  
                     
                        - Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
                     
                     
                     
                     
                     
                     
                        - Cyclic acetals and internal hemiacetals 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 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
                     
                     
                     
                     
                     
                        Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex2933
                     
                  
                  
                     
                        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
                     
                  
               
                     
                        ex2934
                     
                  
                  
                     
                        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 2937
                     
                     
                  
                  
                     
                        Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        -Other 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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                        -Other 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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        Ex 293911
                     
                     
                  
                  
                     
                        Concentrates of poppy straw containing not less than 50% by weight of alkaloids 
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        293980
                     
                     
                  
                  
                     
                        Alkaloids of non-vegetal origin 
                     
                     
                     
                        -Heterocyclic compounds with nitrogen heteroatom(s) only
                     
                     
                     
                     
                        -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 and 2933 used may not exceed 20 % of the ex-works price of the product
                     
                     
                     
                        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
                     
                     
                     
                     
                        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
                     
                  
                  
                     
                  
               
                     
                        ex3002
                     
                  
                  
                     
                        Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:
                     
                  
                  
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                  
                  
                     
                        - Other carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds, in the form of peptides and proteins which are directly involved in the regulation of immunological processes
                     
                  
                  
                     
                        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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                        - Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 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
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                  
                  
                     
                        -- 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
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
         
            
            
                     
                  
                  
                     
                        Other heterocyclic compounds with nitrogen hetero-atom(s) only, containing an unfused imidazole ring (whether or not hydrogenated) in the structure, in the form of peptides and proteins which are directly involved in the regulation of immunological processes
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        Other nucleic acids and their salts, whether or not chemically defined, in the form of peptides and proteins which are directly involved in the regulation of immunological processes; other heterocyclic compounds, in the form of peptides and proteins which are directly involved in the regulation of immunological processes
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        - Other hormones, prostaglandins, thromboxanes and leukotrienes, natural or  reproduced by synthesis, in the form of peptides and proteins (other than goods of heading 2937) which are directly involved in the regulation of immunological processes; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones, in the form of peptides and proteins (other than goods of heading 2937) which are directly involved in the regulation of immunological processes
                     
                  
                  
                     
                        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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                        - Other polyethers, in primary forms, in the form of peptides and proteins which are directly involved in the regulation of immunological processes
                     
                  
                  
                     
                        Manufacture in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (e)
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % 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
                     
                     
                     
                     
                     
                     
                     
                        - 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
                     
                     
                     
                        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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex3006 
                     
                     
                  
                  
                     
                        Appliances identifiable for ostomy use made of plastic
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - Sterile absorbable surgical or dental yarn and sterile surgical or dental adhesion barriers, whether  or not absorbable:
                     
                     
                        --Made of plastic:
                     
                     
                        --- 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
                     
                     
                     
                        --- Addition homopolymerization products in which a single monomer contributes more than 99 % by weight to the total polymer content
                     
                     
                     
                     
                     
                        --- Other 
                     
                     
                     
                     
                     
                        --Made of fabrics
                     
                  
                  
                     
                     
                     
                     
                     
                     
                     
                        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 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
                           13
                        
                     
                     
                     
                     
                        Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product
                           14
                        
                     
                     
                     
                     
                        Manufacture from yarn
                           15
                        
                     
                     
                  
                  
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                     
                     
                     
                     
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % 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
                     
                     
                  
               
                     
                        300670
                     
                     
                     
                  
                  
                     
                        Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 
                     
                     
                  
                  
                     
                  
               
                     
                        ex300692
                     
                     
                     
                  
                  
                     
                        Waste pharmaceuticals: 
                     
                     
                        Other chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), 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 
                     
                  
                  
                     
                  
               
                     
                        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
                     
                  
               
                     
                        ex 3105
                     
                  
                  
                     
                        Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; 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
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex 3201
                     
                  
                  
                     
                        Tannins and their salts, ethers, esters and other derivatives
                     
                     
                  
                  
                     
                        Manufacture from tanning extracts of vegetable origin
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
                     
                     
                  
               
                     
                        3205
                     
                  
                  
                     
                        Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes
                           16
                        
                     
                  
                  
                     
                        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
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        3301
                     
                  
                  
                     
                        Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils
                     
                     
                  
                  
                     
                        Manufacture from materials of any heading, including materials of a different "group"
                           17
                        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
                     
                  
               
                     
                        ex 3403
                     
                  
                  
                     
                        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)
                           18
                        
                     
                  
                  
                     
                        Other operations than those referred to in column (3) 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
                     
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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;
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        - fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No 3823;
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
         
            
            
                     
                  
                  
                     
                  
                  
                     
                        - materials of heading No 3404
                     
                     
                        However, these materials may be used provided their value does not exceed 20% of the ex-works price of the product.
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 35
                     
                  
                  
                     
                        Albuminoidal substances; modified starches; glues; 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
                     
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex 3507
                     
                  
                  
                     
                        Prepared enzymes not elsewhere specified or included
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
                     
                        Chapter 36
                     
                  
                  
                     
                        Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
                     
                  
                  
                     
                        Manufacture 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, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs:
                     
                     
                  
                  
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                  
                  
                     
                        - Instant print film for colour photography, in packs
                     
                  
                  
                     
                        Manufacture in which all the materials used are 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, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, 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
                     
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex Chapter 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
                     
                  
               
                     
                        ex 3801
                     
                  
                  
                     
                        - Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Graphite in paste form, being a mixture of more than 30% by weight of graphite with mineral oils
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of heading 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
                     
                  
               
                     
                        ex 3803
                     
                  
                  
                     
                        Refined tall oil
                     
                  
                  
                     
                        Refining of crude tall oil
                     
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
                     
                     
                  
               
                     
                        ex 3805
                     
                  
                  
                     
                        Spirits of sulphate turpentine, purified
                     
                  
                  
                     
                        Purification by distillation or refining of raw spirits of sulphate turpentine
                     
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
                     
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex 3806
                     
                  
                  
                     
                        Ester gums
                     
                  
                  
                     
                        Manufacture from resin acids
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
                     
                     
                  
               
                     
                        ex 3807
                     
                  
                  
                     
                        Wood pitch (wood tar pitch)
                     
                  
                  
                     
                        Distillation of wood tar
                     
                     
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
                     
                     
                  
               
                     
                        3808
                     
                  
                  
                     
                        Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the products
                     
                  
                  
                     
                  
               
                     
                        3809
                     
                  
                  
                     
                        Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the products
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
         
            
            
                     
                        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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        3812
                     
                  
                  
                     
                        Prepared rubber accelerators; compound plasticizers for rubber or plastics, not elsewhere specified or included; anti-oxidizing preparations and other compound stabilizers 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
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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
                     
                     
                  
                  
                     
                  
               
                     
                        ex 3821
                     
                     
                  
                  
                     
                        Prepared culture media for the maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells.
                     
                  
                  
                     
                        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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                  
                  
                     
                        -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
                     
                  
                  
                     
                        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
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                  
                  
                     
                        Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts
                     
                     
                        Ion exchangers
                     
                     
                        Getters for vacuum tubes
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        Alkaline iron oxide for the purification of gas
                     
                     
                        Ammoniacal gas liquors and spent oxide produced in coal gas purification
                     
                     
                        Sulphonaphthenic acids, their water insoluble salts and their esters
                     
                     
                        Fusel oil and Dippel's oil
                     
                     
                        Mixtures of salts having different anions
                     
                     
                        Copying pastes with a basis of gelatin, whether or not on a paper or textile backing
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        -Other
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
         
            
            
                     
                        ex3825
                     
                  
                  
                     
                        Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                         
                     
                  
                  
                     
                         -Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes
                     
                  
                  
                     
                        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 
                     
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        -Clinical waste: surgical gloves, mittens and mitts
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                     
                  
                  
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -Syringes, needles, catheters, cannulae 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
                     
                     
                  
               
                     
                        3826
                     
                     
                  
                  
                     
                        Biodiesel and mixtures thereof, 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
                     
                  
                  
                     
                  
               
                     
                        3901 to 3915
                     
                  
                  
                     
                        Plastics in primary forms, waste, parings and scrap, of plastic; except for heading Nos ex 3907 and 3912 for which the rules are set out below:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        -Addition homopolymerization 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;
                     
                     
                        he 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 the 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
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex 3907
                     
                  
                  
                     
                        - 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
                           21
                        
                     
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - 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 ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below:
                     
                     
                  
                  
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                  
                  
                     
                        - 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
                     
                     
                     
                        - Other:
                     
                     
                  
                  
                     
                        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
                     
                  
               
                     
                  
                  
                     
                        --Addition homopolymerization 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
                           22
                        
                     
                  
                  
                     
                        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
                           23
                        
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex 3916 and ex 3917
                     
                  
                  
                     
                        Profile shapes and tubes
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        - the value of all the materials used does not exceed 50% of the ex-works price of the product;
                     
                     
                        - 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
                     
                  
               
                     
                        ex 3920
                     
                  
                  
                     
                        - Ionomer sheet or film
                     
                  
                  
                     
                        Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralized with metal ions, mainly zinc and sodium
                     
                     
                  
                  
                     
                        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
                     
                     
                  
                  
                     
                  
               
                     
                        ex 3921
                     
                  
                  
                     
                        Foils of plastic, metallized
                     
                  
                  
                     
                        Manufacture from highly transparent polyester foils with a thickness of less than 23 micron
                           24
                        
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
                     
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
         
            
            
                     
                        ex 4001
                     
                  
                  
                     
                        Laminated slabs of crepe rubber for shoes
                     
                  
                  
                     
                        Lamination of sheets of natural rubber
                     
                     
                  
                  
                     
                  
               
                     
                        4005
                     
                  
                  
                     
                        Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50% of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        4012
                     
                  
                  
                     
                        Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, 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
                     
                     
                  
                  
                     
                  
               
                     
                        ex 4017
                     
                  
                  
                     
                        Articles of hard rubber
                     
                  
                  
                     
                        Manufacture from hard rubber
                     
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 41
                     
                  
                  
                     
                        Raw hides and skins (other than furskins) and leather; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex 4102
                     
                  
                  
                     
                        Raw skins of sheep or lambs, without wool on
                     
                     
                  
                  
                     
                        Removal of wool from sheep or lamb skins, with wool on
                     
                  
                  
                     
                  
               
                     
                        4104 to 4106
                     
                     
                  
                  
                     
                        Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared
                     
                  
                  
                     
                        Retanning of pre-tanned leather
                     
                     
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                     
                  
               
                     
                        4107
                     
                     
                  
                  
                     
                        Leather further prepared after tanning or crusting, including parchment dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114:
                     
                  
                  
                     
                        Retanning of pretanned leather
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
               
                     
                        ex4114
                     
                     
                  
                  
                     
                        Patent leather and patent laminated leather; metallized leather
                     
                  
                  
                     
                        Manufacture from leather of heading Nos 4104 to 4107, 4112 or 4113, 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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex 4302
                     
                  
                  
                     
                        Tanned or dressed furskins, assembled:
                     
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Plates, crosses and similar forms
                     
                     
                  
                  
                     
                        Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins
                     
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from non-assembled, tanned or dressed furskins
                     
                     
                  
                  
                     
                  
               
                     
                        4303
                     
                  
                  
                     
                        Articles of apparel, clothing accessories and other articles of furskin
                     
                     
                  
                  
                     
                        Manufacture from non-assembled tanned or dressed furskins of heading 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
                     
                     
                  
                  
                     
                  
               
                     
                        ex 4403
                     
                  
                  
                     
                        Wood roughly squared
                     
                  
                  
                     
                        Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex 4407
                     
                  
                  
                     
                        Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointed
                     
                     
                  
                  
                     
                        Planing, sanding or finger-jointing
                     
                  
                  
                     
                  
               
                     
                        ex 4408
                     
                  
                  
                     
                        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, planing, sanding or finger-jointing
                     
                  
                  
                     
                  
               
                     
                        ex 4409
                     
                  
                  
                     
                        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
                     
                     
                  
                  
                     
                  
               
                     
                        ex 4410 to 
                     
                     
                        ex 4413
                     
                  
                  
                     
                        Beadings and mouldings, including moulded skirting and other moulded boards
                     
                     
                  
                  
                     
                        Beading or moulding
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex 4415
                     
                  
                  
                     
                        Packing cases, boxes, crates, drums and similar packings, of wood
                     
                     
                  
                  
                     
                        Manufacture from boards not cut to size
                     
                  
                  
                     
                  
               
                     
                        ex 4416
                     
                  
                  
                     
                        Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood
                     
                  
                  
                     
                        Manufacture from riven staves, not further worked than sawn on the two principal surfaces
                     
                     
                  
                  
                     
                  
               
                     
                        ex 4418
                     
                  
                  
                     
                        - Builders' joinery and carpentry of wood
                     
                  
                  
                     
                        Manufacture 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
                     
                     
                  
                  
                     
                  
               
                     
                        ex 4421
                     
                  
                  
                     
                        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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        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 46
                     
                  
                  
                     
                        Manufactures of straw, of esparto or of other plaiting materials; basketware 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
                     
                     
                  
                  
                     
                  
               
                     
                        ex 4811
                     
                  
                  
                     
                        Paper and paperboard, ruled, lined or squared only
                     
                  
                  
                     
                        Manufacture from paper-making materials of Chapter 47
                     
                     
                  
                  
                     
                  
               
                     
                        4816
                     
                  
                  
                     
                        Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes
                     
                     
                  
                  
                     
                        Manufacture from paper-making materials of Chapter 47
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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
                     
                     
                  
                  
                     
                  
               
                     
                        ex 4818
                     
                  
                  
                     
                        Toilet paper
                     
                  
                  
                     
                        Manufacture from paper-making materials of Chapter 47
                     
                     
                  
                  
                     
                  
               
                     
                        ex 4819
                     
                  
                  
                     
                        Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres
                     
                  
                  
                     
                        Manufacture 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
                     
                  
                  
                     
                  
               
                     
                        ex 4820
                     
                  
                  
                     
                        Letter pads
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
                     
                        ex 4823
                     
                  
                  
                     
                        Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape
                     
                     
                  
                  
                     
                        Manufacture from paper-making materials of Chapter 47
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex Chapter 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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex Chapter 50
                     
                  
                  
                     
                        Silk; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 5003
                     
                  
                  
                     
                        Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed
                     
                  
                  
                     
                        Carding or combing of silk waste
                     
                  
                  
                     
                  
               
                     
                        5004 to ex 5006
                     
                  
                  
                     
                        Silk yarn and yarn spun from silk waste
                     
                     
                  
                  
                     
                        Manufacture from
                           25
                        :
                     
                     
                        - 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
                           26
                        
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product
                     
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex Chapter 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
                           27
                        :
                     
                     
                        - 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
                           28
                        
                     
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product
                     
                  
               
                     
                        ex Chapter 52
                     
                  
                  
                     
                        Cotton; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
         
            
            
                     
                        5204 to 5207
                     
                  
                  
                     
                        Yarn and thread of cotton
                     
                  
                  
                     
                        Manufacture from
                           29
                        :
                     
                     
                        - 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
                           30
                        
                     
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product
                     
                  
               
                     
                        ex Chapter 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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        5306 to 5308
                     
                  
                  
                     
                        Yarn of other vegetable textile fibres; paper yarn
                     
                     
                  
                  
                     
                        Manufacture from
                           31
                        :
                     
                     
                        - 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
                           32
                        
                     
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        5401 to 5406
                     
                  
                  
                     
                        Yarn, monofilament and thread of man-made filaments
                     
                     
                  
                  
                     
                        Manufacture from
                           33
                        
                     
                     
                        - 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
                           34
                        
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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
                           35
                        :
                     
                     
                        - 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
                           36
                        
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product
                     
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex Chapter 56
                     
                  
                  
                     
                        Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:
                     
                  
                  
                     
                        Manufacture from
                           37
                        :
                     
                     
                        - coir yarn,
                     
                     
                        - natural fibres,
                     
                     
                        -chemical materials or textile pulp, or 
                     
                     
                        - paper making materials
                     
                     
                  
                  
                     
                  
               
                     
                        5602
                     
                  
                  
                     
                        Felt, whether or not impregnated, coated, covered or laminated:
                     
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Needleloom felt
                     
                  
                  
                     
                        Manufacture from
                           38
                        :
                     
                     
                        - natural fibres,
                     
                     
                        - chemical materials or textile pulp
                     
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from
                           39
                        :
                     
                     
                        - natural fibres,
                     
                     
                        - man-made staple fibres or
                     
                     
                        - chemical materials or textile pulp
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
         
            
            
                     
                        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
                           40
                        :
                     
                     
                        - natural fibres not carded or combed or otherwise processed for spinning,
                     
                     
                        - chemical materials or textile pulp, or
                     
                     
                        - paper-making materials
                     
                     
                  
                  
                     
                  
               
                     
                        5605
                     
                  
                  
                     
                        Metallized yarn, whether or not gimped, being 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
                           41
                        
                     
                     
                        - natural fibres,
                     
                     
                        - man-made staple fibres not carded or combed or otherwise processed for spinning,
                     
                     
                        - chemical materials or textile pulp, or
                     
                     
                        - paper-making materials
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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
                           42
                        :
                     
                     
                        - 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
                           43
                        :
                     
                     
                        - natural fibres, or
                     
                     
                        - chemical materials or textile pulp
                     
                     
                     
                        However jute fabric may be used as backing
                     
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                  
                  
                     
                        - Of other felt
                     
                  
                  
                     
                        Manufacture from
                           44
                        :
                     
                     
                        - natural fibres not carded or combed or otherwise processed for spinning, or
                     
                     
                        - chemical materials or textile pulp
                     
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from yarn
                           45
                        :
                     
                     
                        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
                           46
                        
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product
                     
                     
                  
               
                     
                        5805
                     
                  
                  
                     
                        Hand-woven tapestries of 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
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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, rasing, calendering, 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
                     
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        5904
                     
                  
                  
                     
                        Linoleum, whether or note 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
                           47
                        
                     
                  
                  
                     
                  
               
                     
                        5905
                     
                  
                  
                     
                        Textile wall coverings:
                     
                     
                  
                  
                     
                        Manufacture from yarn
                     
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product
                     
                     
                  
               
                     
                        5906
                     
                  
                  
                     
                        Rubberized textile fabrics, other than those of heading No 5902:
                     
                     
                  
                  
                     
                        Manufacture from yarn
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
         
            
            
                     
                        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, rasing, calendering, 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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        5909 to 5911
                     
                  
                  
                     
                        Textile articles of a kind suitable for industrial use:
                     
                     
                     
                        - Polishing discs or rings other than of felt of heading No 5911 
                     
                     
                     
                        - 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
                     
                     
                     
                        - Other
                     
                     
                     
                  
                  
                     
                     
                     
                     
                        Manufacture from yarn or waste fabrics or rags of heading No 6310
                     
                     
                     
                        Manufacture from yarn
                           48
                        :
                     
                     
                     
                     
                     
                     
                     
                        Manufacture from yarn
                           49
                        
                     
                     
                  
                  
                     
                  
               
                     
                        Chapter 60
                     
                  
                  
                     
                        Knitted or crocheted fabrics
                     
                  
                  
                     
                        Manufacture from yarn
                           50
                        
                     
                  
                  
                     
                  
               
                     
                        Chapter 61
                     
                  
                  
                     
                        Articles of apparel and clothing accessories, knitted or crocheted:
                     
                     
                  
                  
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                  
                  
                     
                        - 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
                           51
                         :
                     
                     
                  
                  
                     
                  
               
                     
                        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
                           52
                        
                           53
                        
                     
                  
                  
                     
                        Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product
                           54
                        
                     
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from yarn
                           55
                        
                           56
                        
                     
                  
                  
                     
                        Making up followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted 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
                           57
                        
                     
                     
                  
                  
                     
                        Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product
                           58
                        
                     
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                  
                  
                     
                        - Fire-resistant equipment of fabric covered with foil of aluminized polyester
                     
                  
                  
                     
                        Manufacture from yarn
                           59
                        
                     
                  
                  
                     
                        Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40% of the ex-works price of the product
                           60
                        
                     
                     
                  
               
                     
                  
                  
                     
                        - 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 nonwovens
                     
                  
                  
                     
                        Manufacture from
                           61
                        - natural fibres, or
                     
                     
                        - chemical materials or textile pulp
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
         
            
            
                     
                  
                  
                     
                        - Other:
                     
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        -- Embroidered
                     
                  
                  
                     
                        Manufacture from yarn
                           62
                        
                           63
                        
                     
                     
                  
                  
                     
                        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
                           64
                        
                           65
                        
                     
                     
                  
                  
                     
                  
               
                     
                        6305
                     
                  
                  
                     
                        Sacks and bags, of a kind used for the packing of goods
                     
                  
                  
                     
                        Manufacture from yarn
                           66
                        
                     
                  
                  
                     
                  
               
                     
                        6306
                     
                  
                  
                     
                        Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; 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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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
                           67
                        
                     
                  
                  
                     
                  
               
                     
                        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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex Chapter 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
                     
                     
                  
                  
                     
                  
               
                     
                        ex 6803
                     
                  
                  
                     
                        Articles of slate or of agglomerated slate
                     
                  
                  
                     
                        Manufacture from worked slate
                     
                     
                  
                  
                     
                  
               
                     
                        ex 6812
                     
                  
                  
                     
                        Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate
                     
                     
                  
                  
                     
                        Manufacture from materials of any heading
                     
                  
                  
                     
                  
               
                     
                        ex 6814
                     
                  
                  
                     
                        Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials
                     
                     
                  
                  
                     
                        Manufacture from worked mica (including agglomerated or reconstituted mica)
                     
                  
                  
                     
                  
               
                     
                        Chapter 69
                     
                  
                  
                     
                        Ceramic products
                     
                  
                  
                     
                        Manufacture 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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex 7003
                     
                     
                        ex 7004 and
                     
                     
                        ex 7005 
                     
                     
                  
                  
                     
                        Glass with a non-reflecting layer
                     
                  
                  
                     
                        Manufacture from materials of heading No. 7001
                     
                     
                  
                  
                     
                  
               
                     
                        7006
                     
                  
                  
                     
                        Glass of heading No 7003, 7004 or 7005, bent, edgeworked, 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
                           68
                        
                     
                  
                  
                     
                        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
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
         
            
            
                     
                        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
                     
                     
                     
                  
                  
                     
                        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
                     
                     
                     
                     
                  
                  
                     
                        Cutting of glassware, provided the value of the uncut glassware does not exceed 50% of the ex-works price of the product 
                     
                     
                        or
                     
                     
                        Hand-decoration (with the exception of silk-screen printing) of hand-blown glassware, provided the value of the hand-blown glassware does not exceed 50% of the ex-works price of the product
                     
                     
                  
               
                     
                        ex 7019
                     
                  
                  
                     
                        Articles (other than yarn) of glass fibres
                     
                  
                  
                     
                        Manufacture from:
                     
                     
                        - uncoloured slivers, rovings, yarn or chopped strands, or
                     
                     
                        - glass wool
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex Chapter 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
                     
                  
                  
                     
                  
               
                     
                        ex 7101
                     
                  
                  
                     
                        Natural or cultured pearls, graded and temporarily strung for convenience of transport
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
                     
                        ex 7102,
                     
                     
                        ex 7103 and
                     
                     
                        ex 7104
                     
                  
                  
                     
                        Worked precious or semi-precious stones (natural, synthetic or reconstructed)
                     
                     
                  
                  
                     
                        Manufacture from unworked precious or semi-precious stones
                     
                  
                  
                     
                  
               
                     
                        7106, 7108 and 7110
                     
                  
                  
                     
                        Precious metals:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Unwrought
                     
                  
                  
                     
                        Manufacture from materials not classified within heading No 7106, 7108 or 7110
                     
                     
                     
                  
                  
                     
                        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
                     
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                  
                  
                     
                        - Semi-manufactured or in powder form
                     
                  
                  
                     
                        Manufacture from unwrought precious metals
                     
                     
                  
                  
                     
                  
               
                     
                        ex 7107,
                     
                     
                        ex 7109 and
                     
                     
                        ex 7111
                     
                  
                  
                     
                        Metals clad with precious metals, semi-manufactured
                     
                     
                  
                  
                     
                        Manufacture from metals clad with precious metals, unwrought
                     
                     
                  
                  
                     
                  
               
                     
                        7116
                     
                  
                  
                     
                        Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        7117
                     
                  
                  
                     
                        Imitation jewellery
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                     
                  
                  
                     
                        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 or semi-finished materials of headings No 7206 or 7207
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        7217
                     
                  
                  
                     
                        Wire of iron or non-alloy steel
                     
                     
                  
                  
                     
                        Manufacture from semi-finished materials of heading No 7207
                     
                     
                  
                  
                     
                  
               
                     
                        ex 7218
                     
                  
                  
                     
                        Semi-finished products
                     
                  
                  
                     
                        Manufacture from materials of headings No 7201, 7202, 7203, 7204 or 7205
                     
                  
                  
                     
                  
               
                     
                        7219 to 7222
                     
                  
                  
                     
                        Flat-rolled products, bars and rods, angles, shapes and sections of stainless steel
                     
                     
                  
                  
                     
                        Manufacture from ingots or other primary forms or semi-finished materials of heading No 7218
                     
                  
                  
                     
                  
               
                     
                        7223
                     
                  
                  
                     
                        Wire of stainless steel
                     
                  
                  
                     
                        Manufacture from semi-finished materials of heading No 7218
                     
                     
                  
                  
                     
                  
               
                     
                        ex 7224
                     
                  
                  
                     
                        Semi-finished products
                     
                  
                  
                     
                        Manufacture from materials of headings No 7201, 7202, 7203, 7204 or 7205
                     
                     
                  
                  
                     
                  
               
                     
                        7225 to 7228
                     
                  
                  
                     
                        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 or semi-finished materials of headings No 7206, 7207, 7218 or 7224
                     
                  
                  
                     
                  
               
                     
                        7229
                     
                  
                  
                     
                        Wire of other alloy steel
                     
                  
                  
                     
                        Manufacture from semi-finished materials of heading No 7224
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex Chapter 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
                     
                     
                  
                  
                     
                  
               
                     
                        ex 7301
                     
                  
                  
                     
                        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 rackrails, 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 specialized 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
                     
                  
                  
                     
                  
               
                     
                        ex 7307
                     
                  
                  
                     
                        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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
         
            
            
                     
                        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
                     
                     
                  
                  
                     
                  
               
                     
                        ex 7315
                     
                  
                  
                     
                        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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex Chapter 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
                     
                  
                  
                     
                        Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium
                     
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        7602
                     
                  
                  
                     
                        Aluminium waste and scrap
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                     
                  
                  
                     
                  
               
                     
                        ex 7616
                     
                  
                  
                     
                        Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium
                     
                     
                  
                  
                     
                        Manufacture 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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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 are classified within a heading other than that of the product. However, waste and scrap of heading No 7902 may not be used
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
         
            
            
                     
                        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 are classified within a heading other than that of the product. However, waste and scrap of heading No 8002 may not be used
                     
                     
                  
                  
                     
                  
               
                     
                        8002 and ex8007
                     
                  
                  
                     
                        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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        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 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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        8207
                     
                  
                  
                     
                        Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools
                     
                     
                  
                  
                     
                        Manufacture 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
                     
                     
                  
                  
                     
                  
               
                     
                        ex 8211
                     
                  
                  
                     
                        Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No 8208
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product. However, knife blades and handles of base metal may be used
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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 are 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 are 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
                     
                     
                  
                  
                     
                  
               
                     
                        ex 8302
                     
                     
                  
                  
                     
                        Other mountings, fittings and similar articles suitable for buildings, and automatic door closers
                     
                     
                  
                  
                     
                        Manufacture in which all the materials used are 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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex 8306
                     
                  
                  
                     
                        Statuettes and other ornaments, of base metal
                     
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading No 8306 may be used provided their value does not exceed 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
                     
                     
                  
               
                     
                        ex 8401
                     
                  
                  
                     
                        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
                     
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
         
            
            
                     
                        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 ex 8404
                     
                  
                  
                     
                        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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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
                     
                     
                  
                  
                     
                  
               
                     
                        ex 8413
                     
                  
                  
                     
                        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
                     
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex 8414
                     
                  
                  
                     
                        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
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex 8419
                     
                  
                  
                     
                        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
                     
                  
                  
                     
                        Calendering or other rolling machines, other than for metals or glass, and cylinders therefor
                     
                     
                  
                  
                     
                        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
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:
                     
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Road rollers
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - in which the value of all the materials used does not exceed 40% of the ex-works price of the product;
                     
                     
                        - 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
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
         
            
            
                     
                        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
                     
                  
               
                     
                        ex 8431
                     
                  
                  
                     
                        Parts suitable for use solely or principally with road rollers
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
                     
                        8439
                     
                  
                  
                     
                        Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - in which the value of all the materials used does not exceed 40% of the ex-works price of the product;
                     
                     
                        - 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
                     
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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
                     
                     
                  
               
                     
                        ex8443
                     
                     
                  
                  
                     
                        Printers, for office
                     
                     
                        machines (for example
                     
                     
                        automatic data processing machines, word-processing machines, etc.)
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        8444 to 8447
                     
                  
                  
                     
                        Machines of these headings for use in the textile industry
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
                     
                        ex 8448
                     
                  
                  
                     
                        Auxiliary machinery for use with machines of headings 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:
                     
                     
                  
                  
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                  
                  
                     
                        - 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
                     
                     
                  
                  
                     
                  
               
                     
                        ex8456, 8457 to 8465 and
                     
                     
                        ex8466
                     
                  
                  
                     
                        Machine-tools and machines and their parts and accessories of headings Nos 8456 to 8466, except for:
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
                     
                        ex8456 and ex 8466
                     
                     
                     
                  
                  
                     
                        - water-jet cutting machines; 
                     
                     
                        - parts and accessories of water-jet cutting machines 
                     
                     
                  
                  
                     
                        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
                     
                     
                  
               
                     
                        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
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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 packings, mechanical seals
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 8486
                     
                  
                  
                     
                        - Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electrochemical, electron beam, ionic-beam or plasma arc processes and parts and accessories thereof
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - machine tools (including presses) for working metal by bending, folding, straightening, flattening, and parts and accessories thereof
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass and parts and accessories thereof
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        -Other machine tools (including machine for nailing, stapling, glueing  or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials of a kind used solely or principally for the manufacture of semiconductors and flat screen systems
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        -stereoscopic microscopes and other microscopes, for photomicrography, cinephotomicrography or microprojection of a kind used solely or principally for the manufacture of semiconductors and flat screen system; and parts and accessories 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;
                     
                     
                        -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
                     
                  
               
                     
                  
                  
                     
                        - marking-out instruments which are pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates; parts and accessories thereof
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - moulds for rubber or plastics, injection or compression types
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - 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
                     
                  
               
                     
                        8487
                     
                     
                  
                  
                     
                        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
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex Chapter 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
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
         
            
            
                     
                        ex 8504
                     
                  
                  
                     
                        Power supply units for automatic data-processing machines
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
                     
                        ex 8517 
                     
                     
                     
                  
                  
                     
                        Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wireless network (such as a local or wide area network), other than transmission or reception apparatus of headings 8443,8525,8527 or 8528 ; 
                     
                     
                  
                  
                     
                        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
                     
                  
               
                     
                        ex 8518
                     
                  
                  
                     
                        Microphones and stands therefore loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - in which the value of all the materials used does not exceed 40% of the ex-works price of the product;
                     
                     
                        - 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
                     
                  
                  
                     
                        Sound 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;
                     
                     
                        - 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
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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 or 8521
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        8523
                     
                     
                     
                     
                  
                  
                     
                        Discs, tapes, solid-state non-volatile storage devices, 'smart cards' and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37.
                     
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Unrecorded discs, tapes, solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding 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
                     
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         - Recorded discs, tapes solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding 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;
                     
                     
                        -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
                     
                  
               
                     
                  
                  
                     
                        - Matrices and masters for the production of discs, but excluding 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
                     
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Smart cards
                     
                     
                     
                  
                  
                     
                        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
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        8525
                     
                  
                  
                     
                        Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; digital cameras and 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 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
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        8528
                     
                  
                  
                     
                        Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471
                     
                     
                         
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or 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;
                     
                     
                        -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
                     
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Suitable for use solely or principally with monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471
                     
                     
                  
                  
                     
                        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
                     
                     
                  
               
                     
                  
                  
                     
                        - 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
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
         
            
            
                     
                        8535 
                     
                  
                  
                     
                        Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, for a voltage exceeding 1,000 Volt
                     
                     
                  
                  
                     
                        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
                     
                  
               
                     
                        8536
                     
                     
                     
                  
                  
                     
                        Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1,000 Volt; connectors for optical fibres, optical fibre bundles or cables
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1,000 Volt
                     
                     
                  
                  
                     
                        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
                     
                  
               
                     
                  
                  
                     
                        - Connectors for optical fibres, optical fibre bundles or cables
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        -- of plastics
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        -- of ceramics
                     
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        -- of copper
                     
                     
                  
                  
                     
                        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
                     
                     
                  
                  
                     
                  
               
                     
                        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
                     
                  
               
                     
                        ex 8541
                     
                  
                  
                     
                        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
                     
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        8542
                     
                  
                  
                     
                        Electronic integrated circuits 
                     
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        -
                              Monolithic integrated circuits
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                     
                     
                        -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
                     
                  
               
                     
                  
                  
                     
                        - Multichips which are 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
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - 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 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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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 therefor, of base metal lined with insulating material
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
                     
                        8548
                     
                  
                  
                     
                        Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                  
                  
                     
                        - Electronic microassemblies
                     
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        — the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        — within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                     
                  
                  
                     
                        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 signaling 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
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        8710
                     
                  
                  
                     
                        Tanks and other armoured fighting vehicles, motorized, 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
                     
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
         
            
            
                     
                  
                  
                     
                        - 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
                     
                  
               
                     
                        ex 8712
                     
                  
                  
                     
                        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
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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
                     
                     
                  
               
                     
                        ex 8804
                     
                  
                  
                     
                        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
                     
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        9001
                     
                  
                  
                     
                        Optical fibres and optical fibre bundles; optical fibre cables other than those of heading No 8544; sheets and plates of polarizing 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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex 9005
                     
                  
                  
                     
                        Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor
                     
                  
                  
                     
                        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
                     
                  
               
                     
                        ex 9006
                     
                  
                  
                     
                        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
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
         
            
            
                     
                        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 microprojection
                     
                  
                  
                     
                        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
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex 9014
                     
                  
                  
                     
                        Other navigational instruments and appliances
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
                     
                        9015
                     
                  
                  
                     
                        Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
                     
                        9016
                     
                  
                  
                     
                        Balances of a sensitivity of 5 cg or better, with or without weights
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
                     
                        9017
                     
                  
                  
                     
                        Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        9027
                     
                  
                  
                     
                        Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        9028
                     
                  
                  
                     
                        Gas, liquid or electricity supply or production meters, including calibrating meters therefor:
                     
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Parts and accessories
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
         
            
            
                     
                  
                  
                     
                        - 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 ionizing radiations
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        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 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
                     
                  
               
                     
                        ex 9401 and
                     
                     
                        ex 9403
                     
                  
                  
                     
                        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:
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product 
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        - 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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
         
            
            
                     
                        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
                     
                     
                  
                  
                     
                  
               
                     
                        ex9503
                     
                  
                  
                     
                        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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex 9506
                     
                  
                  
                     
                        Golf clubs and parts thereof
                     
                  
                  
                     
                        Manufacture in which all the materials used are 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 are classified within a heading other than that of the product
                     
                     
                  
                  
                     
                  
               
                     
                        ex 9601 and
                     
                     
                        ex 9602
                     
                  
                  
                     
                        Articles of animal, vegetable or mineral carving materials
                     
                  
                  
                     
                        Manufacture from "worked" carving materials of the same heading
                     
                     
                  
                  
                     
                  
               
                     
                        ex 9603
                     
                  
                  
                     
                        Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorized, paint pads and rollers, squeegees and mops
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the 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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        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
                     
                     
                  
                  
                     
                  
               
               
            
                     
                        HS heading No.
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        or
                     
                  
                  
                     
                        (4)
                     
                  
               
            
                     
                        ex 9613
                     
                  
                  
                     
                        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
                     
                     
                  
                  
                     
                  
               
                     
                        ex 9614
                     
                     
                     
                  
                  
                     
                        Smoking pipes and pipe bowls
                     
                  
                  
                     
                        Manufacture from roughly shaped blocks
                     
                     
                  
                  
                     
                  
               
                     
                        9619
                     
                     
                  
                  
                     
                        Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material.
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                     
                  
                  
                     
                  
               
                     
                        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
                     
                     
                  
                  
                     
                  
               
            
            
               ANNEX II(a) TO PROTOCOL 1 
               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 7(2)
            
            
               The products mentioned in the list may not all be covered by the Agreement. It is therefore necessary to consult the other parts of the Agreement
            
            
               Common provisions
            
            
               1.For the products described in the table below, the following rules may also apply instead of the rules set out in Annex II.
            
         
         
            
               2.A proof of origin issued or made out pursuant to this Annex shall contain the following statement in English:
            
            
               "Derogation – Annex II(a) of Protocol … - 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 18 of the Protocol, or shall be added to the invoice declaration referred to in Article 23 of the Protocol.
            
            
               3.The ESA States and the Member States of the Community shall take the measures necessary on their part to implement this Annex.
            
            
                     
                        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
                     
                  
               
                     
                        ex 1302
                     
                  
                  
                     
                        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
                     
                  
               
                     
                        ex 1506
                     
                  
                  
                     
                        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
                     
                  
               
            
                     
                        HS heading
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing, carried out on non-originating materials, which confers originating status
                     
                  
               
                     
                        ex 1507 to
                     
                     
                        ex 1515
                     
                  
                  
                     
                        Vegetable oils and their fractions:
                     
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption
                     
                     
                  
                  
                     
                        Manufacture from materials of any 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
                     
                  
               
                     
                        ex 1516
                     
                  
                  
                     
                        Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared:
                     
                     
                        - 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
                     
                  
               
                     
                        ex 1901
                     
                  
                  
                     
                        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
                     
                  
               
                     
                        HS heading
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing, carried out on non-originating materials, which confers originating status
                     
                  
               
                     
                        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
                     
                  
               
            
                     
                        HS heading
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing, carried out on non-originating materials, which confers originating status
                     
                  
               
                     
                        ex Chapter 20
                     
                  
                  
                     
                        Preparations of vegetables, fruit, nuts or other parts of plants:
                     
                     
                        - from materials other than those of subheading 0711.51
                     
                     
                        - 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% on weight
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 60% of the ex-works price of the product
                     
                  
               
            
            
            
            
            
            
            
            
               ANNEX III to Protocol 1
            
            
            
               Form for movement certificate
            
         
         
            
            
               1. Movement certificates EUR.1 shall be made out on the form of which a specimen appears in this Annex. This form shall be printed in one or more of the languages in which the Agreement is drawn up. Certificates shall be made out in one of these languages and in accordance with the provisions of the domestic law of the exporting State if they are handwritten, they shall be completed in ink and in capital letters.
            
            
            
               2. Each certificate shall measure 210 × 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 25g/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.
            
            
            
            
            
            
            
            
            
            
            
            
            
            
               MOVEMENT CERTIFICATE
            
            
                     
                        1.
                              Exporter (name, full address, country)
                     
                  
                  
                     
                        EUR.1
                              No A
                              000.000
                     
                  
               
                     
                  
                  
                     
                        See notes overleaf before completing this form
                     
                  
               
                     
                  
                  
                     
                        2.
                              Certificate used in preferential trade between
                     
                     
                     
                  
               
                     
                        3.
                              Consignee (name, full address, country) (Optional)
                     
                  
                  
                     
                           and
                     
                     
                     
                     
                           (insert appropriate countries, groups of countries or territories)
                     
                  
               
                     
                  
                  
                     
                        4.
                              Country, group of countries or territory in which the products are considered as originating
                     
                     
                     
                  
                  
                     
                        5.
                              Country, group of countries or territory of destination
                     
                     
                     
                     
                  
               
                     
                        6.
                              Transport details (Optional)
                     
                     
                     
                     
                  
                  
                     
                        7.
                              Remarks
                     
                     
                     
                     
                  
               
                     
                        8.
                              Item number; Marks and numbers; Number and kind of package(1); Description of goods
                     
                     
                     
                     
                  
                  
                     
                        9.
                              Gross mass (kg) or other measure (litres, m3, etc.)
                     
                     
                     
                  
                  
                     
                        10.Invoices
                     
                     
                           (Optional)
                     
                     
                     
                  
               
                     
                        11.
                              CUSTOMS ENDORSEMENT
                     
                     
                        Declaration certified
                     
                     
                        Export document(2)
                     
                     
                        Form
                              No
                              
                     
                     
                        Customs office
                              
                     
                     
                        Issuing country or territory
                     
                     
                           .
                              
                     
                     
                           Date
                              
                     
                     
                           .
                              
                     
                     
                           (Signature)
                     
                  
                  
                     
                     
                     
                     
                     
                     
                     
                     
                           Stamp
                     
                     
                     
                     
                     
                  
                  
                     
                        12.
                              DECLARATION BY THE EXPORTER
                     
                     
                           I, the undersigned, declare that the goods described above meet the conditions required for the issue of this certificate.
                     
                     
                     
                     
                     
                           Place and date
                              
                     
                     
                     
                           .
                              
                     
                     
                           (Signature)
                     
                  
               
         
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
                     
                        13.
                              Request for verification, to:
                     
                  
                  
                     
                        14.
                              Result of verification
                     
                  
               
                     
                     
                     
                     
                     
                     
                     
                     
                  
                  
                     
                        Verification carried out shows that this certificate (*)
                     
                     
                     
                        
                     
                     
                           was issued by the customs office indicated and that the information contained therein is accurate.
                     
                     
                     
                        
                     
                     
                           does not meet the requirements as to authenticity and accuracy (see remarks appended).
                     
                     
                  
               
                     
                        Verification of the authenticity and accuracy of this certificate is requested
                     
                     
                     
                     
                           
                     
                     
                           (Place and date)
                     
                     
                     
                           Stamp
                     
                     
                     
                     
                     
                     
                        ……………………………………..
                     
                     
                           (Signature)
                     
                     
                     
                  
                  
                     
                     
                     
                     
                           
                     
                     
                           (Place and date)
                     
                     
                     
                        ………………………………………………………Stamp
                     
                     
                     
                     
                     
                     
                     
                        ……………………………………………….
                     
                     
                           (Signature)
                     
                     
                        ________________________
                     
                     
                        (*) Insert X in the appropriate box.
                     
                  
               
               (1)If goods are not packed, indicate number of articles or state "In bulk" as appropriate
            
            
               (2)Complete only where the regulations of the exporting country or territory required
            
            
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
               
               NOTES
            
            
               1.Certificates must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certificate and endorsed by the customs authorities of the issuing country or territory.
            
         
         
            
               2.No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as to make any later additions impossible.
            
            
               3.Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified.
            
            
               APPLICATION FOR A MOVEMENT CERTIFICATE
            
            
                     
                        1.
                              Exporter (name, full address, country)
                     
                  
                  
                     
                        EUR.1 No A 000.000
                     
                  
               
                     
                  
                  
                     
                        See notes overleaf before completing this form
                     
                  
               
                     
                  
                  
                     
                        2.
                              Application for a certificate to be used in preferential trade between
                     
                     
                  
               
                     
                        3.
                              Consignee (name, full address, country) (Optional)
                     
                  
                  
                     
                           and
                     
                     
                     
                           (insert appropriate countries or groups of countries or territories)
                     
                  
               
                     
                  
                  
                     
                        4.
                              Country, group of countries or territory in which the products are considered as originating
                     
                     
                     
                  
                  
                     
                        5.
                              Country, group of countries or territory of destination
                     
                     
                     
                     
                  
               
                     
                        6.
                              Transport details (Optional)
                     
                     
                     
                     
                     
                     
                     
                     
                  
                  
                     
                        7.
                              Remarks
                     
                     
                     
                     
                     
                     
                     
                     
                  
               
            
            
            
                     
                        8.
                              Item number; Marks and numbers; Number and kind of packages (1); Description of goods
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                  
                  
                     
                        9.
                              Gross mass (kg) or other measure (litres, m3, etc.)
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                  
                  
                     
                        10.
                              Invoices
                     
                     
                           (Optional)
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                  
               
               (1)
                     If goods are not packed, indicate number of articles or state "In bulk" as appropriate
            
            
               DECLARATION BY THE EXPORTER
            
            
               I, the undersigned, exporter of the goods described overleaf,
            
            
               DECLARE
                     that the goods meet the conditions required for the issue of the attached certificate;
            
            
               SPECIFY
                     as follows the circumstances which have enabled these goods to meet the above conditions:
            
            
               …………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
            
            
               SUBMIT
                     the following supporting documents (1)
            
            
               …………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
            
            
               UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence which these authorities may require for the purpose of issuing the attached certificate, and undertake, if required, to agree to any inspection of my accounts and to any check on the processes of manufacture of the above goods, carried out by the said authorities;
            
            
               REQUEST
                     the issue of the attached certificate for these goods.
            
            
               …………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
            
            
                     
                  
                  
                     
                        ………………………………………………….
                     
                  
               
                     
                  
                  
                     
                        (Place and date)
                     
                  
               
                     
                  
                  
                     
                        ………………………………………………………….
                     
                  
               
                     
                  
                  
                     
                        (Signature)
                     
                  
               
         
            
               (1)
                     For example, import documents, movement certificates, manufacturer's declarations, etc. referring to the products used in manufacture or to the goods re-exported in the same state.
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
               ANNEX IV To Protocol 1
               Invoice declaration
            
         
         
            
               The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
            
            
            
               Bulgarian version
            
            
               Износителят на продуктите, обхванати от този документ (митническо разрешение № …(1)) декларира, че освен кьдето е отбелязано друго, тези продукти са с … преференциален произход (2)
            
            
               Spanish version 
            
            
               El exportador de los productos incluidos en el presente documento (autorización aduanera n° .. …(1)) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial …(2).
            
            
            
               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.'
            
            
               Czech version
            
            
               Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …(1)) prohlašuje, že kromě zřetelně označených, mají tyto výrobky preferenční původ v …(2).
            
            
               Danish version 
            
            
               Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. ...(1)), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i ...(2).
            
            
               German version 
            
            
               Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ...(1)) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anderes angegeben, präferenzbegünstigte ...(2) Ursprungswaren sind.
            
            
               Estonian version
            
            
               Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. ...(1)) deklareerib, et need tooted on ...(2) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti.
            
            
               Greek version 
            
            
               Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ΄αριθ. ...(1)) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής ...(2).
            
            
               English version
            
         
         
            
               The exporter of the products covered by this document (customs authorization No ...(1)) declares that, except where otherwise clearly indicated, these products are of ...(2) preferential origin.
            
            
               French version
            
            
               L'exportateur des produits couverts par le présent document (autorisation douanière n° ...(1)) déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ... (2).
            
            
               Italian version
            
            
               L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n…(1)) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale ....(2).
            
            
               Latvian version
            
            
               Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. …(1)), deklarē, ka, iznemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no …(2).
            
            
               Lithuanian version
            
            
               Šiame dokumente išvardintų prekių eksportuotojas (muitinès liudijimo Nr …(1)) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra…(2) preferencinès kilmés prekés.
            
            
               Hungarian version
            
            
               A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: …(1)) kijelentem, hogy eltérő jelzés hianyában az áruk kedvezményes …(2) származásúak.
            
            
               Maltese version
            
            
               L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni tad-dwana nru. …(1)) jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn il-prodotti huma ta’ oriġini preferenzjali …(2).
            
            
               Dutch version
            
            
               De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ...(1)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële ... oorsprong zijn (2).
            
            
               Polish version
            
            
               Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr …(1)) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają …(2) preferencyjne pochodzenie.
            
            
               Portuguese version
            
            
               O exportador dos produtos cobertos pelo presente documento (autorização aduaneira n°. ...(1)), declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial ...(2).
            
            
               Romanian version
            
         
         
            
               Exportatorul produselor ce fac obiectul acestui document (autorizaţia vamală nr. …(1)) declară că, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferenţială…(2).
            
            
               Slovenian version
            
            
               Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št …(1)) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno …(2) poreklo.
            
            
               Slovak version
            
            
               Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia …(1)) vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v …(2).
            
            
               Finnish version
            
            
               Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ...(1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ... alkuperätuotteita (2).
            
            
               Swedish version
            
            
               Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ...(1)) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ... ursprung (2).
            
            
                     
                  
                  
                     
                        …………………………………………………(3)
                     
                  
               
                     
                  
                  
                     
                        (Place and date) 
                     
                  
               
                     
                  
                  
                     
                        …………………………………………………(4))
                     
                  
               
                     
                  
                  
                     
                        (Signature of the exporter; in addition the name of the person signing the declaration has to be indicated in clear script
                     
                  
               
               NOTES
            
            
               (1)When the invoice declaration is made out by an approved exporter within the meaning of Article 24 of the Protocol, the authorization number of the approved exporter must be entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank.
            
            
               (2)Origin of products to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 45 of the Protocol, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol "CM".
            
            
               (3)These indications may be omitted if the information is contained on the document itself.
            
            
               (4)See Article 23(5) of the Protocol. In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.
            
            
            
            
            
            
         
         
            
            
            
            
            
            
                  
            
            
               ANNEX V A to Protocol 1
               Supplier declaration for products having preferential origin status
            
            
               I, the undersigned, declare that the goods listed on this invoice ....................................................(1)
            
            
               were produced in ................................(2) and satisfy the rules of origin governing preferential trade between the ESA States and the European Community.
            
            
               I undertake to make available to the customs authorities, if required, evidence in support of this declaration.
            
            
               .............................…...............................(3)...................................................................................(4)
            
            
               .............................................(5)
            
            
               Note
            
            
               The above mentioned text, suitably completed in conformity with the footnotes below, constitutes a supplier's declaration. The footnotes do not have to be reproduced.
            
            
               (1)
                     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 29(3)), the name of the document concerned shall be mentioned instead of the word "invoice".
            
            
               (2)
                     The Community, Member State, ESA State, OCT or other ACP State. Where an ESA State, OCT or an other ACP State is given, a reference must also be made to the Community customs office holding any EUR.1(s) concerned, giving the No of the certificate(s) concerned and, if possible, the relevant customs entry No involved.
            
            
               (3)
                     Place and date.
            
            
               (4)
                     Name and function in company.
            
            
               (5)
                     Signature.
            
         
         
            
               ANNEX V B TO PROTOCOL 1
                  Supplier declaration for products not having preferential origin status
            
            
               I, the undersigned, declare that the goods listed on this invoice ....................(1) were produced in ......................(2) and incorporate the following components or materials which do not have an ESA State, other ACP State, OCT or Community origin for preferential trade:
            
            
               .............................................(3)...............................................(4)...............................................(5)
            
            
               ......................................................................................................................
            
            
               ........................................................................….........................................
            
            
               ...........................................................................................................................................................(6)
            
            
               I undertake to make available to the customs authorities, if required, evidence in support of this declaration.
            
            
               .................................................................(7)...............................................................(8)
            
            
               .................................................................(9)
            
            
               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.
            
            
               (1)
                     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 29(3)), the name of the document concerned shall be mentioned instead of the word "invoice"
            
            
               (2)
                     The Community, Member State, ESA State, OCT or another ACP State.
            
            
               (3)
                     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.
            
            
               (4)
                     Customs values to be given only if required.
            
            
               (5)
                     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".
            
            
               (6)
                     "and have undergone the following processing in [the Community] [Member State] [ESA State] [OCT] [other ACP State] ................................., to be added with a description of the processing carried out if this information is required.
            
            
               (7)
                     Place and date.
            
            
               (8)
                     Name and function in company.
            
         
         
            
               (9)
                     Signature.
            
            
               ANNEX VI to Protocol 1
               Information Certificate
            
            
               1.The form of information certificate given in this Annex shall be used and be printed in one or more of the official languages in which the Agreement 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 x 297mm, a tolerance of up to plus 8mm or minus 5mm in the length may be allowed. The paper must be white, sized for writing, not containing mechanical pulp and weighing not less than 25g/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.
            
            
            
            
            
            
            
            
            
            
            
            
            
            
                     
                        1. 
                     
                  
                  
                     
                        Supplier(1)
                     
                  
                  
                     
                  
                  
                     
                        INFORMATION CERTIFICATE
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                        to facilitate the issue of a 
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                        MOVEMENT CERTIFICATE
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                        for preferential trade between the
                     
                  
               
                     
                        2. 
                     
                  
                  
                     
                        Consignee (1)
                     
                  
                  
                     
                  
                  
                     
                        EUROPEAN COMMUNITY
                     
                     
                        and
                     
                     
                        THE ESA STATES
                     
                  
                  
                     
                  
               
                     
                        3. 
                     
                  
                  
                     
                        Processor (1)
                     
                  
                  
                     
                  
                  
                     
                        4. State in which the working or processing has been carried out
                     
                     
                     
                  
               
                     
                        6. 
                     
                  
                  
                     
                        Customs office of importation (1)
                     
                     
                     
                  
                  
                     
                        5. For official use
                     
                  
               
                     
                        7. 
                     
                  
                  
                     
                        Import document (2)
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        Form :..........................................
                     
                  
                  
                     
                        No :.................... ..............................
                     
                  
                  
                     
                  
               
                     
                        Series : ………………………….…………………………………………
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        Date
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        GOODS SENT TO THE STATES OF DESTINATION
                     
                  
               
                     
                        8.
                     
                  
                  
                     
                        Marks, numbers, quantity
                     
                  
                  
                     
                        9. Harmonized Commodity Description and Coding System
                     
                  
                  
                     
                        10. Quantity (1)
                     
                  
               
                     
                  
                  
                     
                        and kind of package
                     
                  
                  
                     
                        heading/subheading number (HS code)
                     
                  
                  
                     
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                        11. Value (4) 
                     
                     
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        IMPORTED GOODS USED
                     
                  
               
                     
                        12.
                     
                  
                  
                     
                        Harmonized Commodity Description and Coding System
                     
                  
                  
                     
                        13. Country of
                     
                  
                  
                     
                        14. Quantity (3)
                     
                  
                  
                     
                        15. Value (2)(5)
                     
                  
               
                     
                  
                  
                     
                        heading/subheading number (HS code)
                     
                     
                     
                     
                     
                     
                  
                  
                     
                        origin
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                        16. 
                     
                  
                  
                     
                        Nature of the working or processing carried out
                     
                     
                  
               
                     
                        17. 
                     
                  
                  
                     
                        Remarks
                     
                     
                  
                  
                     
                  
               
                     
                        18. CUSTOMS ENDORSEMENT
                     
                  
                  
                     
                        19. DECLARATION BY THE SUPPLIER
                     
                  
               
                     
                  
                  
                     
                        Declaration certified:
                     
                  
                  
                     
                  
                  
                     
                        1, the undersigned, declare that the information
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                        on this certificate is accurate.
                     
                  
               
                     
                  
                  
                     
                        Document : ……………………...
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        Form : ...................................No :……...
                     
                  
                  
                     
                  
                  
                     
                        --------------------------------
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        Customs office :………………..
                     
                  
                  
                     
                        ......................................
                     
                  
                  
                     
                        Place :……………………Date:…………………………… 
                     
                  
               
                     
                  
                  
                     
                        Date: 
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                     
                     
                     
                     
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        ---------------------------------------.
                     
                     
                        (Signature)
                     
                  
                  
                     
                        .
                     
                  
                  
                     
                        ................ ..................... ........................................... ....................
                     
                     
                        (Signature)
                     
                  
               
               (1)(2)(3)(4)(5) See footnotes on verso
            
            
                     
                        REQUEST FOR VERIFICATION
                     
                  
                  
                     
                        RESULT OF VERIFICATION
                     
                  
               
                     
                        The undersigned customs official requests verification of the authenticity
                     
                     
                        and accuracy of this information certificate.
                     
                  
                  
                     
                        Verification carried out by the undersigned customs official shows that this
                     
                     
                        information certificate:
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        a) was issued by the customs office indicated and that the information contained therein is accurate (*)
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        b) does not meet the requirements as to authenticity and accuracy (see notes appended) (*)
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                        ------------------------------------------------------------------------------------------
                     
                  
                  
                     
                        ------------------------------------------------------------------------------------------------
                     
                  
               
                     
                        (Place and date)
                     
                  
                  
                     
                        (Place and date)
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                     
                  
                  
                     
                     
                     
                     
                     
                     
                  
               
                     
                        ……………………………………………………………………………
                     
                  
                  
                     
                        …………………………………………………………………………………
                     
                  
               
                     
                        (Official's signature)
                     
                  
                  
                     
                        (Official's signature)
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        (*) Delete where not applicable
                     
                  
               
         
            
               CROSS REFERENCES
            
            
               (1)
                     Name of individual or business and full address.
            
            
               (2)
                     Optional information.
            
            
               (3)
                     Kg, hl, m³ or other measure.
            
            
               (4)
                     Packaging shall be considered as forming a whole with the goods contained therein. However, this provision shall not apply to packaging which is not of the normal type for the article packed, and which has a lasting utility value of its own, apart from its function as packaging.
            
            
               (5)
                     The value must be indicated in accordance with the provisions on rules of origin.
            
            
            
            
            
            
            
            
            
            
            
            
            
            
                     
                        ANNEX VII to Protocol 1
                        Form for application for a derogation
                     
                  
               
                     
                        1. Commercial description of the finished product
                     
                     
                        1.1Customs classification (H.S. code)
                     
                  
                  
                     
                        2. Anticipated annual quantity of exports to the Community (weight, No of pieces, meters or 
                     
                     
                        other unit)
                     
                  
               
                     
                        3. Commercial description of third country materials
                           Customs classification (H. S. code)
                     
                  
                  
                     
                        4. Anticipated annual quantity of third country materials to be used
                     
                  
               
                     
                        5. Value of third country materials
                     
                  
                  
                     
                        6. Value of finished products
                     
                  
               
                     
                        7. Origin of third country materials
                     
                  
                  
                     
                        8. Reasons why the rule of origin for the finished product 
                           cannot be fulfilled
                     
                  
               
                     
                        9. Commercial description of materials originating
                           in States or territories referred to in Articles 3 and 4
                     
                  
                  
                     
                        10. Anticipated annual quantity of materials originating in 
                           States or territories referred to in Articles 3 and 4 to be used
                     
                  
               
                     
                        11. Value of materials of States or territories 
                           referred to in Articles 3 and 4
                     
                  
                  
                     
                        12. Working or processing carried out in States or territories referred to in Articles 3 and 4 on third country materials 
                           without obtaining origin
                     
                  
               
                     
                        13. Duration requested for derogation
                     
                     
                        from............................... to......................................
                     
                  
                  
                     
                  
               
                     
                        14. Detailed description of working and processing in the ESA State(s):
                     
                  
                  
                     
                        15. Capital structure of the firm(s) concerned
                     
                  
               
                     
                  
                  
                     
                        16. Amount of investments made/foreseen
                     
                  
               
                     
                  
                  
                     
                        17. Staff employed/expected
                     
                  
               
                     
                        18.Value added by the working or 
                           processing in the ESA State(s):
                     
                     
                        18.1 Labour:
                     
                     
                        18.2 Overheads:
                     
                     
                        18.3Others:
                     
                     
                     
                  
                  
                     
                        20. Possible developments to overcome the need 
                     
                     
                        for a derogation
                     
                  
               
                     
                        19 Other possible sources of supply for materials
                     
                  
                  
                     
                        21.Observations
                     
                  
               
         
         
            
            
               NOTES
            
            
               1.If the boxes in the form are not sufficient to contain all relevant information, additional pages may be attached to the form. In this case, the mention "see annex" shall be entered in the box concerned.
            
            
               2.If possible, samples or other illustrative material (pictures, designs, catalogues, etc) of the final product and of the materials should accompany the form.
            
            
               3.A form shall be completed for each product covered by the request.
            
            
               Boxes 3, 4, 5, 7 :"third country" means any country which is not referred to in Articles 3 and 4.
            
            
               Box 12:If third country materials have been worked or processed in the States or territories referred to in Articles 3 and 4 without obtaining origin, before being further processed in the ESA State requesting the derogation, indicate the working or processing carried out in the States or territories referred to in Articles 3 and 4.
            
            
               Box 13:The dates to be indicated are the initial and final one for the period in which EUR 1 certificates may be issued under the derogation.
            
            
               Box 18:Indicate either the percentage of added value in respect of the ex-works price of the product or the monetary amount of added-value for unit of product.
            
            
               Box 19:If alternative sources of material exist, indicate here what they are and, if possible, the reasons of cost or other reasons why they are not used.
            
            
               Box 20:Indicate possible further investments or suppliers' differentiation which make the derogation necessary for only a limited period of time.
            
            
               ANNEX VIII to Protocol 1
               Neighbouring developing countries
            
            
               For the application of Article 5 of Protocol 1, the following definition shall apply:
            
            
               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;
            
            
               Asia: Maldives
            
            
            
            
            
         
         
            
            
            
            
            
            
            
            
            
            
            
            
            
               ANNEX IX to Protocol 1
               Overseas countries and territories
            
            
               Within the meaning of this Protocol "overseas countries and territories" shall mean the countries and territories referred to in Annex II of the Treaty on the Functioning of the European Union listed below:
            
            
               (This list does not prejudge the status of these countries and territories, or future changes in their status.)
            
            
               1.Overseas countries and territories that have special relations with the Kingdom of Denmark:
            
            
               –Greenland.
            
            
               2.Overseas countries and territories that have special relations with the French Republic:
            
            
               –New Caledonia and Dependencies,
            
            
               –French Polynesia,
            
         
         
            
               –French Southern and Antarctic Territories,
            
            
               –Wallis and Futuna Islands.
            
            
               –Saint Barthelemy,
            
            
               –Saint Pierre and Miquelon.
            
            
               4.Overseas countries and territories that have special relations with the Kingdom of the Netherlands:
            
            
               –Aruba,
            
            
               –Bonaire,
            
            
               –Curaçao,
            
            
               –Saba,
            
            
               –Sint Eustatius,
            
            
               –Sint Maarten.
            
            
               5.
                     Overseas countries and territories that have special relations with the United Kingdom of Great Britain and Northern Ireland:
            
            
               –Anguilla,
            
            
               –Bermuda,
            
            
               –Cayman Islands,
            
            
               –Falkland Islands,
            
            
               –South Georgia and South Sandwich Islands,
            
            
               –Montserrat,
            
            
               –Pitcairn,
            
            
               –Saint Helena and its Dependencies
            
         
         
            
               –British Antarctic Territory,
            
            
               –British Indian Ocean Territory,
            
            
               –Turks and Caicos Islands,
            
            
               –British Virgin Islands.
            
            
            
            
            
            
            
            
            
            
            
            
               ANNEX X to Protocol 1
               Products for which the cumulation provisions referred to in Articles 3 and 4 apply after 1 October 2015 and to which the provisions of Article 5 shall not be applicable
            
            
                     
                        HS/CN-code
                     
                  
                  
                     
                        Description
                     
                  
               
                     
                        1701
                     
                  
                  
                     
                        Cane or beet sugar and chemically pure sucrose, in solid form
                     
                  
               
                     
                        1702
                     
                  
                  
                     
                        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 (excl. cane or beet sugar and chemically pure sucrose)
                     
                  
               
                     
                        ex 1704 90
                     
                     
                        corresponding to
                     
                     
                        1704 90 99
                     
                  
                  
                     
                        Sugar confectionery, not containing cocoa (excl. chewing gum; liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances; white chocolate; pastes, including marzipan, in immediate packings of a net content of 1 kg or more; throat pastilles and cough drops; sugar-coated (panned) goods; gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery; boiled sweets; toffees, caramels and similar sweet; compressed tablets)
                     
                  
               
                     
                        ex 1806 10
                     
                     
                        corresponding to
                     
                     
                        1806 10 30
                     
                  
                  
                     
                        Cocoa powder, containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
                     
                  
               
                     
                        ex 1806 10
                     
                     
                        corresponding to
                     
                     
                        1806 10 90
                     
                     
                  
                  
                     
                        Cocoa powder, containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
                     
                  
               
                     
                        ex 1806 20
                     
                     
                        corresponding to
                     
                     
                        1806 20 95
                     
                  
                  
                     
                        Food preparations containing cocoa 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 (excl. cocoa powder, preparations containing 18 % or more by weight of cocoa butter or containing a combined weight of 25 % or more of cocoa butter and milkfat; chocolate milk crumb; chocolate flavour coating; chocolate and chocolate products; sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa; spreads containing cocoa; preparations containing cocoa for making beverages)
                     
                  
               
               
            
                     
                     
                        HS/CN-code
                     
                     
                  
                  
                     
                     
                        Description
                     
                  
               
            
                     
                        ex 1901 90
                     
                     
                        corresponding to
                     
                     
                        1901 90 99
                     
                  
                  
                     
                        Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included (excl. food preparations containing no or less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch; food preparations in powder form of goods of headings 0401 to 0404; preparations for infant use, put up for retail sale; mixes and doughs for the preparation of bakers' wares of heading 1905)
                     
                  
               
                     
                        ex 2101 12
                     
                     
                        corresponding to
                     
                     
                        2101 12 98
                     
                  
                  
                     
                        Preparations with a basis of coffee (excl. extracts, essences and concentrates of coffee and preparations with a basis of these extracts, essences or concentrates)
                     
                  
               
                     
                        ex 2101 20
                     
                     
                        corresponding to
                     
                     
                        2101 20 98
                     
                  
                  
                     
                        Preparations with a basis of tea or mate (excl. extracts, essences and concentrates of tea or maté and preparations with a basis of these extracts, essences or concentrates)
                     
                  
               
                     
                        ex 2106 90
                     
                     
                        corresponding to
                     
                     
                        2106 90 59
                     
                  
                  
                     
                        Flavoured or coloured sugar syrups (excl. isoglucose syrups, lactose syrup, glucose syrup and maltodextrine syrup)
                     
                  
               
                     
                        ex 2106 90
                     
                     
                        corresponding to
                     
                     
                        2106 90 98
                     
                  
                  
                     
                        Food preparations not elsewhere specified or included (excl. protein concentrates and textured protein substances; compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages; flavoured or coloured sugar syrups; preparations containing no or less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch)
                     
                  
               
         
            
               
            
                     
                     
                        HS/CN-code
                     
                     
                  
                  
                     
                     
                        Description
                     
                  
               
            
                     
                        ex 3302 10
                     
                     
                        corresponding to
                     
                     
                        3302 10 29
                     
                  
                  
                     
                        Preparations based on odoriferous substances, of a kind used in the drink industries, containing all flavouring agents characterising a beverage and with an actual alcoholic strength by volume not exceeding 0,5 % (excl. preparations containing no or less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch)
                     
                  
               
            
               ANNEX XI to Protocol 1
               Other ACP States
            
            
               Within the meaning of this Protocol "other ACP States" shall mean the States listed below:
            
            
            
               - Angola 
            
            
               - Antigua and Barbuda
            
            
               - Bahamas
            
            
               - Barbados
            
            
               -Belize
            
            
               - Benin 
            
            
               - Botswana
            
            
               - Burkina Faso
            
            
               - Burundi 
            
            
               - Cameroon 
            
            
               - Cape Verde 
            
            
               - Central African Republic
            
         
         
            
               - Chad
            
            
               - Cook Islands
            
            
               - Ivory Coast 
            
            
               - Democratic Republic of Congo 
            
            
               - Djibouti 
            
            
               - Dominica
            
            
               - Dominican Republic
            
            
               - Equatorial Guinea
            
            
               - Eritrea
            
            
               - Ethiopia 
            
            
               - Federated States of Micronesia 
            
            
               - Fiji
            
            
               - Gabon 
            
            
               - Gambia 
            
            
               - Ghana 
            
            
               - Grenada
            
            
               - Guinea
            
            
               - Guinea Bissau
            
            
               - Guyana
            
            
               - Haiti
            
         
         
            
               - Jamaica
            
            
               - Kenya 
            
            
               - Kiribati
            
            
               - Lesotho 
            
            
               - Liberia
            
            
               - Malawi
            
            
               - Mali 
            
            
               - Marshall Islands
            
            
               - Mauritania
            
            
               - Mozambique 
            
            
               - Namibia 
            
            
               - Nauru 
            
            
               - Niger 
            
            
               - Niue
            
            
               - Nigeria 
            
            
               - Palau
            
            
               - Papua New Guinea
            
            
               - Republic of Congo 
            
            
               - Rwanda 
            
            
               - St Kitts and Nevis
            
         
         
            
               - St Lucia
            
            
               - St Vincent and the Grenadines
            
            
               - Samoa
            
            
               - Sao Tome and Principe
            
            
               - Senegal
            
            
               - Sierra Leone 
            
            
               - Solomon Islands
            
            
               - Somalia
            
            
               - Sudan
            
            
               - Suriname
            
            
               - Swaziland
            
            
               - Tanzania 
            
            
               - Togo 
            
            
               - Tonga 
            
            
               - Trinidad and Tobago
            
            
               - Tuvalu
            
            
               - Uganda
            
            
               - Vanuatu
            
            
                  
            
            
               ANNEX XII to Protocol 1
               Products originating in South Africa excluded from cumulation 
                  provided for in Article 4
            
         
         
            
               PROCESSED AGRICULTURAL PRODUCTS
            
            
               Yoghurt
            
            
               04031051
            
            
               04031053
            
            
               04031059
            
            
               04031091
            
            
               04031093
            
            
               04031099
            
            
               Other fermented or acidified milk and cream
            
            
               04039071
            
            
               04039073
            
            
               04039079
            
            
               04039091
            
            
               04039093
            
            
               04039099
            
            
               Dairy spreads
            
            
               04052010
            
            
               04052030
            
            
               Edible vegetables
            
            
               07104000
            
         
         
            
               07119030
            
            
               Pectic substances, pectinates and pectates
            
            
               13022010
            
            
               13022090
            
            
               Other margarine
            
            
               15179010
            
            
               Fructose
                     
            
            
               17025000
            
            
               17029010
            
            
               Chewing gum
                     
            
            
               17041011
            
            
               17041019
            
            
               17041091
            
            
               17041099
            
            
               Other sugar confectionery
            
            
               17049010
            
            
               17049030
            
            
               17049051
            
            
               17049055
            
            
               17049061
            
         
         
            
               17049065
            
            
               17049071
            
            
               17049075
            
            
               17049081
            
            
               17049099
                     
            
            
               Cocoa powder
                     
            
            
               18061015
                     
            
            
               18061020
                     
            
            
               18061030
                     
            
            
               18061090
                     
            
            
               Other cocoa preparations
            
            
               18062010
                     
            
            
               18062030
                     
            
            
               18062050
                     
            
            
               18062070
                     
            
            
               18062080
                     
            
            
               18062095
                     
            
            
               18063100
                     
            
            
               18063210
                     
            
            
               18063290
                     
            
         
         
            
               18069011
                     
            
            
               18069019
                     
            
            
               18069031
                     
            
            
               18069039
                     
            
            
               18069050
                     
            
            
               18069060
                     
            
            
               18069070
                     
            
            
               18069090
                     
            
            
               Food preparations for infant use
            
            
               19011000
                     
            
            
               19012000
                     
            
            
               19019011
                     
            
            
               19019019
                     
            
            
               19019091
                     
            
            
               19019099
                     
            
            
               Pasta
                     
            
            
               19021100
                     
            
            
               19021910
                     
            
            
               19021990
                     
            
            
               19022091
                     
            
         
         
            
               19022099
                     
            
            
               19023010
                     
            
            
               19023090
                     
            
            
               19024010
                     
            
            
               19024090
                     
            
            
               Tapioca
                     
            
            
               19030000
                     
            
            
               Prepared foods
            
            
               19041010
                     
            
            
               19041030
                     
            
            
               19041090
                     
            
            
               19042010
                     
            
            
               19042091
                     
            
            
               19042095
                     
            
            
               19042099
                     
            
            
               19043000
                     
            
            
               19049010
                     
            
            
               19049080
                     
            
            
               Bread, pastry, cakes, biscuits and other bakers' wares
            
            
               19051000
                     
            
         
         
            
               19052010
                     
            
            
               19052030
                     
            
            
               19052090
                     
            
            
               19053111
                     
            
            
               19053119
                     
            
            
               19053130
                     
            
            
               19053191
                     
            
            
               19053199
                     
            
            
               19053205
                     
            
            
               19053211
                     
            
            
               19053219
                     
            
            
               19053291
                     
            
            
               19053299
                     
            
            
               19054010
                     
            
            
               19054090
                     
            
            
               19059010
                     
            
            
               19059020
                     
            
            
               19059030
                     
            
            
               19059040
                     
            
            
               19059045
                     
            
         
         
            
               19059055
                     
            
            
               19059060
                     
            
            
               19059090
                     
            
            
               Other preparations of vegetables, fruit, nuts and other edible parts of plants
            
            
               20019030
                     
            
            
               20019040
                     
            
            
               20041091
                     
            
            
               20049010
                     
            
            
               20052010
                     
            
            
               20058000
                     
            
            
               20089985
                     
            
            
               20089991
            
            
               Miscellaneous edible preparations
            
            
               21011111
                     
            
            
               21011119
                     
            
            
               21011292
                     
            
            
               21012098
                     
            
            
               21013011
                     
            
            
               21013019
                     
            
            
               21013091
                     
            
         
         
            
               21013099
                     
            
            
               21021010
                     
            
            
               21021031
                     
            
            
               21021039
                     
            
            
               21021090
                     
            
            
               21022011
                     
            
            
               21032000
                     
            
            
               21050010
                     
            
            
               21050091
                     
            
            
               21050099
                     
            
            
               21061020
                     
            
            
               21061080
                     
            
            
               21069020
                     
            
            
               21069098
                     
            
            
               Waters
            
            
               22029091
                     
            
            
               22029095
                     
            
            
               22029099
                     
            
            
               Vermouth and other wine 
            
            
               22051010
                     
            
         
         
            
               22051090
                     
            
            
               22059010
                     
            
            
               22059090
                     
            
            
               Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
            
            
               22071000
                     
            
            
               22072000
                     
            
            
               Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
            
            
               22084011
                     
            
            
               22084039
                     
            
            
               22084051
                     
            
            
               22084099
                     
            
            
               22089091
                     
            
            
               22089099
                     
            
            
               Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
            
            
               24021000
                     
            
            
               24022010
                     
            
            
               24022090
                     
            
            
               24029000
                     
            
            
               Smoking tobacco and other
            
            
               24031010
                     
            
         
         
            
               24031090
                     
            
            
               24039100
                     
            
            
               24039910
                     
            
            
               24039990
                     
            
            
               Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
            
            
               29054300
                     
            
            
               29054411
                     
            
            
               29054419
                     
            
            
               29054491
                     
            
            
               29054499
                     
            
            
               29054500
                     
            
            
               Essential oils
            
            
               33019010
                     
            
            
               33019021
                     
            
            
               33019090
                     
            
            
               Mixtures of odoriferous substances 
            
            
               33021010
                     
            
            
               33021021
                     
            
            
               33021029
                     
            
            
               Casein, caseinates and other casein derivatives; casein glues
            
         
         
            
               35011050
                     
            
            
               35011090
                     
            
            
               35019090
                     
            
            
               Dextrins and other modified starches 
            
            
               35051010
                     
            
            
               35051090
                     
            
            
               35052010
                     
            
            
               35052030
                     
            
            
               35052050
                     
            
            
               35052090
                     
            
            
               Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations 
            
            
               38091010
                     
            
            
               38091030
                     
            
            
               38091050
                     
            
            
               38091090
                     
            
            
               Industrial monocarboxylic fatty acids acid oils from refining
            
            
               38231300
            
            
               38231910
            
            
               38231930
            
            
               38231990
            
         
         
            
               Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries
            
            
               38246011
            
            
               38246019
            
            
               38246091
            
            
               38246099
            
            
               BASIC AGRICULTURAL PRODUCTS
            
            
               Live bovine animals
            
            
               01029005
            
            
               01029021
            
            
               01029029
            
            
               01029041
            
            
               01029049
            
            
               01029051
            
            
               01029059
            
            
               01029061
            
            
               01029069
            
            
               01029071
            
            
               01029079
                     
            
            
               Meat of bovine animals, fresh or chilled
            
            
               02011000
            
         
         
            
               02012020
            
            
               02012030
            
            
               02012050
            
            
               02012090
            
            
               02013000
            
            
               Meat of bovine animals, frozen
            
            
               02021000
            
            
               02022010
            
            
               02022030
            
            
               02022050
            
            
               02022090
            
            
               02023010
            
            
               02023050
            
            
               02023090
            
            
               Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen
            
            
               02061095
            
            
               02062991
                     
            
            
               Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal
            
            
               02102010
            
            
               02102090
            
         
         
            
               02109951
            
            
               02109990
            
            
               Milk and cream, concentrated or containing added sugar or other sweetening matter
            
            
               04021011
            
            
               04021019
            
            
               04021091
            
            
               04021099
            
            
               04022111
            
            
               04022117
            
            
               04022119
            
            
               04022191
            
            
               04022199
            
            
               04022911
            
            
               04022915
            
            
               04022919
            
            
               04022991
            
            
               04022999
            
            
               Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream
            
            
               04039011
            
            
               04039013
            
         
         
            
               04039019
            
            
               04039031
            
            
               04039033
            
            
               04039039
            
            
               Whey
                     
            
            
               04041002
            
            
               04041004
            
            
               04041006
            
            
               04041012
            
            
               04041014
            
            
               04041016
            
            
               04041026
            
            
               04041028
            
            
               04041032
            
            
               04041034
            
            
               04041036
            
            
               04041038
            
            
               04049021
            
            
               04049023
            
            
               04049029
            
         
         
            
               04049081
            
            
               04049083
            
            
               04049089
            
            
               Butter and other fats and oils derived from milk; dairy spreads
            
            
               04051011
            
            
               04051019
            
            
               04051030
            
            
               04051050
            
            
               04051090
            
            
               04052090
            
            
               04059010
            
            
               04059090
            
            
               Cheese and curd
            
            
               04062010
            
            
               04064010
            
            
               04064050
            
            
               04069001
            
            
               04069013
            
            
               04069015
            
            
               04069017
            
         
         
            
               04069018
            
            
               04069019
            
            
               04069023
            
            
               04069025
            
            
               04069027
            
            
               04069029
            
            
               04069032
            
            
               04069035
            
            
               04069037
            
            
               04069039
            
            
               04069061
            
            
               04069063
            
            
               04069073
            
            
               04069075
            
            
               04069076
            
            
               04069079
            
            
               04069081
            
            
               04069082
            
            
               04069084
            
            
               04069085
            
         
         
            
               Cut flowers and flower buds 
            
            
               06031100
            
            
               06031200
            
            
               06031400
            
            
               06039000
            
            
               Other vegetables, fresh or chilled
            
            
               07099060
            
            
               Bananas
            
            
               08030019
            
            
               Citrus fruit
            
            
               08051020
            
            
               08054000
            
            
               08055010
            
            
               Apples, pears and quinces
            
            
               08081010
            
            
               08081080
            
            
               08082010
            
            
               08082050
            
            
               Maize 
            
            
               10051090
            
         
         
            
               10059000
            
            
               Rice
            
            
               10061021
            
            
               10061023
            
            
               10061025
            
            
               10061027
            
            
               10061092
            
            
               10061094
            
            
               10061096
            
            
               10061098
            
            
               10062011
            
            
               10062013
            
            
               10062015
            
            
               10062017
            
            
               10062092
            
            
               10062094
            
            
               10062096
            
            
               10062098
            
            
               10063021
            
            
               10063023
            
         
         
            
               10063025
            
            
               10063027
            
            
               10063042
            
            
               10063044
            
            
               10063046
            
            
               10063048
            
            
               10063061
            
            
               10063063
            
            
               10063065
            
            
               10063067
            
            
               10063092
            
            
               10063094
            
            
               10063096
            
            
               10063098
            
            
               10064000
            
            
               Grain sorghum
            
            
               10070010
            
            
               10070090
            
            
               Cereal flours other than of wheat or meslin
            
            
               11022010
            
         
         
            
               11022090
            
            
               11029050
            
            
               Cereal groats, meal and pellets
            
            
               11031310
            
            
               11031390
            
            
               11031950
            
            
               11032040
            
            
               11032050
            
            
               Cereal grains otherwise worked 
            
            
               11041950
            
            
               11041991
            
            
               11042310
            
            
               11042330
            
            
               11042390
            
            
               11042399
            
            
               11043090
            
            
               Starches; inulin
            
            
               11081100
            
            
               11081200
            
            
               11081300
            
         
         
            
               11081400
            
            
               11081910
            
            
               11081990
            
            
               11082000
            
            
               Wheat gluten, whether or not dried
            
            
               11090000
            
            
               Other prepared or preserved meat, meat offal or blood
            
            
               16025010
            
            
               16029061
            
            
               Cane or beet sugar and chemically pure sucrose, in solid form
            
            
               17011190
            
            
               17011290
            
            
               17019100
            
            
               17019910
            
            
               17019990
            
            
               Other sugars
            
            
               17022010
            
            
               17022090
            
            
               17023010
            
            
               17023051
            
         
         
            
               17023059
            
            
               17023091
            
            
               17023099
            
            
               17024010
            
            
               17024090
            
            
               17026010
            
            
               17026080
            
            
               17026095
            
            
               17029030
            
            
               17029075
            
            
               17029079
            
            
               17029080
            
            
               17029099
            
            
               Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
            
            
               20021010
            
            
               20021090
            
            
               20029011
            
            
               20029019
            
            
               20029031
            
            
               20029039
            
         
         
            
               20029091
            
            
               20029099
            
            
               Other vegetables prepared or preserved otherwise than by vinegar or acetic acid
            
            
               20056000
            
            
               Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes
            
            
               20071010
            
            
               20079110
            
            
               20079130
            
            
               20079910
            
            
               20079920
            
            
               20079931
            
            
               20079933
            
            
               20079935
            
            
               20079939
            
            
               20079955
            
            
               20079957
            
            
               Fruit, nuts and other edible parts of plants
            
            
               20083055
            
            
               20083071
            
            
               20083075
            
         
         
            
               20084051
            
            
               20084059
            
            
               20084071
            
            
               20084079
            
            
               20084090
            
            
               20085061
            
            
               20085069
            
            
               20085071
            
            
               20085079
            
            
               20085092
            
            
               20085094
            
            
               20085099
            
            
               20087061
            
            
               20087069
            
            
               20087071
            
            
               20087079
            
            
               20087092
            
            
               20087098
            
            
               20089251
            
            
               20089259
            
         
         
            
               20089272
            
            
               20089274
            
            
               20089276
            
            
               20089278
            
            
               20089292
            
            
               20089293
            
            
               20089294
            
            
               20089296
            
            
               20089297
            
            
               20089298
            
            
               Fruit juices 
            
            
               20091199
            
            
               20094110
            
            
               20094191
            
            
               20094930
            
            
               20094993
            
            
               20096110
            
            
               20096190
            
            
               20096911
            
            
               20096919
            
         
         
            
               20096951
            
            
               20096959
            
            
               20096971
            
            
               20096979
            
            
               20096990
            
            
               20097110
            
            
               20097191
            
            
               20097199
            
            
               20097911
            
            
               20097919
            
            
               20097930
            
            
               20097991
            
            
               20097993
            
            
               20097999
            
            
               20098071
            
            
               20099049
            
            
               20099071
            
            
               Food preparations 
            
            
               21069030
            
            
               21069055
            
         
         
            
               21069059
            
            
               Wine of fresh grapes
            
            
               22041011
            
            
               22041091
            
            
               22042111
            
            
               22042112
            
            
               22042113
            
            
               22042117
            
            
               22042118
            
            
               22042119
            
            
               22042122
            
            
               22042124
            
            
               22042126
            
            
               22042127
            
            
               22042128
            
            
               22042132
            
            
               22042134
            
            
               22042136
            
            
               22042137
            
            
               22042138
            
         
         
            
               22042142
            
            
               22042143
            
            
               22042144
            
            
               22042146
            
            
               22042147
            
            
               22042148
            
            
               22042162
            
            
               22042166
            
            
               22042167
            
            
               22042168
            
            
               22042169
            
            
               22042171
            
            
               22042174
            
            
               22042176
            
            
               22042177
            
            
               22042178
            
            
               22042179
            
            
               22042180
            
            
               22042184
            
            
               22042187
            
         
         
            
               22042188
            
            
               22042189
            
            
               22042191
            
            
               22042192
            
            
               22042194
            
            
               22042195
            
            
               22042196
            
            
               22042911
            
            
               22042912
            
            
               22042913
            
            
               22042917
            
            
               22042918
            
            
               22042942
            
            
               22042943
            
            
               22042944
            
            
               22042946
            
            
               22042947
            
            
               22042948
            
            
               22042962
            
            
               22042964
            
         
         
            
               22042965
            
            
               22042971
            
            
               22042972
            
            
               22042982
            
            
               22042983
            
            
               22042984
            
            
               22042987
            
            
               22042988
            
            
               22042989
            
            
               22042991
            
            
               22042992
            
            
               22042994
            
            
               22042995
            
            
               22042996
            
            
               Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
            
            
               22089091
            
            
               22089099
            
            
               Residues and waste from the food industries
            
            
               23021010
            
            
               23021090
            
         
         
            
               23031011
            
            
               INDUSTRIAL PRODUCTS
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
         
         
            
            
            
            
               Unwrought aluminium
            
            
               76011000
            
            
               76012010
            
            
               76012091
            
            
               76012099
            
            
               Aluminium powders and flakes
            
            
               76031000
            
            
               76032000
            
            
               FISHERY PRODUCTS
            
            
               Live fish
            
            
               03011090
            
            
               03019110
            
            
               03019190
            
            
               03019200 
            
            
               03019300
            
            
               03019400
            
            
               03019500
            
         
         
            
               03019911
            
            
               03019919
            
            
               03019980
            
            
               Fish, fresh or chilled
            
            
               03021110
            
            
               03021120
            
            
               03021180
            
            
               03021200
            
            
               03021900
            
            
               03022110
            
            
               03022130
            
            
               03022190
            
            
               03022200
            
            
               03022300
            
            
               03022910
            
            
               03022990
            
            
               03023110
            
            
               03023190
            
            
               03023210
            
            
               03023290
            
         
         
            
               03023310
            
            
               03023390
            
            
               03023410
            
            
               03023490
            
            
               03023510
            
            
               03023590
            
            
               03023610
            
            
               03023910
            
            
               03024000
            
            
               03025010
            
            
               03025090
            
            
               03026110
            
            
               03026130
            
            
               03026180
            
            
               03026200
            
            
               03026300
            
            
               03026400
            
            
               03026520
            
            
               03026550
            
            
               03026590
            
         
         
            
               03026600
            
            
               03026700
            
            
               03026800
            
            
               03026911
            
            
               03026919
            
            
               03026921
            
            
               03026925
            
            
               03026931
            
            
               03026933
            
            
               03026935
            
            
               03026941
            
            
               03026945
            
            
               03026951
            
            
               03026955
            
            
               03026961
            
            
               03026966
            
            
               03026967
            
            
               03026968
            
            
               03026969
            
            
               03026975
            
         
         
            
               03026981
            
            
               03026985
            
            
               03026986
            
            
               03026991
            
            
               03026992
            
            
               03026994
            
            
               03026995
            
            
               03026999
            
            
               03027000
            
            
               Fish, frozen
            
            
               03031100
            
            
               03031900
            
            
               03032110
            
            
               03032120
            
            
               03032180
            
            
               03032200
            
            
               03032900
            
            
               03033110
            
            
               03033130
            
            
               03033190
            
         
         
            
               03033200
            
            
               03033300
            
            
               03033910
            
            
               03033930
            
            
               03033970
            
            
               03034111
            
            
               03034113
            
            
               03034119
            
            
               03034190
            
            
               03034212
            
            
               03034218
            
            
               03034232
            
            
               03034238
            
            
               03034252
            
            
               03034258
            
            
               03034290
            
            
               03034311
            
            
               03034313
            
            
               03034319
            
            
               03034390
            
         
         
            
               03034411
            
            
               03034413
            
            
               03034419
            
            
               03034490
            
            
               03034511
            
            
               03034513
            
            
               03034519
            
            
               03034590
            
            
               03034611
            
            
               03034619
            
            
               03034690
            
            
               03034931
            
            
               03034613
            
            
               03034933
            
            
               03034939
            
            
               03034980
            
            
               03035100
            
            
               03035210
            
            
               03035230
            
            
               03035290
            
         
         
            
               03036100
            
            
               03036200
            
            
               03037110
            
            
               03037130
            
            
               03037180
            
            
               03037200
            
            
               03037300
            
            
               03037430
            
            
               03037490
            
            
               03037520
            
            
               03037550
            
            
               03037590
            
            
               03037600
            
            
               03037700
            
            
               03037811
            
            
               03037812
            
            
               03037813
            
            
               03037819
            
            
               03037890
            
            
               03037911
            
         
         
            
               03037919
            
            
               03037921
            
            
               03037923
            
            
               03037929
            
            
               03037931
            
            
               03037935
            
            
               03037937
            
            
               03037941
            
            
               03037945
            
            
               03037951
            
            
               03037955
            
            
               03037958
            
            
               03037965
            
            
               03037971
            
            
               03037975
            
            
               03037981
            
            
               03037983
            
            
               03037985
            
            
               03037988
            
            
               03037991
            
         
         
            
               03037992
            
            
               03037993
            
            
               03037994
            
            
               03037998
            
            
               03038010
            
            
               03038090
            
            
               Fish fillets and other fish meat 
            
            
               03041110
            
            
               03041190
            
            
               03041913
            
            
               03041915
            
            
               03041917
            
            
               03041919
            
            
               03041931
            
            
               03041933
            
            
               03041935
            
            
               03041991
            
            
               03041997
            
            
               03042100
            
            
               03042913
            
         
         
            
               03042915
            
            
               03042917
            
            
               03042919
            
            
               03042921
            
            
               03042929
            
            
               03042931
            
            
               03042933
            
            
               03042935
            
            
               03042939
            
            
               03042941
            
            
               03042943
            
            
               03042945
            
            
               03042951
            
            
               03042953
            
            
               03042955
            
            
               03042959
            
            
               03042961
            
            
               03042969
            
            
               03042971
            
            
               03042973
            
         
         
            
               03042983
            
            
               03042991
            
            
               03042979
            
            
               03042999
            
            
               03049031
            
            
               03049039
            
            
               03049041
            
            
               03049057
            
            
               03049059
            
            
               03049097
            
            
               03049100
            
            
               03049200
            
            
               03049921
            
            
               03049923
            
            
               03049931
            
            
               03049933
            
            
               03049951
            
            
               03049955
            
            
               03049961
            
            
               03049975
            
         
         
            
               03049999
            
            
               Fish, dried, salted or in brine; smoked fish
            
            
               03051000
            
            
               03052000
            
            
               03053011
            
            
               03053019
            
            
               03053030
            
            
               03053050
            
            
               03053090
            
            
               03054100
            
            
               03054200
            
            
               03054910
            
            
               03054920
            
            
               03054930
            
            
               03054945
            
            
               03054950
            
            
               03054980
            
            
               03055110
            
            
               03055190
            
            
               03055911
            
         
         
            
               03055919
            
            
               03055930
            
            
               03055950
            
            
               03055970
            
            
               03055980
            
            
               03056100
            
            
               03056200
            
            
               03056300
            
            
               03056910
            
            
               03056930
            
            
               03056950
            
            
               03056980
            
            
               Crustaceans
            
            
               03061110
            
            
               03061190
            
            
               03061210
            
            
               03061290
            
            
               03061310
            
            
               03061330
            
            
               03061350
            
         
         
            
               03061380
            
            
               03061410
            
            
               03061430
            
            
               03061490
            
            
               03061910
            
            
               03061930
            
            
               03061990
            
            
               03062100
            
            
               03062210
            
            
               03062291
            
            
               03062299
            
            
               03062310
            
            
               03062331
            
            
               03062339
            
            
               03062390
            
            
               03062430
            
            
               03062480
            
            
               03062910
            
            
               03062930
            
            
               03062990
            
         
         
            
               Molluscs and other aquatic invertebrates
            
            
               03071090
            
            
               03072100
            
            
               03072910
            
            
               03072990
            
            
               03073110
            
            
               03073190
            
            
               03073910
            
            
               03073990
            
            
               03074110
            
            
               03074191
            
            
               03074199
            
            
               03074901
            
            
               03074911
            
            
               03074918
            
            
               03074931
            
            
               03074933
            
            
               03074935
            
            
               03074938
            
            
               03074951
            
         
         
            
               03074959
            
            
               03074971
            
            
               03074991
            
            
               03074999
            
            
               03075100
            
            
               03075910
            
            
               03075990
            
            
               03079100
            
            
               03079911
            
            
               03079913
            
            
               03079915
            
            
               03079918
            
            
               03079990
            
            
               Prepared or preserved fish; caviar and caviar substitutes 
            
            
               16041100
            
            
               16041210
            
            
               16041291
            
            
               16041299
            
            
               16041311
            
            
               16041319
            
         
         
            
               16041390
            
            
               16041411
            
            
               16041416
            
            
               16041418
            
            
               16041490
            
            
               16041511
            
            
               16041519
            
            
               16041590
            
            
               16041600
            
            
               16041910
            
            
               16041931
            
            
               16041939
            
            
               16041950
            
            
               16041991
            
            
               16041992
            
            
               16041993
            
            
               16041994
            
            
               16041995
            
            
               16041998
            
            
               16042005
            
         
         
            
               16042010
            
            
               16042030
            
            
               16042040
            
            
               16042050
            
            
               16042070
            
            
               16042090
            
            
               16043010
            
            
               16043090
            
            
               Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
            
            
               16051000
            
            
               16052010
            
            
               16052091
            
            
               16052099
            
            
               16053010
            
            
               16053090
            
            
               16054000
            
            
               16059011
            
            
               16059019
            
            
               16059030
            
            
               16059090
            
         
         
            
               Stuffed pasta
            
            
               19022010
            
            
               ANNEX XIII to Protocol 1
               Products originating in South Africa for which the cumulation provisions of Article 4 apply after 31 December 2009
            
            
               BASIC AGRICULTURAL PRODUCTS
            
            
               Live horses, asses, mules and hinnies
            
            
               01011090
            
            
               01019030
            
            
               Live swine
            
            
               01039110
            
            
               01039211
            
            
               01039219
            
            
               Live sheep and goats
            
            
               01041030
            
            
               01041080
            
            
               01042090
            
            
               Live poultry
            
            
               01051111
            
            
               01051119
            
            
               01051191
            
            
               01051199
            
         
         
            
               01051200
            
            
               01051920
            
            
               01051990
            
            
               01059400
            
            
               01059910
            
            
               01059920
            
            
               01059930
            
            
               01059950
            
            
               Meat of swine, fresh, chilled or frozen
            
            
               02031110
            
            
               02031211
            
            
               02031219
            
            
               02031911
            
            
               02031913
            
            
               02031915
            
            
               02031955
            
            
               02031959
            
            
               02032110
            
            
               02032211
            
            
               02032219
            
         
         
            
               02032911
            
            
               02032913
            
            
               02032915
            
            
               02032955
            
            
               02032959
            
            
               Meat of sheep or goats, fresh, chilled or frozen
            
            
               02041000
            
            
               02042100
            
            
               02042210
            
            
               02042230
            
            
               02042250
            
            
               02042290
            
            
               02042300
            
            
               02043000
            
            
               02044100
            
            
               02044210
            
            
               02044230
            
            
               02044250
            
            
               02044290
            
            
               02044310
            
         
         
            
               02044390
            
            
               02045011
            
            
               02045013
            
            
               02045015
            
            
               02045019
            
            
               02045031
            
            
               02045039
            
            
               02045051
            
            
               02045053
            
            
               02045055
            
            
               02045059
            
            
               02045071
            
            
               02045079
            
            
               Meat and edible offal, of poultry
            
            
               02071110
            
            
               02071130
            
            
               02071190
            
            
               02071210
            
            
               02071290
            
            
               02071310
            
         
         
            
               02071320
            
            
               02071330
            
            
               02071340
            
            
               02071350
            
            
               02071360
            
            
               02071370
            
            
               02071399
            
            
               02071410
            
            
               02071420
            
            
               02071430
            
            
               02071440
            
            
               02071450
            
            
               02071460
            
            
               02071470
            
            
               02071499
            
            
               02072410
            
            
               02072490
            
            
               02072510
            
            
               02072590
            
            
               02072610
            
         
         
            
               02072620
            
            
               02072630
            
            
               02072640
            
            
               02072650
            
            
               02072660
            
            
               02072670
            
            
               02072680
            
            
               02072699
            
            
               02072710
            
            
               02072720
            
            
               02072730
            
            
               02072740
            
            
               02072750
            
            
               02072760
            
            
               02072770
            
            
               02072780
            
            
               02072799
            
            
               02073211
            
            
               02073215
            
            
               02073219
            
         
         
            
               02073251
            
            
               02073259
            
            
               02073290
            
            
               02073311
            
            
               02073319
            
            
               02073351
            
            
               02073359
            
            
               02073390
            
            
               02073511
            
            
               02073515
            
            
               02073521
            
            
               02073523
            
            
               02073525
            
            
               02073531
            
            
               02073541
            
            
               02073551
            
            
               02073553
            
            
               02073561
            
            
               02073563
            
            
               02073571
            
         
         
            
               02073579
            
            
               02073599
            
            
               02073611
            
            
               02073615
            
            
               02073621
            
            
               02073623
            
            
               02073625
            
            
               02073631
            
            
               02073641
            
            
               02073651
            
            
               02073653
            
            
               02073661
            
            
               02073663
            
            
               02073671
            
            
               02073679
            
            
               02073690
            
            
               Fats
            
            
               02090011
            
            
               02090019
            
            
               02090030
            
         
         
            
               02090090
            
            
               Meat and edible meat offal
            
            
               02101111
            
            
               02101119
            
            
               02101131
            
            
               02101139
            
            
               02101190
            
            
               02101211
            
            
               02101219
            
            
               02101290
            
            
               02101910
            
            
               02101920
            
            
               02101930
            
            
               02101940
            
            
               02101950
            
            
               02101960
            
            
               02101970
            
            
               02101981
            
            
               02101989
            
            
               02101990
            
         
         
            
               02109100
            
            
               02109200
            
            
               02109300
            
            
               02109921
            
            
               02109929
            
            
               02109931
            
            
               02109939
            
            
               02109941
            
            
               02109949
            
            
               Milk and cream, not concentrated
            
            
               04011010
            
            
               04011090
            
            
               04012011
            
            
               04012019
            
            
               04012091
            
            
               04012099
            
            
               04013011
            
            
               04013019
            
            
               04013031
            
            
               04013039
            
         
         
            
               04013091
            
            
               04013099
            
            
               Milk and cream, concentrated
            
            
               04029111
            
            
               04029119
            
            
               04029131
            
            
               04029139
            
            
               04029151
            
            
               04029159
            
            
               04029191
            
            
               04029199
            
            
               04029911
            
            
               04029919
            
            
               04029931
            
            
               04029939
            
            
               04029991
            
            
               04029999
            
            
               Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream
            
            
               04031011
            
            
               04031013
            
         
         
            
               04031019
            
            
               04031031
            
            
               04031033
            
            
               04031039
            
            
               04039051
            
            
               04039053
            
            
               04039059
            
            
               04039061
            
            
               04039063
            
            
               04039069
            
            
               Whey
            
            
               04041052
            
            
               04041054
            
            
               04041056
            
            
               04041058
            
            
               04041062
            
            
               04041072
            
            
               04041074
            
            
               04041076
            
            
               04041078
            
         
         
            
               04041082
            
            
               04041084
            
            
               Cheese and curd
            
            
               04061020
            
            
               04061080
            
            
               04062090
            
            
               04063010
            
            
               04063031
            
            
               04063039
            
            
               04063090
            
            
               04064090
            
            
               04069021
            
            
               04069050
            
            
               04069069
            
            
               04069078
            
            
               04069086
            
            
               04069087
            
            
               04069088
            
            
               04069093
            
            
               04069099
            
         
         
            
               Birds' eggs
            
            
               04070011
            
            
               04070019
            
            
               04070030
            
            
               04081180
            
            
               04081981
            
            
               04081989
            
            
               04089180
            
            
               04089980
            
            
               Natural honey
            
            
               04090000
            
            
               Cut flowers and flower buds
            
            
               06031300
            
            
               06031910
            
            
               06031990
            
            
               Potatoes
            
            
               07019050
            
            
               07020000
            
            
               07031011
            
            
               07031019
            
         
         
            
               07031090
            
            
               07039000
            
            
               Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled
            
            
               07041000
            
            
               07042000
            
            
               07049010
            
            
               07049090
            
            
               Lettuce and chicory
            
            
               07051100
            
            
               07051900
            
            
               07052100
            
            
               07052900
            
            
               Edible roots
            
            
               07061000
            
            
               07069010
            
            
               07069030
            
            
               07069090
            
            
               Cucumbers and gherkins
            
            
               07070005
            
            
               07070090
            
         
         
            
               Leguminous vegetables
            
            
               07081000
            
            
               07082000
            
            
               07089000
            
            
               Other vegetables
            
            
               07092000
            
            
               07093000
            
            
               07094000
            
            
               07095100
            
            
               07095930
            
            
               07095990
            
            
               07096010
            
            
               07097000
            
            
               07099010
            
            
               07099020
            
            
               07099039
            
            
               07099040
            
            
               07099050
            
            
               07099070
            
            
               07099080
            
         
         
            
               07099090
            
            
               Vegetables (uncooked or cooked by steaming or boiling in water), frozen
            
            
               07101000
            
            
               07102100
            
            
               07102200
            
            
               07102900
            
            
               07103000
            
            
               07108010
            
            
               07108051
            
            
               07108061
            
            
               07108069
            
            
               07108070
            
            
               07108080
            
            
               07108085
            
            
               07108095
            
            
               07109000
            
            
               Vegetables provisionally preserved
            
            
               07112090
            
            
               07114000
            
            
               07115100
            
         
         
            
               07115900
            
            
               07119050
            
            
               07119070
            
            
               07119080
            
            
               07119090
            
            
               Dried vegetables
            
            
               07122000
            
            
               07123100
            
            
               07123200
            
            
               07123300
            
            
               07123900
            
            
               07129019
            
            
               07129030
            
            
               07129050
            
            
               07129090
            
            
               Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers
            
            
               07141010
            
            
               07141091
            
            
               07141099
            
            
               07142090
            
         
         
            
               07149011
            
            
               07149019
            
            
               Nuts, fresh or dried
            
            
               08021190
            
            
               08024000
            
            
               Bananas
            
            
               08030011
            
            
               08030090
            
            
               Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried
            
            
               08042010
            
            
               08042090
            
            
               08043000
            
            
               Citrus fruit, fresh or dried
            
            
               08051080
            
            
               08052010
            
            
               08052030
            
            
               08052050
            
            
               08052070
            
            
               08052090
            
            
               08055090
            
         
         
            
               08059000
            
            
               Grapes, fresh or dried
            
            
               08061010
            
            
               08061090
            
            
               Melons (including watermelons) and
                   papaws (papayas), fresh
            
            
               08071100
            
            
               08071900
            
            
               Quinces
            
            
               08082090
            
            
               Apricots, cherries, peaches (including nectarines), plums and sloes, fresh
            
            
               08091000
            
            
               08092005
            
            
               08092095
            
            
               08093010
            
            
               08093090
            
            
               08094005
            
            
               Other fruit, fresh
            
            
               08101000
            
            
               08102090
            
            
               08104090
            
         
         
            
               08105000
            
            
               08106000
            
            
               08109050
            
            
               08109060
            
            
               08109070
            
            
               08109095
            
            
               Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
            
            
               08111011
            
            
               08111019
            
            
               08112011
            
            
               08112031
            
            
               08112039
            
            
               08112059
            
            
               08119011
            
            
               08119019
            
            
               08119039
            
            
               08119075
            
            
               08119080
            
            
               08119095
            
            
               Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption
            
         
         
            
               08121000
            
            
               08129010
            
            
               08129020
            
            
               08129070
            
            
               08129098
            
            
               Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits
            
            
               08132000
            
            
               08134010
            
            
               08135019
            
            
               08135091
            
            
               08135099
            
            
               Pepper
            
            
               09042010
            
            
               Wheat and meslin
            
            
               10011000
            
            
               10019010
            
            
               10019091
            
            
               10019099
            
            
               Rye
            
            
               10020000
            
         
         
            
               Barley
            
            
               10030010
            
            
               10030090
            
            
               Oats
            
            
               10040000
            
            
               Buckwheat, millet and canary seed; other cereals
            
            
               10081000
            
            
               10082000
            
            
               10089010
            
            
               10089090
            
            
               Wheat or meslin flour
            
            
               11010011
            
            
               11010015
            
            
               11010090
            
            
               Cereal flours other than of wheat or meslin
            
            
               11021000
            
            
               11029010
            
            
               11029030
            
            
               11029090
            
            
               Cereal groats, meal and pellets
            
         
         
            
               11031110
            
            
               11031190
            
            
               11031910
            
            
               11031930
            
            
               11031940
            
            
               11031990
            
            
               11032010
            
            
               11032020
            
            
               11032030
            
            
               11032060
            
            
               11032090
            
            
               Cereal grains otherwise worked
            
            
               11041210
            
            
               11041290
            
            
               11041910
            
            
               11041930
            
            
               11041961
            
            
               11041969
            
            
               11041999
            
            
               11042220
            
         
         
            
               11042230
            
            
               11042250
            
            
               11042290
            
            
               11042298
            
            
               11042901
            
            
               11042903
            
            
               11042905
            
            
               11042907
            
            
               11042909
            
            
               11042911
            
            
               11042918
            
            
               11042930
            
            
               11042951
            
            
               11042955
            
            
               11042959
            
            
               11042981
            
            
               11042985
            
            
               11042989
            
            
               11043010
            
            
               Flour, meal, powder, flakes, granules and pellets of potatoes
            
         
         
            
               11051000
            
            
               11052000
            
            
               Flour, meal and powder of the dried leguminous vegetables
            
            
               11061000
            
            
               11062010
            
            
               11062090
            
            
               11063010
            
            
               11063090
            
            
               Malt, whether or not roasted
            
            
               11071011
            
            
               11071019
            
            
               11071091
            
            
               11071099
            
            
               11072000
            
            
               Other vegetable products
            
            
               12129120
            
            
               12129180
            
            
               Pig fat
            
            
               15010019
            
            
               15043010
            
         
         
            
               Soya
            
            
               15071090
            
            
               15079090
            
            
               Olive oil and its fractions
            
            
               15091010
            
            
               15091090
            
            
               15099000
            
            
               15100010
            
            
               Other oils and their fractions
            
            
               15100090
            
            
               Sunflower
            
            
               15121191
            
            
               15121199
            
            
               15121990
            
            
               15122190
            
            
               15122990
            
            
               Rape, colza or mustard oil and fractions thereof
            
            
               15141190
            
            
               15141990
            
            
               15149190
            
         
         
            
               15149990
            
            
               Degras, residues
            
            
               15220031
            
            
               15220039
            
            
               Sausages and similar products, of meat, meat offal or blood
            
            
               16010091
            
            
               16010099
            
            
               Other prepared or preserved meat, meat offal or blood
            
            
               16021000
            
            
               16022011
            
            
               16022019
            
            
               16022090
            
            
               16023111
            
            
               16023119
            
            
               16023130
            
            
               16023190
            
            
               16023211
            
            
               16023219
            
            
               16023230
            
            
               16023290
            
         
         
            
               16023921
            
            
               16023929
            
            
               16023940
            
            
               16023980
            
            
               16024110
            
            
               16024190
            
            
               16024210
            
            
               16024290
            
            
               16024911
            
            
               16024913
            
            
               16024915
            
            
               16024919
            
            
               16024930
            
            
               16024950
            
            
               16024990
            
            
               16025031
            
            
               16025039
            
            
               16025080
            
            
               16029010
            
            
               16029031
            
         
         
            
               16029041
            
            
               16029051
            
            
               16029069
            
            
               16029072
            
            
               16029074
            
            
               16029076
            
            
               16029078
            
            
               16029098
            
            
               Other sugars, including chemically pure lactose
            
            
               17021100
            
            
               17021900
            
            
               Pasta
            
            
               19022030
            
            
               Vegetables, fruit, nuts and other edible parts of plants
            
            
               20011000
            
            
               20019050
            
            
               20019065
            
            
               20019093
            
            
               20019099
            
            
               Mushrooms and truffles
            
         
         
            
               20031020
            
            
               20031030
            
            
               20032000
            
            
               20039000
            
            
               Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen
            
            
               20041010
            
            
               20041099
            
            
               20049050
            
            
               20049091
            
            
               20049098
            
            
               Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen
            
            
               20051000
            
            
               20052020
            
            
               20052080
            
            
               20054000
            
            
               20055100
            
            
               20055900
            
            
               Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar
            
            
               20060031
            
            
               20060035
            
         
         
            
               20060038
            
            
               20060099
            
            
               Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes
            
            
               20071091
            
            
               20071099
            
            
               20079190
            
            
               20079991
            
            
               20079993
            
            
               20079998
            
            
               Fruit, nuts and other edible parts of plants
            
            
               20081194
            
            
               20081198
            
            
               20081919
            
            
               20081995
            
            
               20081999
            
            
               20082011
            
            
               20082031
            
            
               20082051
            
            
               20082059
            
            
               20082071
            
         
         
            
               20082079
            
            
               20082090
            
            
               20083011
            
            
               20083019
            
            
               20083031
            
            
               20083039
            
            
               20083051
            
            
               20083059
            
            
               20083079
            
            
               20083090
            
            
               20084011
            
            
               20084019
            
            
               20084021
            
            
               20084029
            
            
               20084031
            
            
               20084039
            
            
               20085011
            
            
               20085019
            
            
               20085031
            
            
               20085039
            
         
         
            
               20085051
            
            
               20085059
            
            
               20086011
            
            
               20086019
            
            
               20086031
            
            
               20086039
            
            
               20086050
            
            
               20086060
            
            
               20086070
            
            
               20086090
            
            
               20087011
            
            
               20087019
            
            
               20087031
            
            
               20087039
            
            
               20087051
            
            
               20087059
            
            
               20088011
            
            
               20088019
            
            
               20088031
            
            
               20088039
            
         
         
            
               20088050
            
            
               20088070
            
            
               20088090
            
            
               20089216
            
            
               20089218
            
            
               20089921
            
            
               20089923
            
            
               20089924
            
            
               20089928
            
            
               20089931
            
            
               20089934
            
            
               20089936
            
            
               20089937
            
            
               20089943
            
            
               20089945
            
            
               20089946
            
            
               20089949
            
            
               20089961
            
            
               20089962
            
            
               20089967
            
         
         
            
               20089972
            
            
               20089978
            
            
               20089999
            
            
               Fruit juices
            
            
               20091111
            
            
               20091119
            
            
               20091191
            
            
               20091911
            
            
               20091919
            
            
               20091991
            
            
               20091998
            
            
               20092100
            
            
               20092911
            
            
               20092919
            
            
               20092991
            
            
               20092999
            
            
               20093111
            
            
               20093119
            
            
               20093151
            
            
               20093159
            
         
         
            
               20093191
            
            
               20093199
            
            
               20093911
            
            
               20093919
            
            
               20093931
            
            
               20093939
            
            
               20093951
            
            
               20093955
            
            
               20093959
            
            
               20093991
            
            
               20093995
            
            
               20093999
            
            
               20094199
            
            
               20094911
            
            
               20094919
            
            
               20094991
            
            
               20094999
            
            
               20095010
            
            
               20095090
            
            
               20098011
            
         
         
            
               20098019
            
            
               20098034
            
            
               20098035
            
            
               20098050
            
            
               20098061
            
            
               20098063
            
            
               20098073
            
            
               20098079
            
            
               20098085
            
            
               20098086
            
            
               20098097
            
            
               20098099
            
            
               20099011
            
            
               20099019
            
            
               20099021
            
            
               20099029
            
            
               20099031
            
            
               20099039
            
            
               20099041
            
            
               20099051
            
         
         
            
               20099059
            
            
               20099073
            
            
               20099079
            
            
               20099092
            
            
               20099094
            
            
               20099095
            
            
               20099096
            
            
               20099097
            
            
               20099098
            
            
               Other food preparations
            
            
               21069051
            
            
               Wine of fresh grapes
            
            
               22041019
            
            
               22041099
            
            
               22042110
            
            
               22042182
            
            
               22042183
            
            
               22042198
            
            
               22042199
            
            
               22042910
            
         
         
            
               22042958
            
            
               22042975
            
            
               22042998
            
            
               22042999
            
            
               22043010
            
            
               22043092
            
            
               22043094
            
            
               22043096
            
            
               22043098
            
            
               Other fermented beverages
            
            
               22060010
            
            
               Bran, sharps and other residues from the food industry
            
            
               23023010
            
            
               23023090
            
            
               23024010
            
            
               23024090
            
            
               Oilcake and other solid residues
            
            
               23069019
            
            
               Preparations of a kind used in animal feeding
            
            
               23091013
            
         
         
            
               23091015
            
            
               23091019
            
            
               23091033
            
            
               23091039
            
            
               23091051
            
            
               23091053
            
            
               23091059
            
            
               23091070
            
            
               23099033
            
            
               23099035
            
            
               23099039
            
            
               23099043
            
            
               23099049
            
            
               23099051
            
            
               23099053
            
            
               23099059
            
            
               23099070
            
            
               Unmanufactured tobacco; tobacco refuse
            
            
               24011010
            
            
               24011020
            
         
         
            
               24011041
            
            
               24011049
            
            
               24011060
            
            
               24012010
            
            
               24012020
            
            
               24012041
            
            
               24012060
            
            
               24012070
            
            
               JOINT DECLARATION
            
            
               concerning the Principality of Andorra
            
            
               1.Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonized System shall be accepted by the ESA States as originating in the Community within the meaning of this Agreement.
            
            
               2.Protocol 1 shall apply mutatis mutandis for the purpose of defining the originating status of the above-mentioned products.
            
            
               ________
            
            
               JOINT DECLARATION
            
            
               concerning the Republic of San Marino
            
            
               1.Products originating in the Republic of San Marino shall be accepted by the ESA States as originating in the Community within the meaning of this Agreement.
            
            
               2.Protocol 1 shall apply mutatis mutandis for the purpose of defining the originating status of the above-mentioned products.
            
            
            
            
         
         
            
            
            
            
            
         
         
            
                  
                     (1)
                  
                        OJ L 111, 24.04.2012, p. 6-7.
               
               
                  
                     (2)
                  
                        This example is given for the purpose of explanation only. It is not legally binding.
               
               
                  
                     (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)
                   In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and withinheading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weightin the product.
               
               
                  
                     (14)
                   In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and withinheading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weightin the product.
               
               
                  
                     (15)
                   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (16)
                  
                        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.
               
               
                  
                     (17)
                  
                        A "group" is regarded as any part of the heading separated from the rest by a semi-colon.
               
               
                  
                     (18)
                  
                        For the special conditions relating to "specific processes" see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (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)
                  
                        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.
               
               
                  
                     (22)
                  
                        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.
               
               
                  
                     (23)
                  
                        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.
               
               
                  
                     (24)
                  
                        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.
               
               
                  
                     (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)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (51)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (52)
                  
                        See Introductory Note 6.
               
               
                  
                     (53)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (54)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (55)
                  
                        See Introductory Note 6.
               
               
                  
                     (56)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (57)
                  
                        See Introductory Note 6.
               
               
                  
                     (58)
                  
                        See Introductory Note 6.
               
               
                  
                     (59)
                  
                        See Introductory Note 6.
               
               
                  
                     (60)
                  
                        See Introductory Note 6.
               
               
                  
                     (61)
                  
                        See Introductory Note 6.
               
               
                  
                     (62)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (63)
                  
                        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.
               
               
                  
                     (64)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (65)
                  
                        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.
               
               
                  
                     (66)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (67)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (68)
                  
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