CELEX: 31989R4041
Language: en
Date: 1989-12-04 00:00:00
Title: Council Regulation (EEC) No 4041/89 of 4 December 1989 amending Annex II, concerning the definition of the concept of "originating products" and methods of administrative cooperation, to Decision 86/283/EEC on the association of the overseas countries and territories with the European economic Community

30 . 12 . 89                           Official Journal of the European Communities                           No L 387 / 65
                                      COUNCIL REGULATION ( EEC) No 4041 /89
                                                     of 4 December 1989
                 amending Annex II, concerning the definition of the concept of 'originating products' and
                 methods of administrative cooperation, to Decision 86/283/EEC on the Association of
                      the Overseas Countries and Territories with the European Economic Community
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,                        Whereas it is therefore appropriate, for the proper func­
                                                                 tioning of Decision 86/283 /EEC, to incorporate in a
Having regard to the Treaty establishing the European            single text all the provisions in question with a view to
Economic Community, and in particular Article 136                facilitating the work of users and customs adminis­
thereof,                                                         trations ,
Having regard to Council Decision 86 / 283 /EEC of 30
                                                                 HAS ADOPTED THIS REGULATION :
June 1986, concerning the Association of the Overseas
Countries and Territories with the European Economic
Community ('), and in particular Article 77 thereof,                                      Article J
Having regard to the proposal from the Commission,               Annex II to Decision 86/283 /EEC is hereby replaced by
                                                                 the text annexed to this Regulation .
Whereas the origin rules contained in Annex II to the
said Decision are based on the use of the Customs                                         Article 2
Cooperation Council Nomenclature ; whereas the
Customs Cooperation Council approved the 'Inter­                 1 . Products which were exported before 1 January
national Convention on the Harmonized Commodity                  1990 accompanied by a movement certificate EUR. 1 or
Description and Coding System' on 14 June 1983 ;                 form EUR. 2, shall be considered as originating under
whereas the said Convention provides that as from 1              the rules in force on 1 January 1990.
January 1988 the harmonized system will replace the
said nomenclature for the purposes of international              2.     Movement certificates EUR. 1 , forms EUR. 2 and
trade ; whereas it is therefore necessary to adapt the rules     supplier's declarations issued or made out before 1
of origin contained in Annex II ;                                January 1990 under the rules in force before that date
                                                                 shall be accepted up to and including 31 October 1990
Whereas, in the light of experience, the presentation of         according to the rules in force when they were issued or
                                                                 made out.
the origin rules could be improved by grouping all the
exceptions to the basic change of heading rule into one
list and by inserting detailed guidance on how they              3. Articles 18 and 19 of Annex II shall apply in the
should be interpreted ;                                          cases of goods exported before 1 January 1990 and
                                                                 retrospective or duplicate movement certificates may be
Whereas it is necessary to amend Articles 1 , 3 and 4 and        issued unter the rules in force before that date.
the Explanatory Notes in Annex 1 to Annex II as a result
of the adoption of a single list ;                               This Regulation shall enter into force on 1 January 1990.
                 This Regulation shall be binding in its entirety and directly applicable in all Member
                 States .
                 Done at Brussels, 4 December 1989 .
                                                                                       For the Council
                                                                                        The President
                                                                                       M. DELEBARRE
(') OJ No L 175 , 1 . 7. 1986, p. 1 .
 ---pagebreak---   No L 387 /66                            Official Journal of the European Communities                                 30 . 12 . 89
                                                               ANNEX
                                                          ■  'ANNEX II
                  concerning the definition of the concept of 'originating products' and methods of administrative
                                                            cooperation
                               TITLE I                                 4.      For the purpose of implementing paragraph 1 (b)
 DEFINITION OF THE CONCEPT OF ORIGINATING                              ( 1 ), products wholly obtained in the Community or in
                            PRODUCTS                                   one or more ACP States which undergo working or
                                                                       processing in one or more countries or territories shall be
                                                                       considered to have been wholly obtained in that or those
                              Article 1                                countries or territories .
 1 . For the purpose of implementing the Decision and
 without prejudice to paragraphs 3 and 4, the following                For the purpose of implementing paragraph 1 (b) (2),
 products shall be considered :                                       working or processing in the Community or in one or
                                                                      more ACP States shall be considered to have been
                                                                      carried out in one or more countries or territories where
 (a) products originating in the Community:                           the products thus obtained undergo subsequent working
       1 . products wholly obtained in the Community;                 or processing in that or those countries or territories .
       2. products obtained in the Community in the manu­
           facture of which products other than those wholly          This paragraph shall be applicable on condition that the
           obtained in the Community are used provided                products in question were transported direct, within the
           that the said products have undergone sufficient           meaning of Article 5.
           working or processing within the meaning of
           Article 3 ;
                                                                      5 . For the purpose of implementing the previous
                                                                      paragraphs, and provided that all the conditions laid
(b) products originating in the countries and territories :           down in those paragraphs are fulfilled, products obtained
                                                                      in two or more countries or territories or in the
       1 . products wholly obtained in one or more                    Community shall be considered to be products ori­
           countries or territories ;                                 ginating in the countries or territory where the last
                                                                      working or processing took place or as products ori­
       2 . products obtained in one or more countries or              ginating in the Community if the last working or
           territories in the manufacture of which products           processing took place in the Community. For this
           other than those wholly obtained in the countries          purpose the working or processing mentioned in Article
           and territories are used, provided that the said           3 (4) (a), (b), (c) and (d) shall not be considered as
           products' have undergone sufficient working or            working or processing, nor shall a combination of such
           processing within the meaning of Article 3.               working or of such processing.
2.       For the purpose of implementing paragraph 1 (b),            6. The products in Annex 2 shall be temporarily
the countries and territories shall be considered to be one          excluded from the scope of this Annex. Nevertheless, the
territory.                                                           arrangements regarding administrative cooperation shall
                                                                     apply mutatis mutandis to these products.
3 . For the purpose of implementing paragraph 1 (a)
( 1 ), products wholly obtained in one or more countries                                           Article 2
or territories which undergo working or processing in
the Community shall be considered to have been wholly                The following shall be considered wholly obtained in
obtained in the Community.                                            one or more countries and territories, in the Community
                                                                      or in one or more ACP States, within the meaning of
                                                                     Article 1 ( 1 ) (a) ( 1 ), (b) ( 1 ) (3) and (4):
For the purpose of implementing paragraph 1 (a) (2),
working or processing in one or more countries or terri­              (a) mineral products extracted from their soil or from
tories shall be considered as having been carried out in                     their seabed ;
the Community, where the products thus obtained
undergo subsequent working or processing in the
Community.                                                           (b) vegetable products harvested therein ;
This paragraph shall be applicable on condition that the             (c) live animals born and raised therein ;
products in question were transported direct, within the
meaning of Article 5 .                                               (d) products from live animals raised therein ;
 ---pagebreak---  30 . 12 . 89                           Official Journal of the European Communities                             No L 387 /67
 (e) products obtained by hunting or fishing conducted            (a) operations to ensure the preservation of merchandise
      therein ;                                                       in good condition during transport and storage
                                                                       (ventilation, spreading out, drying, chilling, placing
                                                                      in salt, sulphur dioxide or other aqueous solutions,
 (f) products of sea fishing and other products taken                 removal of damaged parts, and like operations) ;
      from the sea by their vessels ;
                                                                  (b) simple operations consisting of removal of dust,
(g) products made aboard their factory ships exclusively              sifting or screening, sorting, classifying, matching
      from products referred to in (f);                               (including the making-up of sets of articles),
                                                                      washing, painting, cutting up ;
(h) used articles collected there fit only for the recovery
      of raw materials ;
                                                                  (c) (i) changes of packaging and breaking up and
                                                                           assembly of consignments ;
(i) waste and scrap resulting from manufacturing oper­                (ii) simple placing in bottles, flasks, bags, cases,
      ations conducted therein ;                                           boxes, fixing on cards or boards, etc., and all
                                                                           other simple packing operations ;
(j) goods produced there exclusively from the products
      specified in (a) to (i).                                    (d) affixing marks, labels or other like distinguishing
                                                                      signs on products or their packaging ;
                             Article 3
                                                                  (e) (i) simple mixing of products of the same kind
 1 . For the purposes of Article 1 , non-originating                       where one or more components of the mixtures
materials shall be considered to be sufficiently worked or                 does not meet the conditions laid down in this
processed when the product obtained in classified in a                     Annex to enable them to be considered as ori­
heading which is different from those in which all the                     ginating in the Community, in the countries and
non-originating materials used in its manufacture are                      territories or in an ACP State ;
classified, subject to paragraphs 2 , 3 and 4 .
                                                                      (ii) simple mixing of products of different kinds
                                                                           unless one or more components of the mixture
                                                                           meets the conditions laid down in this Annex to
2.      For a product mentioned in columns 1 and 2 of the
list in Annex 3 , the conditions set out in column 3 for                   enable them to be considered as originating in the
the product concerned shall apply instead of the rule laid                 Community, in the countries and territories or in
down in paragraph 1 .                                                      an ACP State, and provided that such compo­
                                                                           nents contribute in determing the essential
                                                                           characteristics of the finished product;
The expressions 'Chapters' and 'headings' used in this
Annex shall mean the chapters and the headings (four
digit codes) used in the nomenclature which makes up              (f) simple assembly of parts of articles to constitute a
the 'Harmonized Commodity Description and Coding                      complete article ;
System' (hereinafter referred to as this Harmonized
System).
                                                                  (g) a combination of two or more operations mentioned
                                                                      in (a) to (f);
The expression 'classified' shall refer to the classification
of a product or material under a particular heading.
                                                                  (h) slaughter of animals.
3 . Notwithstanding the provisions of paragraph 1 and
without prejudice to the other provisions of this Title,                                      Article 4
the incorporation of non-originating materials and parts
in a given product obtained shall deprive such products            1.   The term 'value ' in the list in Annex 3 shall mean
of their originating status only if the value of the said         the customs value at the time of the import of the
materials and parts incorporated exceeds 5 % of the               non-originating materials used or, if this is not known or
value of the finished product.                                    cannot be ascertained, the first ascertainable price paid
                                                                  for the materials in the territory concerned.
4 . For the purpose of implementing paragraphs 1 and
2 , the following shall always be considered as insufficient      Where the value of the originating materials used needs
working or processing to confer the status of originating         to be established , the preceding subparagraph shall be
products, whether or not there is a change of heading :           applied mutatis mutandis.
 ---pagebreak---  No L 387 / 68                           Official Journal of the European Communities                                 30 . 12 . 89
 2.    The term 'ex works price' in the list in Annex 3                                         TITLE II
 shall mean the ex works price of the product obtained                       ARRANGEMENTS FOR ADMINISTRATIVE
 minus any internal taxes which are, or may be, repaid                                     COOPERATION
 when the product obtained is exported.
                                                                                                Article 6
                            Article ")
                                                                    1 . (a) Evidence of products' originating status, within
 1 . For the purpose of implementing Article 1 (. 1 ), (3)                    the meaning of this Annex, is given by a
 and (4), products whose transport is effected without                        movement certificate EUR. 1 ,      of which        a
 entering into territory other than that of the Community,                   specimen is given in Annex 4 .
 the countries and territories or the ACP States shall be
 considered to have been transported direct from the                     (b) However, the evidence of originating status,
 countries and territories or the ACP States to the
                                                                             within the meaning of this Annex, of products
Community or from the Community or the ACP States                            which form the subject of postal consignments
to the countries and territories. Goods constituting one                     (including parcels), provided that they consist
single consignment may, however, be transported                              only of originating products and that the value
through territory other than that of the Community, the                      does not exceed ECU 2 590 per consignment, is
countries and territories or the ACP States , with, should
                                                                             given by a form EUR. 2, of which a specimen is
the occasion arise, transhipment or temporary ware­                          given in Annex 5 .
housing in such territory, provided that the crossing of
the latter territory is justified for geographical reasons or
the needs of transport and that the products have not                   (c) Up to and including 30 April 1989 the ecu to be
entered into commerce or been delivered for home use                         used in any given national currency of a Member
and have not undergone operations other than                                 State shall be the equivalent in that national
unloading, reloading or any operation designed to                            currency of the ecu as at 1 October 1986 . For
preserve them in the same state.                                             each successive period of two years it shall be the
                                                                             equivalent in that national currency of the ecu as
                                                                             at the first working day in October in the year
Interruptions or changes in the method of transport due                      immediately preceding that two-year period.
to force majeure or consequent upon conditions at sea
shall not affect the application of the preferential
treatment laid down in this Annex, provided that the                    (d) Revised amounts replacing the amounts expressed
goods have not, during these interruptions or changes,                       in ecus mentioned above and in Article 16 (2),
entered into commerce or been delivered for home use                         may be introduced by the Community at the
and have not undergone any operations other than those                       beginning of any successive two-year period, if
designed to preserve them in the same state.                                 necessary. These amounts shall be, in any event,
                                                                             such as to ensure that the value of the limits as
                                                                             expressed in the currency of any Member State
                                                                             does not decline .
2.     Evidence    that   the   conditions   referred  to  in
paragraph 1 have been fulfilled shall be supplied to the
relevant customs authorities in the Community by the                    (e) If the goods are invoiced in the currency of
production of:                                                               another Member State, the importing Member
                                                                             State or country or territory shall recognize the
                                                                             amount notified by the Member State concerned.
(a) a through bill of lading issued in the exporting
     Member State, country, territory or ACP State                 2.      Where, at the request of the person declaring the
     covering the passage through the country of transit;          goods at the customs , a dismantled or non-assembled
                                                                   article falling within Chapter 84 or 85 of the harmonized
                                                                   system is imported by instalments on the conditions laid
(b) or a certificate issued by the customs authorities of          down by the relevant authorities, it shall be considered to
     the country of transit :                                      be a single article and a movement certificate may be
    — giving an exact description of the goods,                    submitted for the whole article upon import of the first
                                                                   instalment.
    — stating the dates of unloading and reloading of
         the goods or of their embarkation or disembar­
         kation, identifying the ships used,
                                                                   3 . Accessories , spare parts and tools despatched with a
    — certifying the conditions under which the goods              piece of equipment, machine, apparatus or vehicle which
         remained in the transit country ;,                        are part of the normal equipment and included in the
                                                                   price thereof or are not separately invoiced shall be
                                                                   regarded as one with the piece of equipment, machine,
(c) or failing these, any substantiating documents.                apparatus or vehicle in question.
 ---pagebreak--- 30 . 12 . 89                          Official Journal of the European Communities                            No L 387 /69
4.     Sets, as defined in General Rule 3 of the                exclude all possibility of fraudulent additions. To this
harmonized system, shall be regarded as originating             end, the description of the goods must be indicated
when all component articles are originating products .          without leaving any blank lines. Where the space is not
Nevertheless, when a set is composed of originating and         completely filled, a horizontal line must be drawn below
non-originating articles, the set as a whole shall be           the last line of the description, the empty space being
regarded as originating provided that the value of the          crossed through .
non-originating articles does not exceed 1 5 % of the
total value of the set.
                                                                4.      The date of issue of the movement certificate must
                                                                be indicated in the part of the certificate reserved for the
                                                                customs authorities .
                          Article 7
 1 . A movement certificate EUR. 1 shall be issued by                                      Article 9
the customs authorities of the exporting Member State
or country or territory when the goods to which it               1.     Movement certificates EUR. 1 shall be made out on
relates are exported . It shall be made available to the        the form of which a specimen is given in Annex 4. This
exporter as soon as actual export has been effected or          form shall be printed in one or more of the official
ensured .
                                                                languages of the Community. Certificates shall be made
                                                                out in one of these languages and in accordance with the
2.    In exceptional circumstances a movement certificate       provisions of the domestic law of the exporting Member
EUR. 1 may also be issued after export of the goods to          State, country or territory. If they are handwritten, they
which it relates if it was not issued at the time of export     shall be completed in ink and in capital letters.
because of errors or involuntary omissions or special
circumstances . In this case , the certificate shall bear a     2.      Each certificate shall measure 210 x 297 mm, a
special reference to the conditions in which it was issued .    tolerance of up to plus 8 mm or minus 5 mm in the
                                                                length may be allowed. The paper used must be white
                                                                writing paper, sized, not containing mechanical pulp and
3. A movement certificate EUR. 1 shall be issued only           weighing not less than 25 g/m2. It shall have a printed
on application having been made in writing by the               green guilloche pattern background making any fal­
exporter. Such application shall be made on a form, of          sification by mechanical or chemical means apparent to
which a specimen 4 is given in Annex 4, which shall be          the eye.
completed in accordance with this Annex.
                                                                3 . The exporting Member States and the relevant
4. A movement certificate EUR. 1 may be issued only             authorities of the exporting countries and territories may
where it can serve as the documentary evidence required         reserve the right to print the certificates themselves or
for the purpose of implementing the Decision.                   may have them printed by printers they have approved.
                                                                In the latter case, each certificate must include a
5 . Applications for movement certificates EUR. 1 must          reference to such approval. Each certificate must bear the
be preserved for at least three years by the customs            name and address of the printer or a mark by which the
authorities of the exporting Member State, country or           printer can be identified. It shall also bear a serial
territory.                                                      number, either printed or not, by which it can be iden­
                                                                tified .
                          Article 8
                                                                                          Article 10
1 . The movement certificate EUR. 1 shall be issued by          1 . Under the responsibility of the exporter, he or his
the customs authorities of the exporting Member State ,         authorized representative shall request the issue of a
country or territory if the goods can be considered 'ori­       movement certificate EUR. 1 .
ginating products' within the meaning of this Annex.
                                                                2. The exporter or his representative shall submit with
2. For the purpose of verifying whether the conditions          his request any appropriate supporting document proving
stated in paragraph 1 have been met, the customs                that the goods to be exported are such as to qualify for
authorities shall have the right to call for any                the issue of a movement certificate EUR. 1 .
documentary evidence or to carry out any check which
they consider appropriate .
                                                                                          Article 11
3 . It shall be the responsibility of the customs                1.     A movement certificate EUR. 1 must be submitted,
authorities of the exporting Member State, country or           within 10 months of the date of issue by the customs
territory to ensure that the forms referred to in Article 9     authorities of the exporting Member State, country or
are duly completed. In particular, they shall check             territory, to the customs authorities of the importing
whether the space reserved for the description of the           Member State, country or territory where the goods are
goods has been completed in such a manner as to                 entered .
 ---pagebreak---   No L 387 / 70                         Official Journal of the European Communities                                   30 . 12 . 89
  2. It shall at any time be possible to replace one or             latter case , each form must include a reference to such
  more movement certificates EUR. 1 by one or more                  approval. Each     form shall bear the distinctive sign
  other movement certificates EUR. 1 provided that this is          attributed to the   approved printer and a serial number,
  done at the customs office where the goods are located .         either printed or   not, by which it can be identified.
                                                                   A form EUR. 2 shall be completed for each postal
                          Article 12
                                                                   consignment. After completing and signing the form, the
  Movement certificates EUR. 1 shall be submitted to               exporter shall, in the case of consignments by parcel
 customs authorities in the importing Member State,                post, attach the form to the despatch note. In the case of
 country or territory, in accordance with the procedures           consignment by letter post, the exporter shall insert the
  laid down by that Member State, country or territory.            form inside the package.
 The said authorities may require a translation of a
 certificate. They may also require the import declaration         These provisions do not exempt exporters from
 to be accompanied by a statement from the importer to             complying with any other formalities required by
 the effect that the goods meet the conditions required            customs or postal regulations .
 for the implementation of the Decision.
                                                                                               Article 16
                          Article 13                                1 . Goods sent as small packages to private persons or
                                                                   forming part of travellers' personal luggage shall be
 1.    A movement certificate EUR. 1 which is submitted            admitted as originating products to the benefit of the
 to the customs authorities of the importing Member                provisions of this Annex without requiring the
 State, country or territory after the final date for pre­         production of a movement certificate EUR. 1 or the
 sentation specified in Article 1 1 may be accepted for the        completion of a form EUR. 2, provided that such goods
 purpose of applying preferential treatment, where the             are not imported by way of trade and have been declared
 failure to submit the certificate by the final date set is        as meeting the conditions required for the application of
 due to reasons of force majeure or exceptional circum­            these provisions, and where there is no doubt as to the
 stances .
                                                                  veracity of such declaration.
 2.    In other cases of belated presentation, the customs        2 . Imports which are occasional and consist solely of
 authorities of the importing Member State, country or            goods for the personal use of the recipients or travellers
 territory may accept the certificates where the goods            or their families shall not be considered as imports by
 have been submitted to them before the said final date .         way of trade if it is evident from the nature and quantity
                                                                  of the goods that no commercial purpose is in view.
                                                                  Furthermore, the total value of these goods must not
                          Article 14                              exceed ECU 180 in the case of small packages or ECU
                                                                  515 in the case of the contents of travellers' personal
The discovery of slight discrepancies between the                 luggage.
statements made in the movement certificate EUR. 1 and
those made in the documents submitted to the customs
                                                                                             Article 17
office for the purpose of carrying out the formalities for
importing the goods shall not ipso facto render the               1.      Goods sent from a Member State or from a
certificate null and void if it is duly established that the      country or territory for exhibition in a country other
certificate does correspond to the goods submitted.               than a Member State, a country or territory or an ACP
                                                                  State and sold after the exhibition for importation into
                          Article 15                              the Community or into a different country or territory
                                                                  shall benefit on importation from the provisions of this
Form EUR. 2 a specimen of which is given in Annex 5 ,             Decision on condition that the goods meet the
shall be completed by the exporter. It shall be made out          requirements of this Annex entitling them to be
in one of the official languages of the Community and in          recognized as originating in a country or territory and
accordance with the provisions of the domestic law of             provided that it is shown to the satisfaction of the
the exporting country or territory. If it is handwritten, it      customs authorities that :
must be completed in ink and in capital letters.
                                                                  (a) an exporter has consigned these goods from the
                                                                        Community or from a country or territory to the
Form EUR. 2 shall consist of a single sheet measuring                   country in which the exhibition is held and has
210 x 148 mm . The paper used shall be white writing                    exhibited them there ;
paper, sized, not containing mechanical pulp and
weighing not less than 64 g/ m\                                   (b) the goods have been sold or otherwise disposed of by
                                                                        that exporter to someone in the Community or in a
                                                                        country or territory ;
The exporting Member States and the relevant
authorities of the exporting countries or territories may         (c) the goods have been consigned during the exhibition
reserve the right to print the forms themselves or may                  or immediately thereafter to the Community in the
have them printed by printers they have approved. In the                state in which they were sent for exhibition ;
 ---pagebreak---  30 . 12 . 89                           Official Journal of the European Communities                             No L 387 /71
 (d) the goods have not, since they were consigned for                                     Article 20
      exhibition, been used for any purpose other than
      demonstration at the exhibition .                            1 . When paragraphs 2 , 3 and 4 of Article 1 are
                                                                  applied, for the issue of a movement certificate EUR. 1 ,
                                                                  the relevant customs office in the Member State, country
 2.    A movement certificate EUR. 1 must be produced             or territory requested to issue the certificate for products
to the customs authorities in the normal manner. The              in the manufacture of which products coming from other
name and address of the exhibition must be indicated              Member States, other countries or territories or ACP
                                                                  States are used, shall take into consideration the
thereon. Where necessary, additional documentary
 evidence of the nature of the goods and the conditions           declaration, of which a specimen is given in Annex 6,
under which they have been exhibited may be required.             given by the exporter in the State, country or territory
                                                                  from which the products came, either on the commercial
                                                                  invoice applicable to the products, or on a supporting
                                                                  document to that invoice.
3 . Paragraph 1 shall apply to any trade, industrial,
agricultural or crafts exhibition, fair or similar public
show or display which is not organized for private                2.     The submission of the information certificate,
purposes in shops or business premises with a view to the         issued under the conditions set out in Article 21 and of
sale of foreign goods, and during which the goods                 which a specimen is given in Annex 7, may however be
remain under customs control .                                    requested of the exporter by the customs office
                                                                  concerned, either for checking the authenticity and
                                                                  accuracy of information given on the declaration
                          Article 18                              provided for in paragraph 1 , or for obtaining additional
                                                                  information .
 1 . When a certificate is issued within the meaning of
Article 7 (2) after the goods to which it relates have
actually been exported, the exporter must in the                                           Article 21
application referred to in Article 7 (3):                         The information certificate concerning the products
                                                                  taken into use shall be issued at the request of the
— indicate the place and date of export of the goods to           exporter of the products, either in the circumstances
     which the certificate relates,                               envisaged in Article 20 (2), or at the initiative of the
                                                                  exporter, by the relevant customs office in the State,
                                                                  country or territory from which the goods were
— certify that no movement certificate EUR. 1 was                 exported. It shall be made out in duplicate. One copy
     issued at the time of export of the goods in question,       shall be given to the exporter who has requested it, who
     and state the reasons .                                      shall send it either to the exporter of the final products
                                                                  or to the customs office where the issue of the movement
                                                                  certificate EUR. 1 for these products has been requested.
2 . The customs authorities may issue a movement                  The second copy shall be preserved by the office which
certificate EUR. 1 retrospectively only after verifying           has issued it for at least three years.
that the information supplied in the exporter's
application agrees with that in the corresponding file.
                                                                                           Article 22
                                                                  Member States and the relevant authorities of the
Certificates issued retrospectively must be endorsed with
one of the following phrases : 'NACHTRAGLICH                      countries and territories shall take all necessary steps to
AUSGESTELLT,            'DELIVRE A POSTERIORI',                   ensure that goods traded under cover of a movement
'RILASCIATO A POSTERIORI', 'AFGEGEVEN A                           certificate EUR. 1 , and which in the course of transport
POSTERIORI',          'ISSUED RETROSPECTIVELY',                   use a free zone situated in their territory, are not
'UDSTEDT EFTERF0LGENDE' , ' EKAO0EN EK                            replaced by other goods and that they do not undergo
TON YETEPflN', 'EXPEDIDO A POSTERIORI',                           handling other than normal operations designed to
       TIDO A POSTERIORI'.                                        preserve them in the same state.
                                                                                           Article 23
                          Article 19
                                                                  In order to ensure the proper application of this Title,
In the event of the theft, loss or destruction of a               the Member States and the relevant authorities of the
movement certificate EUR. 1 , the exporter may apply to           countries and territories and the ACP States shall assist
the customs authorities which issued it for a duplicate           each other, through their respective customs adminis­
made out on the basis of the export documents in their            trations, in checking the authenticity of movement
possession. The duplicate issued in this way must be              certificates EUR. 1 and the accuracy of the information
endorsed      with    one    of     the  following    words :     concerning the actual origin of the products concerned
'DUPLIKAT',           'DUPLICATA',           'DUPLICATO',         and the declarations by exporters on forms EUR. 2 and
'DUPLICAAT',           'DUPLICATE',          *ANTirPAOO\          the authenticity and accuracy of the information
'DUPLICADO', 'SEGUNDA VIA'.                                       certificates envisaged in Article 20 .
 ---pagebreak---   No L 387 /72                          Official Journal of the European Communities                                 30 . 12 . 89
                           Article 24                               Member State, country or territory shall be under the
                                                                   legislation of the said State, country or territory.
 Penalties shall be imposed on any person who, in order
 to enable goods to be accepted as eligible for preferential
 treatment, draws up, or causes to be drawn up, either a                                    Article 26
 document which contains incorrect particulars for the
 purpose of obtaining a movement certificate EUR. 1 or a           Subsequent verification of the information certificate
 form EUR. 2 containing incorrect particulars.                     referred to in Article 20 shall be carried out in the
                                                                   circumstances envisaged in Article 25 following a similar
                                                                   procedure to that laid down in that Article.
                           Article 25
  1.   Subsequent verification of movement certificates                                     Article 27
 EUR. 1 and of forms EUR. 2 shall be carried out at
 random or whenever the customs authorities of the                The Council shall, if necessary or whenever the relevant
 importing Member State, country or territory have                 authorities of the Community or of a country or
 reasonable doubt as to the authenticity of the document           territory so request, examine the application of the
 or the accuracy of the information regarding the true            provisions of this Annex and their economic effects with
 origin of the goods in question.                                  a view to making any necessary amendments or adapt­
                                                                   ations .
 2.    For the purpose of implementing paragraph 1 , the          The Council shall take into account among other
customs authorities of the importing Member State,                elements the effects on the rules of origin of techno­
country or territory shall return the movement certificate        logical developments .
EUR. 1 or form EUR. 2 or a photocopy thereof, to the
customs authorities of the exporting Member State,
country, or territory, giving, where appropriate, the             Decisions taken shall be implemented as soon as possible.
reasons of form or substance for an inquiry. The invoice,
if it has been submitted, or a copy thereof shall be                                        Article 28
attached to certificate EUR. 1 or to form EUR. 2 and the
customs authorities shall forward any information that             1 . Derogations from this Annex may be adopted by
 has been obtained suggesting that the particulars given          the Council where the development of existing industries
on the said certificate or the said form are inaccurate .         in a country or territory or the creation of new industries
                                                                  in a country or territory justifies them.
If the customs authorities of the importing Member
State, country or territory decide to suspend execution           The Member State concerned, or, where appropriate, the
of the Decision while awaiting the results of the veri­           relevant authority of the country or territory concerned
fication they shall offer to release the goods to the             shall notify the Community of its request for a dero­
importer subject to any precautionary measures judged             gation together with the grounds for the request in
necessary.                                                        accordance with Explanatory Note 1 1 .
3 . The customs authorities of the importing Member               2.     In the examination of requests, particular account
State, country or territory shall be informed of the              shall be taken of :
results of the verification within three months . These
results must be such as to make it possible to determine          (a) the level of development or the geographical
whether the disputed movement certificate EUR. 1 or                    situation of the country or territory concerned ;
form EUR. 2 applies to the goods actually exported, and
whether these goods can, in fact, qualify for the                 (b) cases where the application of the existing rules of
application of the preferential arrangements.                          origin would significantly affect the ability of an
                                                                       existing industry in a country or territory to continue
When such disputes cannot be settled between the                       its exports to the Community, with particular
customs authorities of the importing Member State,                     reference to cases where this could lead to cessation
country or territory and those of the exporting Member                 of its activities ;
State, country or territory, or when they raise a question
as to the interpretation of this Annex, they shall be             (c) specific cases where it can be clearly demonstrated
submitted to the Committee on Origin set up under                      that significant investment in an industry could be
Council Regulation (EEC) No 802/68 of 27 June 1968                     deterred by the rules of origin and where a dero­
on the common definition of the concept of the origin of               gation favouring the realization of an investment
goods 0).                                                              programme would enable these rules to be satisfied
                                                                       by stages .
In all cases the settlement of disputes between the
importer and the customs authorities of the importing             3.     In every case an examination shall be made to
                                                                  ascertain whether the rules relating to cumulation of
(') OJ No L 148 , 28 . 6. 1968 , p. 1 .                           origin do not provide a solution to the problem.
 ---pagebreak--- 30 . 12 . 89                            Official Journal of the European Communities                            No L 387 / 73
4 . In addition, when a request for derogation                    7 . The Council, on the basis of a report from the
concerns a least developed country or territory, its exam­        Committee on Origin , shall examine these requests as
ination shall be carried out with a favourable bias, having       soon as possible and take the necessary steps to ensure
particular regard to :                                            that a decision is reached as quickly as possible and in
                                                                  any case no later than three months after the request has
(a) the economic and social impact of the decision to be          been received .
     taken, especially in respect of employment ;
                                                                  8 . (a) the derogations shall generally be valid for a
(b) the need to apply the derogation for a period taking                  period of three years, but this period may be
     into account the particular situation of the least                   extended to a maximum of five years to take
     developed country or territory concerned and its                     account of the particular situation of the country
     difficulties.
                                                                          or territory requesting the derogation ;
5.     In the examination of requests , special account shall         (b) Provision may be made in the derogation decision
be taken, case by case, of the possibility of conferring                  for renewals for periods of up to two years, but in
originating status on products which include in their                     no case exceeding a total of five years, without
composition products originating in neighbouring                          there being a need for the Council to take a new
developing countries or least developed countries,                        decision, provided that the relevant authorities of
provided that satisfactory administrative cooperation can                 the country(ies) or territory(ies) concerned prove,
be established .                                                          three months before the end of each period, that
                                                                          they are still unable to comply with the provisions
6. Without prejudice to paragraphs 1 to 4, the dero­                      of this Annex for which the derogation was
gation shall be granted where the value added to the                      granted.
non-originating products used in the countries or terri­
tories concerned is at least 60 % of the value of the                                       Article 29
finished product, provided that the derogation is not
such as to cause serious injury to an economic sector of          The annexes to this Annex shall form an integral part
the Community or of one or more Member States.                    thereof.
 ---pagebreak--- No L 387 / 74                              Official Journal of the European Communities                                     30 . 12 . 89
                                                            Annex 1 to Annex II
                                                         EXPLANATORY NOTES
             Note 1 — Articles 1 and 2
             The terms 'Member States', 'countries and territories' and 'ACP States' shall also cover their territorial
             waters .
             Vessels operating on the high seas, including factory ships, on which the fish caught is worked or
             processed shall be considered as pan of the territory of the Member State, overseas country or territory or
             ACP State to which they belong, provided that they satisfy the conditions set out in Explanatory Note 7.
             Note 2 — Article 1 ( 1 ) (b), (3) and (4)
            In order to determine whether goods originate in the Community, one of the countries or territories or an
            ACP Sate, it shall not be necessary to establish whether the electrical power, fuel, plant and equipment and
            machines and tools used to obtain such goods or whether any products used in the course of production
            which do not ender and which were not intended to enter into the final composition of the goods originate
            in third countries or not.
            Note 3 — Article 1
            The conditions set out in Article 1 relative to the acquisition of originating status must be fulfilled without
            interruption in the Community or the countries and territories or the ACP States.
            If originating products exported from the Community, the overseas countries and territories or the ACP
            States to another country are returned, they must be considered as non-originating unless it can be demon­
            strated to the satisfaction of the customs authorities that :
            — the products returned are the same as those exported, and
            — they have not undergone any operations beyond that necessary to preserve them in good condition
                 while in that country or while they were being exported.
            Note 4 — Article 1
           Where a percentage rule is applied in determining originating status of a product obtained in a Member
            State or a country or territory the value added by the working or processing referred to in Article 1 shall
            correspond to the ex works price of the product obtained less the customs value of third-country products
            imported into the Community or the countries and territories.
            Note 5 — Article 1 (4)
           Within the meaning of Annex II 'ACP States' shall mean the countries referred to as ACP States in the
            third ACP-EEC-Convention, signed at Lome on 8 December 1984.
            Note 6 — Articles 2 and 3
            1 . The unit of qualification for the application of the origin rules shall be the particular product which is
                considered as the basic unit when determining classification using the nomenclature of the harmonized
                system. In the case of sets of products which are classified by virtue of General Rule 3, the unit of
                qualification shall be determined in respect of each item in the set; this also applies to the sets of
                heading Nos 6308 , 8206 and 9605 .
                Accordingly, it follows that :
                — 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,
                — when a consignment consists of a numer of identical products classified under the same heading of
                    the harmonized system , each product must be taken individually when applying the origin rules .
           2. Where, under General Rule 5 of the harmonized system, packing is included with the product for
                classification purposes, it shall be included for purposes of determining origin.
 ---pagebreak--- 30 . 12 . 89                               Official Journal of the European Communities                                    No L 387/75
             Note 7 — Article 2
             The term 'their vessels' shall apply only to vessels :
             — which are registered or recorded in a Member State, a country or territory or an ACP State,
             — which sail under the flag of a Member State, a country or territory or an ACP Sate ,
             — which are owned as to at least 50 °/o by nationals of Member States, countries, territories or ACP
                 States, or by a company with its head office in a Member State, country, territory or ACP State, of
                 which the manager or managers, chairman of the board of directors or of the supervisory board, and
                 the majority of the members of such boards, are nationals of Member States, countries, territories or
                 ACP States and of which, in addition in the case of partnerships or limited companies, at least half the
                 capital belongs to Member States, countries, territories or ACP States, or to public bodies or nationals
                 of Member States, countries , territories or ACP States,
             — of which at least 50 % of the crew, master and officers included, are nationals of Member Sates,
                 countries, territories or ACP States.
             Note 8 — Article 3 ( 1 )
             The Introductory Notes to Annex 3 shall also apply where appropriate to all products manufactured using
             non-originating materials even if they are not subject to a specific condition contained in the list in Annex
             III but are subject instead to the change of heading rule set out in Article 1 .
             Note 9 — Article 4
             'Ex works price' shall mean the price paid to the manufacturer in whose enterprise the last working or
             processing is carried out, provided the price includes the value of all the products used in manufacture .
             'Customs value' shall be understood as meaning the customs value laid down in the Convention concerning
             the valuation of goods for customs purposes signed in Brussels on 15 December 1950.
             Note 10 — Article 23
             The authorities consulted shall furnish any information concerning the conditions under which the product
             has been made, indicating especially the conditions under which the rules of origin have been respected in
             the various Member States, countries or territories or ACP States concerned .
             Note 11 — Article 28 ( 1 )
             In order to facilitate the examination of derogation requests by the Council, The Member State concerned
             or the requesting country or territory shall 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 products originating in a third country,
             — nature and quantity of products originating in the Community, the overseas countries and territories or
                 ACP States, which have been processed there,
             — manufacturing process,
             — 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 oberservations.
             The same provisions shall apply to any requests for extension.
             The period stipulated in Article 28 (5) shall run from the date of receipt of the request.
 ---pagebreak--- No L 387 / 76                            Official Journal of the European Communities                                        30 . 12 . 89
                                                          Annex 2 to Annex II
               List of products referred to in Article 1 which are temporarily excluded from the scope of this Protocol
                HS heading                                         Description of product
                    No
            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
               2709
               to                  Mineral oils and products of their distillation ; bituminous substances ; mineral waxes
               2715
            ex 2901               Acyclic hydrocarbons for use as power or heating fuels
            ex 2902               Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as
                                  power or heating fuels
            ex 3403               Lubricating preparations containing petroleum oils or oils obtained from bituminous
                                  minerals, provided they represent less than 70 °/o by weight
            ex 3404               Artificial waxes and prepared waxes with a basis of paraffin, petroleum waxes, waxes
                                  obtained from bituminous minerals, slack wax or scale wax
            ex 3811               Prepared additives for lubricating oil, containing petroleum oils or oils obtained from
                                  bituminous minerals
 ---pagebreak--- 30 . 12 . 89                                 Official Journal of the European Communites                                     No L 387 /77
                                                              Annex 3 to Annex II
             List of working or processing required to be carried out on non-originating materials in order that the
                                              product manufactured can obtain originating status
                                                         INTRODUCTORY NOTES
                                                                     General
             Note 1 :
             1.1 . The first two columns in the list describe the product obtained. The first column gives the heading
                   number, or the chapter number, used in the harmonized system and the second column gives the
                   description of goods used in that system for that heading or chapter. For each entry in the first two
                   columns a rule is specified in column 3 . Where, in some cases, the entry in the first column is preceded
                   by an 'ex', this signifies that the rule in column 3 applies only to the pan of that heading or chapter as
                   described in column 2 .
             1.2 . Where several heading numbers are grouped together in column 1 or a chapter number is given and
                   the description of product in column 2 is therefore given in general terms , the adjacent rule , in column
                   3 applies 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 .
             1.3 . Where there are different rules in the list applying to different products within a heading, each indent
                   contains the description of that pan of the heading covered by the adjacent rule in column 3 .
             Note 2 :
             2.1 . The term 'manufacture' covers any kind of working or processing including 'assembly' or specific
                   operations . However, see Note 3.5 below.
             2.2 . The term ' material' covers any 'ingredient', 'raw material', 'component' or 'pan', etc., used in the
                   manufacture of the product.
             2.3 . The term 'product' refers to the product being manufactured, even if it is intended for later use in
                   another manufacturing operation.
             Note 3 :
             3.1 . In the case of any heading not in the list or any pan of a heading that is not in the list, the 'change of
                   heading' rule set out in Anicle 3 ( 1 ) applies. If a 'change of heading' condition applies to any entry in
                   the list, then it is contained in the rule in column 3 .
             3.2 . The working or processing required by a rule in column 3 has to be carried out only in relation to the
                   non-originating materials used. The restrictions contained in a rule in column 3 likewise apply only to
                   the non-originating materials used.
             3.3 . Where a rule states that 'materials of any heading' may be used, materials of the same heading as the
                   product may also be used, subject, however, to any specific limitations which may also be contained in
                   the rule. However, the expression 'manufacture from materials of any heading including other
                   materials of heading No . . .' means that only materials classified in the same heading as the product of
                   a different description than that of the product as given in column 2 of the list may be used .
             3.4 . If a product, made from non-originating materials which has acquired originating status during manu­
                   facture by vinue of the change of heading rule or its own list rule, is used as a material in the process
                   of manufacture of another product, then the rule applicable to the product in which it is incorporated
                   does not apply to it.
                   — For example:
                       An engine of heading No 8407 , for which the rule states that the value of the non-originating
                       materials which may be incorporated may not exceed 40 % of the ex works price , is made from
                       'other alloy steel roughly shaped by forging' of heading No 7224 .
 ---pagebreak--- No L 387/ 78                                Official Journal of the European Communities                                        30 . 12 . 89
                    If this forging has been forged in the country concerned from a non-originating ingot then the forging
                    has already acquired origin by virtue of the rule for heading No ex 7224 in the list. It can then count
                    as originating in the value calculation for the engine regardless of whether it was produced in the
                   same factory or another. The value of the non-originating ingot is thus not taken into account when
                   adding up the value of the non-originating materials used .
            3.5 . Even if the change of heading rule or the rule contained in the list is satisfied, a product does not have
                   origin if the processing carried out, taken as a whole, is insufficient within the meaning of Article
                   3 (4).
            Note 4 :
           4.1 . The rule in the list represents the minimum amount of working or processing required and the
                   carrying out of more working or processing also confers originating status ; conversely, the carrying
                   out of less working or processing cannot confer origin. Thus if a rule says that non-originating
                   material at a certain level of manufacture may be used, the use of such material at an earlier stage of
                   manufacture is allowed and the use of such material at a later stage is not.
           4.2. 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 of the materials may be used. It does not require that all be used.
                   — For example:
                        The rule for fabrics says that natural fibres may be used and that chemical materials, among other
                        materials, may also be used. This does not mean that both have to be used, one can use one or the
                        other or both .
                   If, however, a restriction applies to one material and other restrictions apply to other materials in the
                   same rule, then the restrictions only apply to the materials actually used.
                   — For example:
                        The rule for sewing machines specifies that the thread tension mechanism used has to originate
                        and that the zigzag mechanism used also has to originate ; these two restrictions only apply if the
                        mechanisms concerned are actually incorporated into the sewing machine.
           4.3 . When a rule in the list specifies that a product must be manufactured from a particular material, the
                  condition obviously does not prevent the use of other materials which, because of their inherent
                  nature, cannot satisfy the rule.
                  — For example:
                        The rule for heading No 1904 which specifically excludes the use of cereals or their derivatives
                        does not prevent the use of mineral salts, chemicals and other additives which are not produced
                        from cereals.
                  — For example :
                        In the case of an article made from non-woven materials, if the use of only non-originating yarn is
                        allowed for this class of article, it is not possible to start from non-woven cloth — even if
                        non-wovens cannot normally be made from yarn. In such cases, the starting material would
                        normally be at the stage before yarn — that is the fibre stage.
                  See also Note 7.3 in relation to textiles.
           4.4. If in a rule in the list two or more percentages are given for the maximum value of non-originating
                  materials that can be used , then these percentages may not be added together. The maximum value of
                  all the non-originating materials used may never exceed the highest of the percentages given.
                  Furthermore, the individual percentages must not be exceeded in relation to the particular materials
                  they apply to.
                                                                    Textiles
           Note 5 :
           5.1 . The term 'natural fibres' is used in the list to refer to fibres other than artificial or synthetic fibres and
                  is restricted to the stages before spinning takes place, including waste and unless otherwise specified ,
                  the term ' natural fibres' includes fibres that have been carded, combed or otherwise processed but not
                  spun .                                                                                   '
 ---pagebreak--- 30 . 12 . 89                                Official Journal of the European Communites                                     No L 387 / 79
             5.2 . 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 .
             5.3 . 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.
             5.4 . 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 6 :
             6.1 . In the case of the products classified in those headings in the list to which, a reference is made in this
                   Introductory Note, the conditions set out in column 3 of the list shall not be applied to any basic
                   textile materials used in their manufacture which, taken together, represent 10 % or less of the total
                   weight of all the basic textile materials used (but see also Notes 6.3 and 6.4 below).
             6.2. However, this tolerance may only be applied to mixed products which have been made from two or
                   more basic textile materials, irrespective of their share of the product.
                   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,
                   — synthetic man-made staple fibres,
                   — artificial man-made staple fibres.
                   — For example:
                       A yarn of heading No 5205 made from cotton fibres of heading No 5203 and synthetic staple
                       fibres of heading No 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres that
                       do not satisfy the origin rules (which require the use of non-originating chemical materials) may be
                       used up to a weight of 10 °/o of the yarn.
                   — For 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, non-originating synthetic
                       yarn that does not satisfy the origin rules (which require the use of non-originating man-made
                       staple fibres not carded or combed or otherwise prepared for spinning) may be used up to a weight
                       of 10 % of the fabric.
                   — For example:
                       Tufted textile fabric of heading No 5802 made from cotton yarn of heading No 5205 and cotton
                       fabric of heading No 5210 is only a mixed product if the cotton fabric is itself a mixed fabric being
                       made from yams classified in two separate headings or if the cotton yarns used are themselves
                       mixtures .
                   — For example:
                       If the tufted textile fabric concerned had been made from cotton yarn of heading No 5205 and
                       synthetic fabric of heading No 5407 , then , obviously, the yarns used are two separate basic textile
                       materials .
                   — For example :
                       A carpet with tufts made both from artificial yarns and tufts made from cotton yarns and with a
                       jute backing is a mixed product because three basic textile materials are used . Thus, any
 ---pagebreak--- No L 387 / 80                                Official Journal of the European Communities                                               30 . 12 . 89
                        non-originating materials that are at a later stage of manufacture than the rule allows may be used,
                        provided their total weight taken together does not exceed 10 % of the weight of the carpet. Thus,
                        the jute backing and /or the artificial yarns and/or cotton yarns could be imported at that stage of
                        manufacture, provided the weight conditions are met.
            6.3 . In the case of fabrics incorporating 'yarn made of polyurethane segmented with flexible segments of
                  polyether whether or not gimped ' this tolerance is 20 % in respect of this yarn.
            6.4 . In the case of fabrics incorporating strip consisting of a core of aluminium foil or of a core of plastic
                  film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by
                  means of an adhesive between two films of plastic film , this tolerance is 30 % in respect of this strip.
            Note 7 :
            7.1 . 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 product concerned may be used provided that their weight does not exceed
                  10 °/o 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 to be regarded as trimmings or accessories.
            7.2 . 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 4.3 .
            7.3 . In accordance with Note 4.3 , 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:
                       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 .
            7.4 . 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 .
HS heading No                          Description of product                          Working or processing carried out on non-originating
                                                                                              materials that confers originating status
     (1)                                         (2)                                                             (3)
    0201             Meat of bovine animals, fresh or chilled                         Manufacture from materials of any heading except
                                                                                      meat of bovine animals, frozen of heading No 0202
    0202             Meat of bovine animals, frozen                                   Manufacture from materials of any heading except
                                                                                     meat of bovine animals, fresh or chilled of heading No
                                                                                     0201
    0206             Edible offal of bovine animals , swine, sheep, goats,           Manufacture from materials of any heading except
                     horses, asses, mules or hinnies , fresh, chilled or             carcases of heading Nos 0201 to 0205
                     frozen
    0210             Meat and edible meat offal , salted , in brine, dried           Manufacture from materials of any heading except
                    or smoked ; edible flours and meals of meat or meat              meat and offal of heading Nos 0201 to 0206 and 0208
                    offal                                                            or poultry liver of heading No 0207
  0302 to            Fish , other than live fish                                     Manufacture in which all the materials of Chapter 3
  0305                                                                               used must already be originating
 ---pagebreak--- 30 . 12 . 89                      Official Journal of the European Communities                             No L 387 / 81
         (1)                           (2)                                                   (3)
    0402 ,    Dairy products                                         Manufacture from materials of any heading except
    0404 to                                                         milk or cream of heading No 0401 or 0402
    0406
    0403     Buttermilk, curdled milk and cream , yogurt, kephir    Manufacture in which :
              and other fermented or acidified milk and cream ,
             whether or not concentrated or containing added        — all the materials of Chapter 4 used must already be
             sugar or other sweetening matter or flavoured or           originating,
             containing added fruit or cocoa
                                                                    — any fruit juice (except those of pineapple, lime or
                                                                        grapefruit) of heading No 2009 used must be orig­
                                                                        inating, and
                                                                    — the value of any materials of Chapter 17 used does
                                                                        not exceed 30 % of the ex-works price of the
                                                                        product
    0408     Birds' eggs, not in shell and egg yolks, fresh, dried, Manufacture from materials of any heading except
             cooked , by steaming or by boiling in weter,           birds' eggs of heading No 0407
             moulded , frozen or otherwise preserved , whether
             or not containing added sugar or other sweetening
             matter
ex 0502      Prepared pigs', hogs' or boars' bristles and hair      Cleaning, disinfecting, sorting and straightening of
                                                                    bristles and hair
ex 0506      Bones and horn-cores unworked                          Manufacture in which all the materials of Chapter 2
                                                                    used must already be originating
    0710 to  Edible vegetables, frozen or dried, provisionally      Manufacture in which all the vegetable materials used
    0713     preserved except for heading Nos ex 0710 and ex        must already be originating
             0711
ex 0710      Sweet corn (uncooked or cooked by steaming or          Manufacture from fresh or chilled sweet corn
             boiling in water), frozen
ex 0711      Sweet corn , provisionally preserved                   Manufacture from fresh or chilled sweet corn
    0811     Fruit and nuts, uncooked or cooked by steaming or
             boiling in water, frozen, whether or not containing
             added sugar or other sweetening matter :
             — Containing added sugar                               Manufacture in which the value of any materials of
                                                                    Chapter 17 used does not exceed 30 % of the value of
                                                                    the ex-works price of the product
             — Other                                                Manufacture in which all the fruit or nuts used must
                                                                    already be originating
    0812     Fruit and nuts provisionally preserved (for example ,  Manufacture in which all the fruit or nuts used must
             by sulphur dioxide gas, in brine, in sulphur water     already be originating
             or in other preservative solutions), but unsuitable in
             that state for immediate consumption
    0813     Fruit, dried, other than that of heading Nos 0801      Manufacture in which all the fruit or nuts used must
             to 0806 ; mixtures of nuts or dried fruits of this     already be originating
             chapter
    0814     Peel of citrus fruit or melons (including water­       Manufacture in which all the fruit or nuts used must
             melons), fresh, frozen , dried or provisionally        already be originating
             preserved in brine, in sulphur water or in other
             preservative solutions
 ---pagebreak---  No L 387 / 82                       Official Journal of the European Communities                                  30 . 12 . 89
          (1)                             ( 2)                                                 (3)
 ex Chapter 1 1  Products of the milling industry; malt, starches ;    Manufacture in which all the cereals, edible vegetables,
                 inulin ; whest gluten, except for heading No ex       roots and tubers of heading No 0714 or fruit used
                 1106                                                  must already be originating
 ex 1106         Flour and meal of the dried , shelled leguminous      Drying and milling of leguminous vegetables of
                vegetables of heading No 0713                          heading No 0708 ■
     1301        Lac ; natural gums, resins , gum-resins and 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
    1501        Lard ; other pig fat and poultry fat, rendered ,
                whether or not pressed or solvent-extracted :
                — 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 Nos 0203 or 0206 or of meat and edible offal
                                                                      of poultry of heading No 0207
  . 1502        Fats of bovine animals, sheep or goats, raw or
                rendered, whether or not pressed or solvent­
                extracted :
                — 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 animal materials of
                                                                      Chapter 2 used must already be originating
    150.4       Fats and oils and their fractions, of fish or marine
                mammals, whether or not refined, but not
                chemically modified :
                — Solid fractions of fish oils and fats and oils of   Manufacture from materials of any heading including
                    marine mammals                                    other materials of heading No 1504
                — Other                                               Manufacture in which all the animal materials of
                                                                      Chapters 2 and 3 used must already be originating
ex 1505         Refined lanolin                                       Manufacture from crude wool grease of heading No
                                                                      1505
    1506        Other animal fats and oils and their fractions ,
                whether or not refined, but not chemically
                modified :
                — Solid fractions                                     Manufacture from materials of any heading including
                                                                      other materials of heading No 1506
                — Other                                               Manufacture in which all the animal materials of
                                                                      Chapter 2 used must already be originating
ex 1507 to      Fixed vegetable oils and their fractions , whether or
    1515        not refined , but not chemically modified :
                — Solid fractions, except for that of Jojoba oil      Manufacture from other materials of heading Nos
                                                                      1507 to 1515
 ---pagebreak---  30 . 12 . 89                        Official Journal of the European Communities                              No L 387 / 83
          (1 )                             (2)                                                 (3)
ex 1507 to     — Other, except for :                                   Manufacture in which all the vegetable materials used
     1515                                                              must already be originating
     (cont'd)       — Tung oil ; myrtle wax and Japan wax
                    — Those for technical or industrial uses other
                        than the manufacture of foodstuffs for
                        human Consumption
ex 1516        Animal or vegetable fats and oils and their             Manufacture in which all the animal and vegetable
               fractions, re-esterified , whether or not refined but   materials used must already be originating
               not further prepared
ex 1517        Edible liquid mixtures of vegetable oils of heading     Manufacture in which all the vegetable materials used
               Nos 1507 to 1515                                        must already be originating
ex 1519        Industrial fatty alcohols having the character of       Manufacture from materials of any heading including
               artificial waxes                                       fatty acids of heading No 1519
     1601      Sausages and similar products, of meat, meat offal     Manufacture from animals of Chapter 1
               or blood ; food preparations based on these
               products
     1602      Other prepared or preserved meat, meat offal or        Manufacture from animals of Chapter 1
               blood
     1603      Extracts and juices of meat, fish or crustaceans ,     Manufacture from animals of Chapter 1 . However, all
               molluscs or other aquatic invertebrates                fish , crustaceans, molluscs or other aquatic inverte­
                                                                      brates used must already be originating
     1604      Prepared or preserved fish ; caviar and caviar         Manufacture in which all the fish or fish eggs used
               substitutes prepared from fish eggs                    must already be originating
     1605      Crustaceans, molluscs and other aquatic inverte­       Manufacture in which all the crustaceans , molluscs or
               brates, prepared or preserved                          other aquatic invertebrates used must already be orig­
                                                                      inating
ex 1701        Cane or beet sugar and chemically pure sucrose, in     Manufacture in which the value of any materials of
               solid form , flavoured or coloured                     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            Manufacture in which the value of any materials of
                   coloured                                           Chapter 17 used does not exceed 30 °/o of the ex works
                                                                      price of the product
               — Other                                                Manufacture in which all the materials used must
                                                                      already be originating
ex 1703        Molasses resulting from the extraction or refining     Manufacture in which the value of any materials of
               of sugar, flavoured or coloured                        Chapter 17 used does not exceed 30 % of the ex works
                                                                      price of the product
     1704      Sugar confectionery (including white chocolate),       Manufacture in which all the materials used are
               not containing cocos                                   classified in a heading other than that of the product,
                                                                      provided the value of any other materials of Chapter
                                                                      17 used does not exceed 30 % of the ex works price of
                                                                      the product
 ---pagebreak--- No L 387 / 84                        Official Journal of the European Communities                                      30 . 12 . 89
       (1)                                (2)                                                    ( 3)
   1806         Chocolate and other food preparations containing         Manufacture    in which all the materials used          are
                cocoa                                                   classified in a heading other than that of the product,
                                                                        provided the value of any materials of Chapter 17 used
                                                                        does not exceed 30 % of the ex works price of the
                                                                        product
  1901          Malt extract; food preparations of flour, meal,
                starch or malt extract, not containing cocoa powder
                or containing cocoa powder in a proportion by
               weight of less than 50 % , not elsewhere specified
               or included ; food preparations of goods of heading
                Nos 0401 to 0404, not containing cocoa powder or
               containing cocoa powder in a proportion by weight
               of less than 10 %, not elsewhere specified or
               included :
               — Malt extract                                           Manufacture from cereals of Chapter 10
               — Other                                                  Manufacture in which all the materials used are
                                                                        classified in a heading other than that of the product,
                                                                        provided the value of any materials of Chapter 17 used
                                                                        does not exceed 30 % of the ex works price of the
                                                                        product
  1902         Pasta, whether or not cooked or stuffed (with meat       Manufacture in which all the cereals (except durum
               or other substances) or otherwise prepared, such as      wheat), meat, meat offal , fish , crustaceans or molluscs
               spaghetti, macaroni, noodles, lasagne, gnocchi,          used must already be originating
               ravioli, cannelloni ; couscous, whether or not
               prepared
  1903         Tapioca and substitutes therefor prepared from           Manufacture from materials of any heading except
               starch, in the form of flakes, grains, pearls, siftings  potato starch of heading No 1108
               or in similar forms
  1904         Prepared foods obtained by the swelling or roasting
               of cereals or cereal products (for example, corn
               flakes); cereals, other than maize (corn), in grain
              form, pre-cooked or otherwise prepared :
              — Not containing cocoa                                    Manufacture in which :
                                                                       — all the cereals and flour (except maize of the
                                                                            species Zea indurata and durum wheat and their
                                                                           derivatives) used must be wholly obtained, and
                                                                       — the value of any materials of Chapter 17 used does
                                                                           not exceed 30 % of the ex works price of the
                                                                           product
              — Containing cocoa                                       Manufacture from materials not classified in heading
                                                                       No 1 806, provided the value of any materials of
                                                                       Chapter 17 used does not exceed 30 °/o of the ex works
                                                                       price of the product
 1905         Bread , pastry, cakes, biscuits and other bakers'        Manufacture from materials of any heading, except
              wares ,    whether    or    not   containing    cocoa ;  those of Chapter 1 1
              communion wafers, empty cachets of a kind
              suitable for pharmaceutical use, sealing wafers, rice
              paper and similar products
 2001         Vegetables, fruit nuts and other edible parts of         Manufacture in which all the fruit, nuts or vegetables
              plants, prepared or preserved by vinegar or acetic       used must already be originating
              acid
 2002         Tomatoes prepared or preserved otherwise than by         Manufacture in which all the tomatoes used must
              vinegar or acetic acid                                   already be originating
 2003         Mushrooms and truffles, prepared or preserved            Manufacture in which all the mushrooms or truffles
              otherwise than by vinegar or acetic acid                 used must already be originating
 ---pagebreak---  30 . 12 . 89                       Official Journal of the European Communities                             No L 387 / 85
          (1)                           (2)                                                    (3)
     2004 and Other vegetables prepared or preserved otherwise        Manufacture in which all the vegetables used must
     2005     than by vinegar or acetic acid, frozen or not frozen    already be originating
     2006     Fruit, nuts, fruit-peel and other parts of plants ,     Manufacture in which the value of any materials of
              preserved by sugar (drained, glace or crystallized)    Chapter 17 used does not exceed 30 % of the ex works
                                                                     price of the product
     2007     Jams , fruit jellies, marmalades, fruit or nut puree   Manufacture in which the value of any materials of
              and fruit or nut pastes, being cooked preparations,    Chapter 17 used must not exceed 30 °/o of the ex
              whether or not containing added sugar or other         works price of the product
              sweetening matter
     2008     Fruit, nuts and other edible parts of plants
              otherwise prepared or preserved, whether or not
              containing added sugar or other sweetening matter
              or spirit, not elsewhere specified or included :
              — Fruit and nuts cooked otherwise than by              Manufacture in which all the fruit and nuts used must
                  steaming or boiling in water, not containing       already be originating
                  added sugar, frozen
              — Nuts, not containing added sugar or spirits          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
              — Other                                                Manufacture in which all the materials        used are
                                                                     classified in a heading other than that of the product,
                                                                     provided the value of any materials of Chapter 17 used
                                                                     does not exceed 30 % of the ex works price of the
                                                                     product
ex 2009       Fruit juices (including grape must), unfermented       Manufacture in which all the materials used are
              and not containing added spirit, whether or not        classified in a heading other than that of the product,
              containing added sugar or other sweetening matter      provided the value of any materials of Chapter 17 used
                                                                     does not exceed 30 °/o of the ex works price of the
                                                                     product
ex 2101       Roasted chicory and extracts, essences and concen­     Manufacture in which all the chicory used must
              trates thereof                                         already be originating
ex 2103       — Sauces and preparations therefor;            mixed   Manufacture in which all the materials used are
                  condiments and mixed seasonings                    classified in a heading other than that of the product.
                                                                     However, mustard flour or meal or prepared mustard
                                                                     may be used
              — Prepared mustard                                     Manufacture from mustard flour or meal
ex 2104       — Soups and broths and preparations therefor           Manufacture from materials of any heading, except
                                                                     prepared or preserved vegetables of heading Nos 2002
                                                                     to 2005
              — Homogenized composite food preparations              The rule for the heading in which the product would
                                                                     be classified in bulk shall apply
ex 2106       Sugar syrups, flavoured or coloured                    Manufacture in which the value of any materials of
                                                                     Chapter 1 7 used must not exceed 30 % of the ex
                                                                     works price of the product
     2201     Waters , including natural or artificial mineral       Manufacture in which all the water used must already
              waters and aerated waters, not containing added        be originating
              sugar or other sweetening matter nor flavoured ; ice
              and snow
 ---pagebreak---   No L 387 / 86                       Official Journal of the European Communities                                      30 . 12 . 89
         (1)                               (2)                                                       (3)
    2202         Waters, including mineral waters and aerated               Manufacture in which       all the materials used are
                 waters, containing added sugar or other sweetening         classified in a heading other than that of the product,
                 matter    or  flavoured ,  and   other   non-alcohlic      provided the value of any materials of Chapter 17 used
                 beverages, not including fruit or vegetable juices of      does not exceed 30 % of the ex works price of the
                 heading No 2009                                            product and any fruit juice used (except for pineapple,
                                                                            lime and grapefruit juices) must already be originating
 ex 2204         Wine of fresh grapes, including fortified wines, and       Manufacture from other grape must
                 grape must with the addition of alcohol
    2205         The following, containing grape materials :                Manufacture from materials of any heading, except
                                                                            grapes or any material derived from grapes
 ex 2207 ,       Vermouth and other wine of fresh grapes flavoured
 ex 2208 and     with plants or aromatic substances ; ethyl alcohol
 ex 2209         and other spirits, denatured or not ; spirits, liqueurs
                 and other spirituous beverages ; compound alcoholic
                 preparations of a kind used for the manufacture of
                 beverages ; vinegar
 ex 2208         Whiskies of an alcoholic strength by volume of less     • Manufacture in which the value of any cereal based
                 than 50 °/o vol.                                          spirits used does not exceed 15 °/o of the ex works
                                                                           price of the product
 ex 2303         Residues from the manufacture of starch from              Manufacture in which all the maize used must already
                 maize (excluding concentrated steeping liquors), of       be originating
                 a protein content, calculated on tne dry product,
                 exceeding 40 % by weight
ex 2306          Oil cake and other solid residues resulting from the      Manufacture in which all the olives used must already
                extraction of olive oil, containing more than 3 % of       be originating
                 olive oil
    2309        Preparations of a kind used in animal feeding              Manufacture in which all the cereals, sugar or
                                                                           molasses, must or milk used must already be orig­
                                                                           inating
    2402        Cigars, cheroots, cigarillos and cigarettes, of            Manufacture in which at least 70 % by weight of the
                tobacco or of tobacco substitutes                          unmanufactured tobacco or tobacco refuse of heading
                                                                           No 2401 used must already be originating
ex 2403         Smoking tobacco                                            Manufacture in which at least 70 °/o by weight of the
                                                                           unmanufactured tobacco or tobacco refuse of heading
                                                                           No 2401 used must already be originating
ex 2504         Natural crystalline graphite, with enriched carbon         Enriching of the carbon content, purifying and
                content, purified ana ground                               grinding of crude crystalline graphite
ex 2515         Marble, merely cut by sawing or otherwise into             Cutting, by sawing or otherwise, of marble (even if
                blocks or slabs of a rectangular (including square)        already sawn) of a thickness exceeding 25 cm
                shape, of a thickness not exceeding 25 cm
ex 2516         Granite porphyry, basalt, sandstone and other              Cutting, by sawing or otherwise, of stones (even if
                monumental and building stones, merely cut by              already sawn) of a thickness exceeding 25 cm
                sawing or otherwise, into blocks or slabs of a
                rectangular (including square) shape, of a thickness
                not exceeding 25 cm
ex 2518         Calcined dolomite                                          Calcination of dolomite not calcined
 ---pagebreak--- 30 . 12 . 89                       Official Journal of the European Communities                                No L 387 / 87
         (1)                             (2 )                                                   (3>
ex 2519       Crushed natural magnesium carbonate (magnesite),        Manufacture in which all the materials used are
              in hermetically sealed containers, and magnesium        classified in a heading other than that of the product.
              oxide, whether or not pure, other than fused            However, natural magnesium carbonate (magnesite)
              magnesia or dead-burned (sintered) magnesia             may be used
ex 2520       Plasters specially prepared for dentistry               Manufacture in which the value of all the materials
                                                                      used does not exceed 50 °/o 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
ex 2707       Oils in which the weight of the aromatic consti­        These are Annex II products
              tuents exceeds that of the non-aromatic consti­
              tuents, being oils similar to mineral oils obtained by
              distillation of high temperature coal tar, of whicn
              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
    2709      Mineral oils and products of their distillation ; bitu­ These are Annex II products
    to        minous substances ; mineral waxes
    2715
ex Chapter 28 Inorganic chemicals ; organic or inorganic              Manufacture in which all the materials used are
              compounds of precious metals, of rare earth metals,     classified within a heading other than that of the
              of radioactive elements or of isotopes ; except for .   product. However, materials classified within the same
              heading Nos ex 2811 and ex 2833 for which the           heading may be used provided their value does not
              rules are set out below                                 exceed 20 % of the ex works price of the product
ex 2811       Sulphur trioxide                                        Manufacture from sulphur dioxide
ex 2833       Aluminium sulphate                                      Manufacture in which the value of all the materials
                                                                      used does not exceed 50 °/o of the ex works price of
                                                                      the product
ex Chapter 29 Organic chemicals, except for heading Nos ex            Manufacture in which all the materials used are
              2901 , ex 2902 , ex 2905 , 2915 , ex 2932 , 2933 and    classified within a heading other than that of the
              2934, for which the position is set out below           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
ex 2901       Acyclic hydrocarbons for use as power or heating        These are Annex II products
              fuels
ex 2902       Cyclanes and cyclenes (other than azulenes),            These are Annex II products
              benzene, toluene, xylenes, for use as power or
              heating fuels
ex 2905       Metal alcoholates of alcohols of this heading and       Manufacture from materials of any heading, including
              of ethanol or glycerol                                  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
    2915      Saturated acyclic monocarboxylic acids and their        Manufacture from materials of any heading. However,
              anhydrides, halides, peroxides and peroxyacids ;        the value of all the materials of heading Nos 2915 and
              their halogenated , sulphonated, nitrated or            2916 used may not exceed 20 % of the ex works price
              nitrosated derivatives                                  of the product
ex 2932       — Internal      ethers    and    their    halogenated , Manufacture from materials of any heading. However,
                  sulphonated, nitrated or nitrosated derivates       the value of all the materials of heading No 2909 used
                                                                      may not exceed 20 °/o of the ex works price of the
                                                                      product
 ---pagebreak--- No L 387/ 88                       Official Journal of the European Communities                                   30 . 12 . 89
        (1)                             (2)                                                    (3)
ex 2932       — Cyclic acetals and internal hemiacetals and their     Manufacture from materials of any heading
   (cont'd)       halogenated , sulphonated, nitrated or nitrosated
                  derivates
   2933       Heterocyclic compounds with nitrogen hetero­            Manufacture from materials of any heading. However,
              atom(s) only ; nucleic acids and their salts :          the value of all the materials of heading Nos 2932 and
                                                                      2933 used may not exceed 20 % of the ex works price
                                                                      of the product
   2934       Other heterocyclic compounds                            Manufactured from materials of any heading.
                                                                      However, the value of all the materials of heading Nos
                                                                      2832, 2933 and 2934 used may not exceed 20 % of the
                                                                      ex works price of the product
ex Chapter 30 Pharmaceutical products, except for heading Nos         Manufacture in which all the materials used are
              3002 , 3003 and 3004 , for which the rules are set      classified within a heading other than that of the
              out below                                               product. However, materials classified within the same
                                                                      neading may be used provided their value does not
                                                                      exceed 20 °/o of the ex works price of the product
   3002       Human blood ; animal blood prepared for thera­
              peutic, prophylactic or diagnostic uses ; antisera and
              other blood fractions ; vaccines, toxins, cultures of
              micro-organisms (excluding yeasts) and similar
              products :
              — Products consisting of two or more constituents       Manufacture from materials of any heading, including
                 which have been mixed together for therapeutic      other materials of heading No 3002. The materials of
                 or prophylactic uses or unmixed products for        this description may also be used, provided their value
                 these uses, put up in measured doses or in forms    does not exceed 20 °/o of the ex works price of the
                 or packings for retail sale                         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          Manufacture from materials of any heading, including
                      prophylactic uses                              other materials of heading No 3002. The materials of
                                                                     this description may also be used, provided their value
                                                                     does not exceed 20 °/o of the ex works price of the
                                                                     product
                 — Blood fractions other than antisera, haemo­       Manufacture from materials of any heading, including
                     globin and serum globulin                       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 globulin and serum             Manufacture from materials of any heading, including
                     globulin                                        other materials of heading No 3002 . The materials of
                                                                     this description may also be used, provided their value
                                                             1
                                                                     does not exceed 20 °/o 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
 ---pagebreak---  30 . 12 . 89                                   Official Journal of the European Communities                                            No L 387 / 89
          (1)                                         (2 )                                                              (3)
     3003                 Medicaments (excluding goods of heading Nos                         Manufacture in which :
     and                  3002 , 3005 or 3006)
     3004                                                                                     — 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, and
                                                                                              — the value of all the materials used does not exceed
                                                                                                  50 % of the ex works price of the product
ex Chapter 31             Fertilizers except for heading Nos ex 3103 and ex                   Manufacture in which all the materials used are
                          3105 , for which the rules are set out below                        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
ex 3103                  Crushed and powdered calcined natural aluminium                      Crushing and powdering of calcined natural aluminium
                         calcium phosphates                                                   calcium phosphates
ex 3105                  Mineral or chemical fertilizers containing two or                    Manufacture in which :
                         three of the fertilizing elements nitrogen, phos­                    — all the materials used are classified within a heading
                         phorus and potassium ; other fertilizers ; goods of                      other than that of the product. However, materials
                         this chapter, in tablets or similar forms or in
                         packages of a gross weight not exceeding 10 kg,                          classified within the same heading may be used
                         except for :                                                             provided their value does not exceed 20 % of the
                                                                                                  ex works price of the product, and
                         — Sodium nitrate
                                                                                              — the value of all the materials used does not exceed
                         — Calcium cyanamide
                         — Potassium sulphate                                                     50 % of the ex works price of the product
                         — Magnesium potassium sulphate
ex Chapter 32            Tanning or dyeing extracts ; tannins and their deri­                 Manufacture in which all the materials used are
                         vatives ; dyes, pigments and other colouring matter;                 classified within a heading other than that of the
                         paints and varnishes ; putty and other mastics ; inks ;              product. However, materials classified within the same
                         except for heading Nos ex 3201 and 3205, for                         heading may be used provided their value does not
                         which the rules are set out below                                    exceed 20 °/o of the ex works price of the product
ex 3201                  Tannins and their salts, ethers, esters and other                    Manufacture from tanning extracts of vegetable origin
                         derivatives
     3205                Colour lakes ; preparations as specified in note 3 to                Manufacture from materials of any heading, except
                         this chapter based on colour lakes (')                               heading Nos 3202 and 3204 provided the value of any
                                                                                              materials classified in heading No 3205 does not
                                                                                              exceed 20 % of the ex works price of the product
ex Chapter 33            Essential oils and resinoids ; perfumery, cosmetic or                Manufacture in which all the materials used are
                         toilet preparations ; except for heading No 3301 ,                   classified within a heading other than that of the
                         for which the rule is set out below                                  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
    3301                 Essential oils (terpeneless or not),             including           Manufacture from materials of any heading, including
                         concretes and absolutes ; resinoids ; concentrates of                materials of a different 'group' (J) within this heading.
                         essential oils in fats, in fixed oils , in waxes or the             However, materials of the same group may be used,
                         like, obtained by enfleurage or maceration ; terpenic              provided their value does not exceed 20 % of the ex
                         by-products of the deterpenation of essential oils ;               works price of the product
                         aqueous distillates and aqueous solutions of
                         essential oils
(') 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 within another heading in Chapter 32.
(') A 'group' is regarded as any part of the heading separated from the rest by a semi-colon.
 ---pagebreak---  No L 387 / 90                       Official Journal of the European Communities                                   30 . 12 . 89
         (1)                              ( 2)                                                   (3)
 ex Chapter 34  Soap, organic surface-active agents, washing prepa­     Manufacture in which all the materials used are
                rations, lubricating preparations, artificial waxes ,   classified within a heading other than that of the
                prepared waxes, polishing or scouring preparations ,    product. However, materials classified within the same
                candles and similar articles, modelling pastes,         heading may be used provided their value does not
                'dental waxes' and dental preparations with a basis     exceed 20 % of the ex works price of the product
                of plaster; except for heading Nos ex 3403 and
                3404, for which the position is set out below
ex 3403         Lubricating preparations containing petroleum oils     These are Annex II products
                or   oils   obtained   from    bituminous   minerals ,
               provided they represent less than 70 °/o by weight
ex 3404        Artificial waxes and prepared waxes :
               — With a basis of paraffin , petroleum waxes ,          These are Annex II products
                    waxes obtained from bituminous minerals, slack
                    wax or scale wax
               — Other                                                  Manufacture from materials of any heading, except :
                                                                       — hydrogenated oils having the character of waxes of
                                                                            heading No 1516
                                                                       — fatty acids not chemically defined or industrial fatty
                                                                            alcohols having the character of waxes of heading
                                                                            No 1519
                                                                       — materials of heading No 3404 .
                                                                       However, these materials may be used provided their
                                                                       value does not exceed 20 % of the ex works price of
                                                                       the product
ex Chapter 35  Albuminoidal substances ; modified starches ; glues ;   Manufacture in which       all the materials used are
               enzymes ; except for heading Nos 3505 and ex 3507       classified within a heading other than that of the
               for which the rules are set out below                   product. However, materials classified within the same
                                                                       heading may be used provided their value does not
                                                                       exceed 20 °/o of the ex works price of the product
    3505       Dextrins and other modified starches (for example,
               pregelatinized or esterified starches); glues based
               on starches , or on dextrins or other modified
               starches : .
               — Starch ethers and esters                              Manufacture from materials of any heading, including
                                                                       other materials of heading No 3505
               — Other                                                 Manufacture from materials of any heading, except
                                                                       those of heading No 1108
ex 3507        Prepared enzymes not elsewhere specified or             Manufacture in which the value of all the materials
               included                                                used does not exceed 50 % of the ex works price of
                                                                       the product
    Chapter 36 Explosives ; pyrotechnic products ; matches ; pyro­     Manufacture in which       all the materials used are
               phoric alloys ; certain combustible preparations        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
ex Chapter 37  Photographic or cinematographic goods ; except for      Manufacture in which all the materials used are
               heading Nos 3701 , 3702 ana 3704 for whicn the          classified within a heading other than that of the
               rules are set out below                                 product. However, materials classified within the same
                                                                       heading may be used provided their value does not
                                                                       exceed 20 % of the ex works price of the product
 ---pagebreak---  30 . 12 . 89                        Official Journal of the European Communities                                 No L 387 / 91
          (1)                              ( 2)                                                   (3)
     3701     Photographic plates and film in the flat, sensitized ,    Manufacture in which all the materials used are
              unexposed, of any material other than paper,             classified in a heading other than heading No 3702
              paperboard or textiles ; instant print film in the flat,
              sensitized , unexposed , whether or not in packs
     3702     Photographic film in rolls, sensitized, unexposed , of    Manufacture in which all the materials used are
              any material other than paper, paperboard or             classified within a heading other than heading No 3701
              textiles ; instant print film in rolls, sensitized,      or 3702
              unexposed
     3704     Photographic plates , film, paper, paperboard and        Manufacture in which all the          materials used are
              textiles, exposed but not developed                      classified within a heading other than heading Nos
                                                                       3701 to 3704
ex Chapter 38 Miscellaneous chemical products ; except for             Manufacture in which all the materials used are
              heading Nos ex 3801 , ex 3803, ex 3805 , ex 3806 ,       classified within a heading other than that of the
              ex 3807 , 3808 to 3814 , 3818 to 3820 , 3822 and         product. However, materials classified within the same
              3823 for which the rules are set out below :             heading may be used provided their value does not
                                                                       exceed 20 % of the ex works price of the product
ex 3801       — Colloidal graphite in suspension in oil and semi­      Manufacture in which the value of all the materials
                  colloidal graphite ; carbonaceous pastes for elec­   used does not exceed 50 % of the ex works price of
                  trodes                                               the product
              — Graphite in paste form, being a mixture of more        Manufacture from materials of any heading. However,
                  than 30 % by weight of graphite with mineral         the value of the materials of heading No 3403 used
                  oils                                                 must not exceed 20 % of the ex works price of the
                                                                       product
ex 3803       Refined tall oil                                         Refining of crude tall oil
ex 3805       Spirits of sulphate turpentine, purified                 Purification by distillation or refining of raw spirits of
                                                                       sulphate turpentine
ex 3806       Ester gums                                               Manufacture from resin acids
ex 3807       Wood pitch (wood tar pitch)                              Distillation of wood tar
    3808      Miscellaneous chemical products :
    to
    3814
    3818      — Prepared additives for lubricating oil,                These are Annex 11 products
    to            containing petroleum oils or oils obtained from
    3820          bituminous minerals, of heading No 381 1
    3822
    and
    3823      — The following of heading No 3823 :                     Manufacture in which all the materials used are
                                                                       classified within a heading other than that of the
                 — Prepared binders for foundry moulds or              product. However, materials classified within the same
                       cores based on natural resinous products        heading may be used provided their value does not
                                                                       exceed 20 % of the ex works price of the product
                 — Naphthenic acids, their water insoluble salts
                       and their esters
                 — Sorbitol other than that of heading No 2905
                 — Petroleum sulphonates, excluding petroleum
                       sulphonates of alkali metals, of ammonium
                       or of 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
 ---pagebreak---  No L 387 /92                                        Official Journal of the European Communities                                             30 . 12 . 89
            ( 1)                                           (2)                                                                (3)
      3808                      — Ammoniacal gas liquors and spent oxide
      to                             produced in coal gas purification
      3814
      3818                      — Sulphonaphthenic              acids,    their    water
      to
                                     insoluble salts and their esters
      3820
      3822                      — Fusel oil and Dippel's oil
      and                       — Mixtures of salts having different anions
      3823
      (cont 'd)                 — Copying pastes with a basis of gelatin ,
                                     whether or not on a paper or textile backing
                           — Other                                                                Manufacture in which the value of all the materials
                                                                                                  used does not exceed 50 % of the ex works price of
                                                                                                  the product
      3901                 Plastics in primary forms, waste, parings and scrap,                   Manufacture in which :
     to                    of plastic :                                                           — the value of all the materials used does not exceed
      3915
                           — Addition homopolymerization products                                     50 % of the ex works price of the product, and
                                                                                                  — the value of any materials of Chapter 39 used does
                                                                                                      not exceed 20 % of the ex works price of the
                                                                                                      product (')
                           — Other                                                                Manufacturing in which the value of the materials of
                                                                                                  Chapter 39 used does not exceed 20 °/o of the ex works
                                                                                                  price of the product (')
     3916                  Semi-manufactures of plastics :
     to
     3921                  — Flat products , further worked than only                             Manufacture in which the value of any materials of
                                surface-worked or cut into forms other than                       Chapter 39 used does not exceed 50 % of the ex works
                                rectangles ; other products, further worked than                  price of the product
                                only surface-worked
                           — Other :
                                — Addition homopolymerization products                            Manufacture in which :
                                                                                                  — the value of all the materials used does not exceed
                                                                                                      50 % of the ex works price of the product, and
                                                                                                 — the value of any materials of Chapter 39 used does
                                                                                                      not exceed 20 % 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 (')
     3922                  Articles of plastic                                                    Manufacture in which the value of all the materials
     to                                                                                           used does not exceed 50 % of the ex works price of
     3926                                                                                        the product
ex 4001                    Laminated slabs of crepe rubber for shoes                              Lamination of sheets of natural rubber
    4005                  Compounded rubber, unvulcanized , in primary                           Manufacture in which the value of all the materials
                          forms or in plates, sheets or strip                                    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                    Manufacture from materials of any heading, except
                          or cushion tyres, interchangeable tyre treads and                      those of heading Nos 4011 or 4012
                          tyre flaps of rubber
ex 40 1 7                 Articles of hard rubber                                                Manufacture from hard rubber
(') In the case of products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to
    391 1 , on the otner hand , this restriction only applies to that group of materials which predominates by weight in the product.
 ---pagebreak---  30 . 12 . 89                     Official Journal of the European Communities                                  No L 387/ 93
          (1)                           (2)                                                     (3)
 ex 4102       Raw skins of sheep or lambs, without wool on            Removal of wool from sheep or lamb skins, with wool
                                                                       on
      4104    Leather, without hair or wool other than leather of      Retanning of pre-tanned leather
     to       heading No 4108 or 4109                                  or
      4107                                                             Manufacture in which all the materials used are
                                                                       classified in a heading other than that of the product
     4109     Patent leather and patent laminated           leather ;  Manufacture from leather of heading Nos 4104 to
              metallized leather                                       4107 provided its value does not exceed 50 % of the ex
                                                                       works price of the product
ex 4302       Tanned or dressed furskins , assembled :
              — Plates , crosses and similar forms                     Bleaching or dyeing , in addition to cutting and
                                                                       assembly of non-assembled tanned or dressed furskins
              — Other                                                  Manufacture from non-assembled , tanned or dressed
                                                                       furskins
     4303     Articles of apparel, clothing accessories and other      Manufacture from non-assembled , tanned or dressed
              articles of furskin                                     furskins, of heading No 4302
ex 4403       Wood roughly squared                                    Manufacture from wood in the rough, whether or not
                                                                      stripped of its bark or merely roughed down
ex 4407       Wood sawn or chipped lengthwise, sliced or peeled ,     Planing, sanding or finger-jointing
              of a thickness exceeding 6 mm, planed , sanded or
              finger-jointed
ex 4408       Veneer sheets and sheets for plywood , of a             Splicing, pla iing, sanding or finger-jointing
              thickness not exceeding 6 mm, spliced, and other
              wood sawn lengthwise, sliced or peeled, of a
              thickness not exceeding 6 mm, planed, sanded or
              finger-jointed
ex 4409       — Wood (including strips and friezes for parquet        Sanding or finger-jointing
                  flooring, not assembled) continuously shaped
                  (tongued , grooved, rebated, chamfered,
                  V-jointed , beaded, moulded, rounded or the
                  like) along any of its edges or faces, sanded or
                  finger-jointed
              — Beadings and mouldings                                Beading or moulding
ex 4410       Beadings and mouldings, including           moulded     Beading or moulding
     to       skirting and other moulded boards
ex 4413
ex 4415       Packing cases, boxes, crates, drums and similar         Manufacture from boards not cut to size
              packings , of wood
ex 4416       Casks , barrels, vats, tubs and other coopers'          Manufacture from riven staves , not further worked
              products and parts thereof, of wood                     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
                                                                      shales 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
 ---pagebreak---  No L 387 / 94                                   Official Journal of the European Communities                                                    30 . 12 . 89
          (1)                                         ( 2)                                                                 ( 3)
     4503                 Articles of natural cork                                               Manufacture -from cork of heading No 4501
 ex 481 1                 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                        Manufacture from paper-making materials of Chapter
                          or transfer papers (other than those of heading No                    47
                          4809), duplicator stencils and offset plates, of
                          paper, whether or not put up in boxes
     4817                 Envelopes , letter cards, plain postcards and corre­                  Manufacture in which :
                          spondence cards, of paper or paperboard ; boxes,                      — all the materials used are classified within a heading
                          pouches, wallets ana writing compendiums, of
                          paper or paperboard, containing an assortment of                          other than that of the product, and
                          paper stationery                                                      — the value of all the materials used does not exceed
                                                                                                     50 °/o 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                         Manufacture in which :
                          containers, of paper, paperboard, cellulose wadding
                          or webs of cellulose fibres                                           — 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 °/o 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 °/o of the ex works price of
                                                                                                the product
ex 4823                   Other paper, paperboard, cellulose wadding and                        Manufacture from paper-making materials of Chapter
                          webs of cellulose fibres, cut to size or shape                        47
    4909                  Printed or illustrated postcards ; printed cards                      Manufacture      from   materials  not   classified   within
                          bearing personal greetings,               messages or                 heading No 4909 or 4911
                          announcements , whether or not illustrated, with or
                          without envelopes or trimmings
    4910                  Calendars of any kind, printed, including calendar
                          blocks :
                         — Calenders of the 'perpetual' type or with                           Manufacture in which :
                              replaceable blocks mounted on bases other than
                              paper or paperboard                                              — 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 °/o of the ex works price of the product
                         — Other                                                               Manufacture       from   materials  not classified within
                                                                                               heading No 4909 or ,4911
ex 5003                  Silk waste (including cocoons unsuitable for                          Carding or combing of silk waste
                         reeling, yarn waste ana garnetted stock), carded or
                         combed
    5501                 Man-made staple fibres                                                Manufacture from chemical materials or textile pulp
    to
    5507
ex Chapter 50            Yarn , monofilament and thread                                        Manufacture from ('):
    to
                                                                                               — natural fibres not carded or combed or otherwise
    Chapter 55
                                                                                                    processed for spinning,
                                                                                               — chemical materials or textile pulp, or
                                                                                               — paper-making materials
(') For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.
 ---pagebreak---  30 . 12 . 89                                    Official Journal of the European Communities                                              No L 387/ 95
          (1)                                         (2 )                                                                  (3)
 ex Chapter 50            Woven fabrics :
      to
      Chapter 55          — Incorporating rubber thread                                         Manufacture from single yarn (')
      (cont'd)
                          — Other                                                               Manufacture from (') :
                                                                                                — coir yarn,
                                                                                                — natural fibres ,
                                                                                                — man-made staple fibres not carded or combed or
                                                                                                     otherwise processed for spinning,
                                                                                                — chemical materials or textile pulp, or
                                                                                                — paper
                                                                                                or
                                                                                                Printing accompanied by at least two preparatory or
                                                                                                finishing operations (such as scouring, bleaching,
                                                                                                mercerizing, heat setting, raising, calendering , shrink
                                                                                                resistance processing, permanent finishing, decatizing,
                                                                                                impregnating, mending and burling) where the value of
                                                                                                the unprinted fabric used does not exceed 47,5 % of
                                                                                                the ex works price of the product
ex Chapter 56             Wadding, felt and non-wovens ; special yarns, twine                   Manufacture from ('):
                          cordage, ropes and cables and articles thereof
                          except for heading Nos 5602, 5604, 5605 and 5606,                    — coir yarn ,
                          for which the rules are set out below                                — 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 (*):
                                                                                               — natural fibres ,
                                                                                               — chemical materials or textile pulp
                                                                                               However :
                                                                                               — polypropylene filament of heading No 5402,
                                                                                               — polypropylene fibres of heading No 5503 or 5506,
                                                                                                    or
                                                                                               — polypropylene filament tow of heading No 5501 , of
                                                                                                    which the denomination in all cases of a single
                                                                                                    filament or fibre is less than 9 decitex may be used
                                                                                                    provided that their value does not exceed 40 % of
                                                                                                    the ex works price of the product
                              — Other                                                          Manufacture from (') :
                                                                                               — natural fibres ,
                                                                                               — man-made staple fibres made from casein, or
                                                                                               — chemical materials or textile pulp
     5604                Rubber thread and cord , textile covered ; textile
                         yarn , and strip and the like of heading 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
(') For spccial conditions relating to products made of a mixture of textile materials, see Introductory Note 6.
 ---pagebreak---  No L 387 /96                                    Official Journal of the European Communities                                                30. 12 . 89
          (1)                                         (2)                                                                  ( 3)
     5604                 — Other                                                               Manufacture from (l) :
     (cont 'd)                                                                                  — 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                        Manufacture from (') :
                          textile yarn, or strip or the like of heading No 5404                 — natural fibres ,
                          or 5405 , combined with metal in the form of
                          thread, strip or powder or covered with metal                         — man-made staple fibres not carded or combed or
                                                                                                    otherwise processed for spinning,
                                                                                                — chemical materials or textile pulp, or
                                                                                                — paper-making materials
     5606                 Gimped yarn, and strip and the like of heading No                     Manufacture from ('):
                          5404 or 5405, gimped (other then those of heading                     — natural fibres ,
                          No 5605 and gimped horsehair yarn); chenille yarn
                          (including flock chenille yarn); loop wale-yarn                       — man-made staple fibres not carded or combed or
                                                                                                   otherwise processed for spinning,
                                                                                               — chemical materials or textile pulp, or
                                                                                               — paper-making materials
    Chapter 57            Carpets and other textile floor coverings :
                         — Of needleloom felt                                                   Manufacture from (l):
                                                                                               — natural fibres , or
                                                                                               — chemical materials or textile pulp.
                                                                                               However :
                                                                                               — polypropylene filament of heading No 5402,
                                                                                               — polypropylene fibres of heading No 5503 or 5506 ,
                                                                                                   or
                                                                                               — polypropylene filament tow of heading No 5501 of
                                                                                                   which the denomination in all cases of a single
                                                                                                   filament or fibre is less than 9 decitex may be used
                                                                                                   provided that their value does not exceed 40 % of
                                                                                                   the ex works price of the product
                              — Of other felt                                                  Manufacture from ('):
                                                                                               — natural fibres not carded or combed or otherwise
                                                                                                   processed for spinning, or
                                                                                               — chemical materials or textile pulp
                         — Other                                                               Manufacture from (') :
                                                                                               — coir yarn,
                                                                                               — synthetic or artificial filament yarn,
                                                                                               — natural fibres , or
                                                                                               — man-made staple fibres not carded or combed or
                                                                                                   otherwise processed for spinning
(') For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.
 ---pagebreak---  30 . 12 . 89                                    Official Journal of the European Communities                                            No L 387 /97
          (1)                                         (2)                                                                (3)
 ex Chapter 58            Special woven fabrics ; tufted textile fabrics ; lace ;
                          tapestries ; trimmings, embroidery, except for
                          heading Nos 5805 and 5810 ; the rule for heading
                          No 5810 is set out below :
                          — Combined with rubber thread                                         Manufacture from single yarn (')
                          — Other                                                               Manufacture from (') :
                                                                                                — natural fibres ,
                                                                                                — man-made staple fibres not carded or combed or
                                                                                                    otherwise processed for spinning, or
                                                                                                — chemical materials or textile pulp
                                                                                                or
                                                                                                Printing accompanied by at least a 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
     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                          Manufacture from yarn
                          substances, of a kind used for the outer covers of
                         books or the like ; tracing cloth ; prepared painting
                          canvas ; buckram and similar stiffened textile fabrics
                          of a kind used for hat foundations
     5902                Tyre cord fabric of high tenacity yarn of nylon or
                         other polyamides, polyesters or viscose rayon :
                         — Containing not more than 90 % by weight of                          Manufacture from yarn
                              textile materials
                         — Other                                                               Manufacture from chemical materials or textile pulp
     5903                Textile fabrics impregnated, coated , covered or                      Manufacture from yarn
                         laminated with plastics, other than those of heading
                         No 5902
     5904                Linoleum, whether or not cut to shape ; floor                         Manufacture from yarn (')
                         coverings consisting of a coating or covering
                         applied on a textile Dacking, whether or not cut to
                         shape
     5905                Textile wall coverings :                                          l
                         — Impregnated, coated, covered or laminated with                      Manufacture from yarn
                              rubber, plastics or other materials
(') For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.
 ---pagebreak---  No L 387 / 98                                  Official Journal of the European Communities                                            30 . 12 . 89
          (1)                                        (2)                                                              (3)
     5905                — Other                                                            Manufacture from (') :
     (cont'd)                                                                               — coir yarn,
                                                                                            — natural fibres,
                                                                                            — man-made staple fibres not carded or combed or
                                                                                                 otherwise processed for spinning, or
                                                                                            — chemical materials or textile pulp
                                                                                            or
                                                                                            Printing accompanied by at least finishing operation
                                                                                            (such as scouring, bleaching, mercerizing, neat 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 °/o of the ex works
                                                                                            price of the product
     5906                Rubberized textile fabrics , other than those of
                         heading No 5902 :
                         — Knitted or crocheted fabrics                                     Manufacture from (') :
                                                                                            — natural fibres,
                                                                                            — man-made staple fibres not carded or combed or
                                                                                                otherwise processed for spinning, or
                                                                                            — chemical materials or textile pulp
                         — Other fabrics made of synthetic filament yarn,                   Manufacture from chemical materials
                             containing more than 90 °/o by weight of textile
                             materials
                         — Other                                                            Manufacture from yarn
    5907                 Textile fabrics otherwise impregnated, coated or                   Manufacture from yarn
                         covered ; painted canvas being theatrical scenery,
                         studio backcloths or the like
ex 5908                  Incandescent gas mantles, impregnated                              Manufacture from tubular knitted gas mantle fabric
    5909                 Textile articles of a kind suitable for industrial use :
    to
    5911
                         — Polishing discs or rings other than of felt of                   Manufacture from yarn or waste fabrics or rags of
                             heading No 591 1                                               heading No 6310
                         — Other                                                            Manufacture from (') :
                                                                                            — coir yarn,
                                                                                            — natural fibres,
                                                                                            — man-made staple fibres not carded or combed or
                                                                                                otherwise processed for spinning, or
                                                                                            — chemical materials or textile pulp
    Chapter 60           Knitted or crocheted fabrics                                       Manufacture from ('):
                                                                                            — natural fibres ,
                                                                                            — man-made staple fibres not carded or combed or
                                                                                                otherwise processed for spinning, or
                                                                                            — chemical materials or textile pulp
(') For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.
 ---pagebreak---  30 . 12 . 89                                    Official Journal of the European Communities                                           No L 387 / 99
          (1)                                         (2)                                                               (3)
     Chapter 61           Articles of apparel and clothing accessories, knitted
                          or crocheted :
                          — Obtained by sewing together or otherwise                            Manufacture from yarn (')
                               assembling, two or more pieces of knitted or
                               crocheted fabric which have been either cut to
                               form or obtained directly to form
                          — Other                                                               Manufacture from (2) :
                                                                                               — natural fibres,
                                                                                               — man-made staple fibres not carded or combed or
                                                                                                   otherwise processed for spinning, or
                                                                                                — chemical materials or textile pulp
ex Chapter 62            Articles of apparel and clothing accessories, not                      Manufacture from yarn (')
                          knitted or crocheted, except for heading Nos ex
                          6202 , ex 6204 , ex 6206, ex 6209, ex 6210, 6213,
                          6214 , ex 6216 and ex 6217 for which the rules are
                          set out below
ex   6202                Women's, girls' and babies' clothing and 'other                        Manufacture from yarn (')
ex   6204                 made-up clothing accessories', embroidered                           or
ex   6206
ex   6209                                                                                       Manufacture from unembroidered fabric provided the
     and                                                                                       value of the unembroidered fabric used does not
ex 6217                                                                                        exceed 40 °/o of the ex works price of the product (')
ex 6210                   Fire-resistant equipment of fabric covered with foil                 Manufacture from yarn (')
ex 6216                   of aluminized polyester                                              or
     and
ex 6217                                                                                        Manufacture from uncoated fabric provided the value
                                                                                               of the uncoated fabric used does not exceed 40 % of
                                                                                               the ex works price of the product (')
     6213                Handkerchiefs, shawls, scarves, mufflers, mantillas,
     and                 veils and the like :
     6214
                         — Embroidered                                                         Manufacture from unbleached single yarn (') (2)
                                                                                               or
                                                                                               Manufacture from unembroidered fabric provided the
                                                                                               value of the unembroidered fabric used does not
                                                                                               exceed 40 % of the ex works price of the product (')
                         — Other                                                               Manufacture from unbleached single yarn (') (J)
    6301                 Blankets, travelling rugs, bed linen etc. ; curtains,
    to                   etc. ; other furnishing articles :
    6304
                         — Of felt, of non-wovens                                              Manufacture from ('):
                                                                                               — natural fibres, or
                                                                                               — chemical materials or textile pulp
                         — Other :
                              — Embroidered                                                    Manufacture from unbleached single yarn (J)
                                                                                               or
                                                                                               Manufacture from unembroidered fabric (other than
                                                                                               knitted or crocheted) provided the value of the unem­
                                                                                               broidered fabric used does not exceed 40 °/o of the ex
                                                                                               works price of the product
                              —r Other                                                         Manufacture from unbleached single yarn (')
(') See Introductory Note 7 for the treatment of textile trimmings and accessories.
(') For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6 .
 ---pagebreak---   No L 387 / 100                                Official Journal of the European Communities                                               30 . 12 . 89
          ( 1)                                        (2 )                                                             ( 3)
      6305                Sacks and bags, of a kind used for the packing of                  Manufacture from (') :
                          goods                                                              — natural fibres ,
                                                                                             — man-made staple fibres not carded or combed or
                                                                                                 otherwise processed for spinning, or
                                                                                             — chemical materials or textile pulp
     6306                Tarpaulins, sails for boats, sailboards or landcraft,
                          awnings, sunblinds, tents and camping goods :
                         — Of non-wovens                                                     Manufacture from (') :
                                                                                             — natural fibres, or
                                                                                            — chemical materials or textile pulp
                         — Other                                                             Manufacture from unbleached single yarn
 ex 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 (2) .
     6308                Sets consisting of woven fabric and yarn, whether                   Each item in the set must satisfy the rule which would
                         or not with accessories, for making up into rugs,                   apply to it if it were not included in the set. However,
                         tapestries, embroidered table cloths or serviettes or              non-originating articles may be incorporated provided
                         similar textile articles, put up in packings for retail            their total value does not exceed 15 % of the ex works
                         sale                                                               price of the set
     6401                Footwear                                                           Manufacture from materials of any heading except for
     to                                                                                     assemblies of uppers affixed to inner soles or to other
     6405                                                                                   sole components of heading No 6406
     6503                Felt hats and other felt headgear, made from the                   Manufacture from yarn or textile fibres (J)
                         hat bodies, hoods or plateaux of heading No 6501 ,
                         whether or not lined or trimmed
     6505                Hats and other headgear, knitted or crocheted, or                  Manufacture from yarn or textile fibres (J)
                         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
    6601                 Umbrellas       and     sun       umbrellas     (including         Manufacture in which the value of all the materials
                         walking-stick umbrellas, garden umbrellas ana                      used does not exceed 50 % of the ex works price of
                         similar umbrellas)                                                 the product
ex 6803                  Articles of slate or of agglomerated slate                         Manufacture from worked slate
ex 6812                  Articles of asbestos or of mixtures with a basis of                Manufacture from fabricated asbestos fibres or from
                         asbestos or with a basis of asbestos and magnesium                 mixtures with a basis of asbestos or with a basis of
                         carbonate                                                          asbestos and magnesium carbonate
ex 6814                  Articles of mica ; including agglomerated or recon­                Manufacture from worked mica (including agglom­
                         stituted mica on a support of paper, paperboard or                 erated or reconstituted mica)
                         other materials
    7006                 Glass of heading No 7003, 7004 or 7005 , bent,                     Manufacture from materials of heading No 7001
                         edge-worked, engraved, drilled, enamelled or
                         otherwise worked, but not framed or fitted with
                         other materials
(') For spccial conditions relating to products made of a mixture of textile materials, see Introductory Note 6.
(') See Introductory Note 7 for the treatment of textile trimmings and accessories.
 ---pagebreak---  30 . 12 . 89                       Official Journal of the European Communities                              No L 387 / 101
          (1)                            (2 )                                                   (3)
     7007      Safety glass, consisting of toughened (tempered) or     Manufacture from materials of heading No 7001
               laminated glass
     7008     Multiple-walled insulating units of glass                Manufacture from materials of heading No 7001
     7009     Glass mirrors, whether or not framed, including          Manufacture from materials of heading No 7001
              rear-view mirrors
     7010     Carboys, bottles, flasks, jars, pots , phials, ampoules  Manufacture in which       all the materials used are
              and other containers, of glass , of a kind used for      classified within a heading other than that of the
              the conveyance or packing of goods ; preserving jars     product
              of glass ; stoppers, lids and other closures, of glass   or
                                                                       Cutting of glassware, provided the value of the uncut
                                                                       glassware does not exceed 50 % of the ex works price
                                                                       of the product
     7013     Glassware of a kind used for table, kitchen, toilet,     Manufacture in which all the materials used are
              office, indoor decoration or similar purposes (other     classified within a heading other than that of the
              than that of heading No 7010 or 7018)                    product
                                                                       and
                                                                       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
ex 7102       Worked precious or semi-precious stones (natural,       Manufacture from unworked precious or semi-precious
ex 7103       synthetic or reconstructed)                             stones
     and
ex 7104
     7106     Precious metals :
     7108
     and      — Unwrought                                             Manufacture from materials not classified in heading
     7110
                                                                      No 7106, 7108 or 7110
                                                                      or
                                                                      Electrolytic, thermal or chemical separation of precious
                                                                      metals of heading No 7106, 7108 or 7110
                                                                      or
                                                                      Alloying of precious metals of heading No 7106, 7108
                                                                      or 7110 with each other or with base metals
              — Semi-manufactured or in powder form (All)             Manufacture from unwrought precious metals
ex 7107       Metals clad with precious metals, semi-manu­            Manufacture from metals clad with precious metals,
ex 7109       factured                                                unwrought
    and
ex 7111
    7116      Articles of natural or cultured pearls, precious or     Manufacture in which the value of all the materials
              semi-precious stones (natural, synthetic or recon­      used does not exceed 50 % of the ex works price of
              structed)                                               the product
    7117      Imitation jewellery                                     Manufacture in which all the materials used are
                                                                      classified within a heading other than that of the
                                                                      product
                                                                      or
                                                                      Manufacture from base metal parts, not plated or
                                                                      covered with precious metals, provided the value of all
                                                                      the materials used does not exceed 50 % of the ex
                                                                      works price of the product
 ---pagebreak---  No L 387 / 102                        Official Journal of the European Communities                                30 . 12 . 89
         (1)                                (2)                                             ,    <*>
     7207        Semi-finished products of iron or non-alloy steel       Manufacture from materials of heading No 7201 ,
                                                                         7202 , 7203, 7204 or 7205
    7208         Flat-rolled products, bars and rods, angles, shapes     Manufacture from ingots or other primary forms of
    to           and sections of iron or non-alloy steel                 heading No 7206
    7216
    7217         Wire of iron or non-alloy steel                        Manufacture from semi-finished materials of heading
                                                                         No 7207
 ex 7218         Semi-finished products, flat-rolled products, bars     Manufacture from ingots or other primary forms of
    7219         and rods, angles, shapes and sections of stainless     heading No 7218
    to           steel  '
    7222
    7223        Wire of stainless steel                                 Manufacture from semi-finished materials of heading
                                                                        No 7218
ex 7224          Semi-finished products, flat-rolled products, bars     Manufacture from ingots or other primary forms of
    7225         and rods, in irregularly wound coils, of other alloy   heading No 7224
    to           steel
    7227
    7228         Other bars and rods of other alloy steel ; angles,     Manufacture from ingots or other primary forms of
                shapes and sections, of other alloy steel ; hollow      heading No 7206, 7218 or 7224
                drill bars and rods, of alloy or non-alloy steel
    7229        Wire of other alloy steel                               Manufacture from semi-finished materials of heading
                                                                        No 7224
ex 7301         Sheet piling                                            Manufacture from materials of heading No 7206
    7302        Railway or tramway track construction material of       Manufacture from materials of heading No 7206
                iron or steel, the following : rails, check-rails and
                rack rails , switch blades, crossing frogs, point rods
                and other crossing pieces, sleepers (cross-ties), fish­
                plates, chairs , chair wedges, sole plates (base
                plates), rail clips, bedplates, ties and other material
                specialized for jointing or fixing rails
    7304        Tubes , pipes and hollow profiles, of iron (other       Manufacture from materials of heading No 7206,
    7305        than cast iron) or steel                                7207 , 7218 or 7224
    and
    7306
    7308        Structures (excluding prefabricated buildings of        Manufacture in which all the materials used are
                heading No 9406) and parts of structures (for           classified within a heading other than that of the
                example, bridges and bridge-sections, lock-gates,       product. However, welded angles, shapes and sections
                towers, lattice masts, roofs, roofing frameworks,       of heading No 7301 may not be used
                doors and windows and their frames and thresholds
                for    doors,    shutters,  balustrades,   pillars and
                columns), of iron or steel ; plates, rods, angles,
                shapes, sections, tubes and the like, prepared for
                use in structures, of iron or steel
ex 7315         Skid-chains                                             Manufacture in which the value of all the materials of
                                                                        heading No 7315 used does not exceed 50 °/o of the ex
                                                                        works price of the product
ex 7322         Radiators for central heating, not electrically         Manufacture in which the value of all the materials of
                heated                                                  heading No 7322 used does not exceed 5 % of the ex
                                                                        works price of the product
 ---pagebreak---  30 . 12 . 89                     Official Journal of the European Communities                              No L 387 / 103
          (1)                          (2)                                                   (3)
ex Chapter 74 Copper and articles thereof, except for heading      Manufacture in which :
              Nos 7401 to 7405 ; the rule for heading No ex 7403   — all the materials used are classified within a heading
              is set out below
                                                                       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
ex 7403       Copper alloys, unwrought                             Manufacture from refined copper, unwrought, or
                                                                   waste and scrkp
ex Chapter 75 Nickel and articles thereof, except for heading Nos  Manufacture in which :
              7501 to 7503 ;
                                                                   — 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 °/o of the ex works price of the product
ex Chapter 76 Aluminium and articles thereof, except for heading   Manufacture in which
              Nos 7601 and 7602 ; the rule for heading No ex       — all the materials used are classified within a heading
              7601 is set out below
                                                                       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
ex 7601       — Aluminium alloys                                   Manufacture from aluminium, not alloyed, or waste
                                                                   and scrap
              — 'Super-pure' aluminium (ISO No Al 99.99)           Manufacture from aluminium, not alloyed (ISO No Al
                                                                   99.8)
ex Chapter 78 Lead and articles thereof, except for heading Nos    Manufacture in which :
              7801 and 7802 ; the rule for heading No 7801 is set  — all the materials used are classified within a heading
              out below
                                                                       other than that of the product, and
                                                                   — the value of all the materials used does not exceed
                                                                       50 °/o of the ex works price of the product
     7801     Unwrought lead :
              — Refined lead                                       Manufacture from 'bullion ' or 'work' lead
              — Other                                              Manufacture in which all the materials used are
                                                                   classified in a heading other than that of the product.
                                                                   However, waste and scrap of heading No 7802 may
                                                                   not be used
ex Chapter 79 Zinc and articles thereof, except for heading Nos    Manufacture in which :
              7901 and 7902 ; the rule for heading No 7901 is set
              out below                                            — all the materials used are classified in 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
     7901     Unwrought zinc                                       Manufacture in which all the materials used are
                                                                   classified in a heading other than that of the product.
                                                                   However, waste and scrap of heading No 7902 may
                                                                   not be used
 ---pagebreak---  No L 387 / 104                      Official Journal of the European Communities                                     30 . 12 . 89
          (1 )                             (2)                                                     (3 )
 ex Chapter 80   Tin and articles thereof, except for heading Nos       Manufacture in which :
                 8001 , 8002 and 8007 ; the rule for heading No 8001
                 is set out below                                       — all the materials used are classified in 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
    800 ]       Unwrought tin                                           Manufacture in which all the materials used are
                                                                        classified in a heading other than that of the product.
                                                                        However, waste and scrap of heading No 8002 may
                                                                        not be used
ex Chapter 81   Other base metals, wrought ; articles thereof           Manufacture in which the value of all the materials
                                                                        classified in the same heading as the products used
                                                                        does not exceed 50 % of the ex works price of the
                                                                        product
    8206        Tools of two or more of the heading Nos 8202 to         Manufacture in which all the materials used are
                8205 , put up in sets for retail sale                  classified in a heading other than heading Nos 8202 to
                                                                        8205. However, tools of heading Nos 8202 to 8205
                                                                        may be incorporated into the set provided their value
                                                                       does not exceed 15 % of the ex works price of the set
    8207        Interchangeable tools for hand tools, whether or       Manufacture in which :
                not power-operated, or for machine-tools (for
                example, for pressing, stamping, punching, tapping,    — all the materials used are classified in a heading
                threading, drilling, boring, broaching, milling,            other than that of the product, and
                turning or screwdriving), including dies for drawing   — the value of all the materials used does not exceed
                or extruding metal, and rock-drilling or earth­             40 % of the ex works price of the product
                boring tools
    8208        Knives and cutting blades, for machines or for         Manufacture in which :
                mechanical appliances
                                                                       — all the materials used are classified in a heading
                                                                            other than that of the product, and
                                                                       — the value of all the materials used does not exceed
                                                                            40 °/o of the ex works price of the product
ex 8211         Knives with cutting blades, serrated or not            Manufacture in which ail the materials used are
                (including pruning knives), other than knives of       classified in a heading other than that of the product.
                heading No 8208                                        However, knife blades and handles of base metal may
                                                                       be used
    8214        Other articles of cutlery (for example, hair clippers, Manufacture in which         all the materials used are
                butcher's or kitchen cleavers, choppers and mincing    classified in a heading other than that of the product.
                knives, paper knives); manicure or pedicure sets       However, handles of base metal may be used •
                and instruments (including nail files)
    8215        Spoons, forks, ladles , skimmers, cake-servers, fish­  Manufacture in which         all the materials used are
                knives, butter-knives, sugar tongs and similar         classified in a heading other than that of the product.
                kitchen or tableware                                   However, handles of base metal may be used
 ---pagebreak--- 30 . 12 . 89 .                       Official Journal of the European Communities                              No L 387 / 105
         (1)                              (2)                                                    ( 3)
ex 8306        Statuettes and other ornaments , of base metal          Manufacture in which all the materials used are classi­
                                                                       fied in a heading other than that of the product. How­
                                                                       ever, 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 mechan­        Manufacture :
               ical appliances ; parts thereof; except for those fall­ — in which the value of all the materials used does not
               ing within the following headings or parts of head­
               ings for which the rules are set out below :                exceed 40 % of the ex works price of the product,
                                                                           and
               8402 , 8403 , ex 8404, 8406 to 8409, 8411 , 8412 , ex   — where, within the above limit, the materials classi­
               8413 , ex 8414 , 8415 , 8418 , ex 8419, 8420, 8423 ,
               8425 to 8430 , ex 8431 , 8439, 8441 , 8444 to 8447 ,
                                                                           fied within the same heading as the product are
               ex 8448 , 8452 , 8456 to 8466 , 8469 to 8472 , 8480 ,
                                                                           only used up to a value of 10 °/o of the ex works
               8482 , 8484 and 8485                                        price of the product
    8402       Steam or other vapour generating boilers (other         Manufacture :
               than central heating hot water boilers capable also     — in which the value of all the materials used does not
               of producing low pressure steam); superheated
               water boilers                                               exceed 40 °/o of the ex-works price of the product,
                                                                           and
                                                                       — where, within the above limit, the materials classi­
                                                                           fied in the same heading as the product are only
                                                                           used up to a value of 10 % of the ex works price of
                                                                           the product
    8403       Central heating boilers, other than those of heading    Manufacture in which all the materials used are classi­
    and        No 8402 , ana auxiliary plant for central heating       fied in a heading other than heading No 8403 or 8404.
ex 8404        boilers                                                 However, materials which are classified in heading No
                                                                       8403 or 8404 may be used provided their value, taken
                                                                       together, does not exceed 10 °/o 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 com­    Manufacture in which the value of all the materials
               bustion piston engines                                  used does not exceed 40 °/o of the ex works price of
                                                                       the product
    8408       Compression-ignition internal combustion piston         Manufacture in which the value of all the materials
               engines (diesel or semi-diesel engines)                 used does not exceed 40 % of the ex works price of
                                                                       the product
    8409       Parts suitable for use solely or principally with the   Manufacture in which the value of all the materials
               engines of heading No 8407 or 8408                      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 the value of all the materials used does not
                                                                           exceed 40 °/o of the ex works price of the product,
                                                                           and
                                                                       — where, within the above limit, the materials classi­
                                                                           fied in the same heading as the product are only
                                                                           used up to a value of 1 0 % of the ex works price of
                                                                           the product
    8412       Other engines and motors                                Manufacture in which the value of all the materials
                                                                       used does not exceed 40 % of the ex works price of
                                                                       the product
ex 8413        Rotary positive displacement pumps                      Manufacture :
                                                                       — in which the value of all the materials used does not
                                                                           exceed 40 % of the ex-works price of the product,
                                                                           and
                                                                       — where, within the above limit, the materials classi­
                                                                           fied in the same heading as the product are only
                                                                           used up to a value of 10 % of the ex-works price of
                                                                           the product
 ---pagebreak---  No L 387 / 106                      Official Journal of the European Communities                                  30 . 2 . 89
         (1)                               (2)                                                   0)
ex 8414          Industrial fans, blowers and the like                Manufacture :
                                                                      — in which the value of all the materials used does not
                                                                          exceed 40 % of the ex-works price of the product,
                                                                          and
                                                                      — where, within the above limit, the materials classi­
                                                                          fied in the same heading as the product are only
                                                                          used up to a value of 10 % of the ex works price of
                                                                          the product
    8415         Air conditioning machines, comprising a motor­       Manufacture in which the value of all the materials
                 driven fan and elements for changing tne tempera­    used does not exceed 40 % of the ex works price of
                 ture and humidity, including those machines in       the product
                 which the humidity cannot be seperately regulated
    8418         Refrigerators, freezers and other refrigerating or   Manufacture :
                 freezing equipment, electric or other neat pumps     — in which the value of all the materials used does not
                 other than air conditioning machines of heading
                 No 8415                                                  exceed 40 % of the ex works price of the product,
                                                                          and
                                                                      — where , within the above limit, the materials classi­
                                                                          fied within the same heading as the product are
                                                                          only used up to a value of 10 % of the ex works
                                                                          price of the product, and
                                                                      — where the value of all the non-originating materials
                                                                          used does not exceed the value of the originating
                                                                          materials used
ex 8419          Machines for the wood, paper pulp and paper          Manufacture :
                board industries
                                                                      — in which the value of all the materials used does not
                                                                         exceed 40 % of the ex works price of the product,
                                                                         and
                                                                      — where, within the above limit, the materials classi­
                                                                         fied within the same heading as the product are
                                                                         only used up to a value of 25 % of the ex works
                                                                         price of the product
    8420        Calendering or other rolling machines, other than     Manufacture :
                for metals or glass, and cylinders therefor           — in which the value of all the materials used does not
                                                                         exceed 40 % of the ex works price of the product,
                                                                         and
                                                                      — where, within the above limit, the materials classi­
                                                                         fied within the same heading as the product are
                                                                         only used up to a value of 25 % of the ex works
                                                                         price of the product
   8423         Weighing machinery (excluding balances of a sensi­    Manufacture :
                tivity of 5 eg or better), including weight operated
                counting or checking machines ; weighing machine      — in which the value of all the materials used does not
                weights of all kinds                                     exceed 40 % of the ex works price of the product,
                                                                         and
                                                                      — where, within the above limit, the materials classi­
                                                                         fied in the same heading as the product are only
                                                                         used up to a value of 10 % of the ex works price of
                                                                         the product
   8425         Lifting, handling, loading or unloading machinery     Manufacture :
   to
   8428                                                               — in which the value of all the materials used does not
                                                                         exceed 40 % of the ex works price of the product,
                                                                         and
                                                                      — where, within the above limit, the materials classi­
                                                                         fied in heading No 8431 are only used up to a
                                                                         value of 10 % of the ex works price of the product
 ---pagebreak--- 30 . 12 . 89                        Official Journal of the European Communities                             No L 387 / 107
         ( 1)                           (2)                                                      (3)
     8429     Self-propelled bulldozers , angledozers , graders,
              levellers , scrapers, mechanical shovels , excavators,
              shovel loaders, temping machines and road rollers :
              — Road rollers                                         Manufacture in which the value of all the materials
                                                                      used does not exceed 40 % of the ex works price of
                                                                     the product
              — Other                                                Manufacture :
                                                                     — in which the value of all the materials used does not
                                                                         exceed 40 % of the ex works price of the product,
                                                                         and
                                                                     — where, within the above limit, the value of the ma­
                                                                         terials classified within heading No 8431 are only
                                                                         used up to a value of 10 % of tne ex works price of
                                                                         the product
    8430      Other moving, grading, levelling, scraping, excavat­   Manufacture :
              ing, temping, compacting , extracting or boring ma­    — in which the value of all the materials used does not
              chinery, for earth, minerals or ores ; pile-drivers        exceed 40 % of the ex works price of the product,
              and pile-extractors ; snow-ploughs and snow­               and
              blowers
                                                                     — where , within the above limit, the value of the ma­
                                                                         terials classified within heading No 8431 are only
                                                                         used up to value of 10 % of the ex works price of
                                                                         the product
ex 8431       Parts for road rollers                                 Manufacture in which the value of all the materials
                                                                     used does not exceed 40 % of the ex works price of
                                                                     the product
    8439      Machinery for making pulp of fibrous cellulosic        Manufacture :
              material or for making or finishing paper or paper­    — in which the value of all the materials used does not
              board
                                                                         exceed 40 % of the ex works price of the product,
                                                                         and
                                                                     — where, within the above limit, the materials classi­
                                                                         fied within the same heading as the product are
                                                                         only used up to a value of 25 % of the ex works
                                                                         price of the product
    8441      Other machinery for making up paper pulp, paper        Manufacture :
              or paperboard, including cutting machines of all       — in which the value of all the materials used does not
              kinds
                                                                         exceed 40 °/o of the ex works price of the product,
                                                                         and
                                                                     — where, within the above limit, the materials classi­
                                                                         fied within the same heading as the product are
                                                                         only used up to a value of 25 % of the ex works
                                                                         price of the product
    8444      Machines of these headings for use in the textile      Manufacture in which the value of all the materials
    to        industry                                               used does not exceed 40 % of the ex works price of
    8447                                                             the product
ex 8448       Auxiliary machinery for use with machines for          Manufacture in which the value of all the materials
              heading Nos 8444 and 8445                              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 ma­
              chine needles :
              — Sewing machines (lock stitch only) with heads        Manufacture :
                  of a weight not exceeding 16 kg without motor      — in which the value of all the materials used does not
                  or 17 kg with motor
                                                                         exceed 40 % of the ex works price of the product,
                                                                     — where the value of all of the non-originating ma­
                                                                         terials used in assembling the head (without motor)
                                                                         does not exceed the value of the originating ma­
                                                                         terials used, and
                                                                     — the thread tension , crochet and zigzag mechanisms
                                                                         used are already originating
 ---pagebreak---  No L 387/ 108                       Official Journal of the European Communities                                   30 . 12 . 89
        (1)                                (2 )                                                • (3)
    8452        — Other                                                Manufacture in which the value of all the materials
    (cont'd)                                                           used does not exceed 40 % of the ex works price of
                                                                       the product
    8456        Machine-tools and machines and their parts and         Manufacture in which the value of all the materials
   to           accessories of heading Nos 8456 to 8466                used does not exceed 40 % of the ex works price of
    8466                                                               the product
   8469         Office machines (for example, typewriters, calculat­   Manufacture in which the value of all the materials
   to           ing machines, automatic data-processing machines,      used does not exceed 40 % of the ex works price of
    8472        duplicating machines, stapling machines)               the product
   8480         Moulding boxes for metal foundry; mould bases ;        Manufacture in which the value of all the . materials
                moulding patterns ; moulds for metal (other than       used does not exceed 50 % of the ex works price of
                ingot moulds), metal carbides, glass, mineral ma­      the product
                terials, rubber or plastics
   8482         Ball or roller bearings                                Manufacture :
                                                                      — in which the value of all the materials used does not
                                                                           exceed 40 % of the ex works price of the product,
                                                                           and
                                                                      — where, within the above limit, the materials classi­
                                                                           fied in the same heading as the poduct are only
                                                                           used up to a value of 10 Vo of the ex works price of
                                                                           the product
   8484         Gaskets and similar joints of metal sheeting com­     Manufacture in which the value of all the materials
               bined with other material or of two or more layers     used does not exceed 40 % of the ex works price of
               of metal ; sets or assortments of gaskets and similar  the product
               joints, dissimilar in composition, put up in pouches,
               envelopes or similar packings
   8485        Machinery parts, not containing electrical connec­     Manufacture in which - the value of all the materials
               tors, insulators , coils, contacts or other electrical used does not exceed 40 % of the ex works price of
               features, not specified or included elsewhere in this  the product
               chapter
ex Chapter 85  Electrical machinery and equipment and parts           Manufacture :
               thereof; sound recorders and reproducers, tele­
               vision image and sound recorders and reproducers       — in which the value of all the materials used does not
               and parts and accessories of such articles ; except        exceed 40 % of the ex works price of the product,
               for those falling within the following headings or         and
               parts of headings for which the rules are set out      — where, within the above limit, the materials classi­
               below :
                                                                          fied within the same heading as the product are
               8501 , 8502 , ex 8522 , 8523 to 8529 , 8535 to 8537 ,      only used up to a value of 10 % of the ex works
               8542 , 8544 to 8548                                        price of the product
   8501        Electric motors and generators (excluding generat­     Manufacture :
               ing sets)
                                                                      — in which the value of all the materials used does not
                                                                          exceed 40 % of the ex works price of the product,
                                                                          and
                                                                      — where, within the above limit, the materials classi­
                                                                          fied within heading No 8503 are only used up to a
                                                                          value of 10 % of the ex works price of the product
   8502        Electric generating sets and rotary converters         Manufacture :
                                                                      — in which the value of all the materials used does not
                                                                          exceed 40 % of the ex works price of the product,
                                                                          and
                                                                      — where, within the above limit, the materials classi­
                                                                          fied within heading No 8501 or 8503 , taken
                                                                          together, are only used up to a value of 5 % of the
                                                                          ex works price or the product
 ---pagebreak--- 30 . 12 . 89                      Official Journal of the European Communities                            No L 387 / 109
         (1)                           (2)                                                   (3)
ex 8522      Parts and accessories of cinematographic sound re­    Manufacture :
             corders or reproducers for film of 16 mm or more      — in which the value of all the materials used does not
                                                                       exceed 40 % of the ex works price of the product,
                                                                       and
                                                                   — where the value of all the non-originating materials
                                                                       used does not exceed the value of the originating
                                                                       materials used
    8523     Prepared unrecorded media for sound recording or      Manufacture in which the value of all the materials
             similar recording of other phenomena, other than      used does not exceed 40 % of the ex works price of
             products of Chapter 37                                the product
    8524     Records, tapes and other recorded media for sound
             or other similarly recorded phenomena, including
             matrices and masters for the production of records,
             but excluding products of Chapter 37 :
             — Matrices and masters for the production of rec­     Manufacture in which the value of ail the materials
                 ords                                              used does not exceed 40 °/o of the ex works price of
                                                                   the product
             — Other                                               Manufacture :
                                                                   — in which the value of all the materials used does not
                                                                       exceed 40 °/o of the ex works price of the product,
                                                                       and
                                                                   — where, within the above limit, the materials classi­
                                                                       fied within heading No 8523 are only used up to a
                                                                       value of 10 % of tne ex works price of the product
    8525     Transmission apparatus for radio-telephony, radio­    Manufacture :
             telegraphy, radio-broadcasting or television,         — in which the value of all the materials used does not
             whether or not incorporating reception apparatus          exceed 40 °/o of the ex works price of the product,
             or sound recording or reproducing apparatus ; tele­       and
             vision cameras
                                                                   — where the value of all the non-originating materials
                                                                       used does not exceed the value of the originating
                                                                       materials used
    8526     Radar apparatus, radio navigational aid apparatus     Manufacture :
             and radio remote control apparatus                    — in which the value of all the materials used does not
                                                                       exceed 40 °/o of the ex works price of the product,
                                                                       and
                                                                   — where the value of all the non-originating materials
                                                                       used does not exceed the value of the originating
                                                                       materials used, and
    8527     Reception apparatus for radio-telephony, radio­       Manufacture :
             telegraphv or radio-broadcasting, whether or not      — in which the value of all the materials used does not
             combined, in the same housing, with sound re­             exceed 40 °/o of the ex works price of the product,
             cording or reproducing apparatus or a clock              and
                                                                   — where the value of all the non-originating materials
                                                                      used does not exceed the value of the originating
                                                                      materials used
    8528     Television receivers (including video monitors and    Manufacture :
             video projectors), whether or not combined, in the    — in which the value of all the materials used does not
             same nousing, with radio-broadcast receivers or          exceed 40 °/o of the ex works price of the product,
             sound or video recording or reproducing apparatus        and
                                                                   — where the value of all the non-originating materials
                                                                      used does not exceed the value of the originating
                                                                      materials used
    8529     Parts suitable for use solely or principally with the Manufacture :
             apparatus of heading Nos 8525 to 8528                 — in which the value of all the materials used does not
                                                                      exceed 40 % of the ex works price of the product,
                                                                      and
                                                                   — where the value of all the non-originating materials
                                                                      used does not exceed the value of the originating
                                                                      materials used
 ---pagebreak--- No L 387 / 110                         Official Journal of the European Communities                                     30 . 12 . 89
        (1)                                <2>                                                       (3)
    8535        Electrical apparatus for switching or protecting          Manufacture :
    and         electrical circuits, or for making connections to or      — in which the value of all the materials used does not
    8536        in electrical circuits
                                                                              exceed 40 % of the ex works price of the product,
                                                                              and
                                                                          — where, within the above limit, the materials classi­
                                                                              fied within heading No 8538 are only used up to a
                                                                             value of 10 % of the ex works price of the product
    8537        Boards, panels (including numerical control panels),      Manufacture :
                consoles, desks, cabinets and other bases, equipped
                                                                          — in which the value of all the materials used does not
                with two or more apparatus of heading No 8535 or
                8536 , for electric control or the distribution of elec­     exceed 40 % of the ex works price of the product,
                tricity, including those incorporating instruments or        and
                apparatus of Chapter 90, other than switching ap­         — where, within the above limit, the materials classi­
                paratus of heading No 8517                                   fied within heading No 8538 are only used up to a
                                                                             value of 10 °/o of the ex works price of the product
ex 8541         Diodes , transistors and similar semi-conductor de­       Manufacture :
               vices, except wafers not yet cut into chips
                                                                          — in which the value of all the materials used does not
                                                                             exceed 40 % of the ex works price of the product,
                                                                             and
                                                                          — where, within the above limit, the materials classi­
                                                                             fied within the same heading as the products are
                                                                             only used up to a value of 10 % of the ex works
                                                                             price of the product
   8542         Electronic integrated circuits and microassemblies        Manufacture :
                                                                         — in which the value of all the materials used does not
                                                                             exceed 40 % of the ex works price of the product,
                                                                             and
                                                                         — where , within the above limit, the materials classi­
                                                                             fied within heading No 8541 or 8542, taken
                                                                             together, are only used up to a value of 10 °/o of
                                                                             the ex works price of the product
   8544        Insulated (including enamelled or anodized) wire,         Manufacture in which the value of all the materials
               cable (including co-axial cable) and other insulated      used does not exceed 40 % of the ex works price of
               electric conductors, whether or not fitted with con­      the product
               nectors ; optical fibre cables, made up of individu­
               ally sheathed fibres, whether or not assembled with
               electric conductors or fitted with connectors
   8545        Carbon electrodes, carbon brushes, lamp carbons,          Manufacture in which the value of all the materials
               battery carbons and other articles of graphite or         used does not exceed 40 °/o of the ex works price of
               other carbon, with or without metal, of a kind used       the product
               for electrical purposes
   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   Manufacture in which the value of all the materials
               or equipment, being fittings wholly of insulating         used does not exceed 40 % of the ex works price of
               material apart from any minor components of metal         the product
               (for example, threaded sockets) incorporated dur­
               ing moulding solely for purposes of assembly other
               than insulators of heading No 8546 ; electrical con­
               duit tubing and joints therefor, of base metal lined
               with insulsting materiel
   8548        Electrical parts of machinery or apparatus, not           Manufacture in which the value of all the materials
               specified or included elsewhere in this chapter           used does not exceed 40 % of the ex works price of
                                                                         the product
 ---pagebreak--- 30 . 12 . 89                         Official Journal of the European Communities                             No L 387 / 111
         (1)                              (2)                                                    ( 3)
    8601      Railway or tramway locomotives, rolling-stock and        Manufacture in which the value of all the materials
    to        parts thereof                                            used does not exceed 40 % of the ex works price of
    8607                                                               the product
    8608      Railway or tramway track fixtures and fittings ; me­     Manufacture :
              chanical (including electromechanical) signalling,       — in which the value of all the materials used does not
              safety or traffic control equipment for railways,
              tramways , roads, inland waterways, parking fa­              exceed 40 °/o of the ex works price of the product,
                                                                           and
              cilities, port installations or airfields ; parts of the
              foregoing                                                — where, within the above limit, the materials classi­
                                                                           fied within the same heading as the product are
                                                                           only used up to a value of 10 % of the ex works
                                                                           price of the product
    8609      Containers (including containers for the transport       Manufacture in which the value of all the materials
              of fluids) specially designed and equipped for car­      used does not exceed 40 % of the ex works price of
              riage by one or more modes of transport                  the product
ex Chapter 87 Vehicles other than railway or tramway rolling­          Manufacture in which the value of all the materials
              stock and parts and accessories thereof; except for      used does not exceed 40 % of the ex works price of
              those falling within the following headings or parts     the product
              of headings for which the rules are set out below :
              8709 to 8711 , ex 8712 , 8715 and 8716
    8709      Works trucks, self-propelled, not fitted with lifting    Manufacture :
              or handling equipment, of the type used in fac­
              tories, warehouses, dock areas or airports for short     — in which the value of all the materials used does not
              distance transport of goods ; tractors of the type           exceed 40 % of the ex works price of the product,
                                                                           and
              used on railway station platforms ; parts of the fore­
              going vehicles                                           — where, within the above limit, the materials classi­
                                                                           fied within the same heading as the product are
                                                                           only used up to a value of 10 % of the ex works
                                                                           price of the product
    8710      Tanks and other armoured fighting vehicles, mo­          Manufacture :
              torized , whether or not fitted with weapons, and
              parts of such vehicles                                   — in which the value of all the materials used does not
                                                                           exceed 40 % of the ex works price of the product,
                                                                           and
                                                                       — where, within the above limit, the materials classi­
                                                                           fied within the same heading as the product are
                                                                           only used up to a value of 10 % of the ex works
                                                                           price of the product
    8711      Motorcycles (including mopeds) and cycles fitted         Manufacture :
              with an auxiliary motor, with or without side-cars ;
              side-cars                                                — in which the value of all the materials used does not
                                                                           exceed 40 % of the ex works price of the product,
                                                                           and
                                                                       — where the value of all the non-originating materials
                                                                           used does not exceed the value of the originating
                                                                           materials used
ex 8712       Bicycles without ball bearings                           Manufacture from materials not classified within head­
                                                                       ing No 8714
    8715      Baby carriages and parts thereof                         Manufacture :
                                                                       — in which the value of all the materials used does not
                                                                           exceed 40 °/o of the ex works price of the product,
                                                                          and
                                                                       — where , within the above limit, the materials classi­
                                                                          fied within the same heading as the product are
                                                                          only used up to a value of 10 % of the ex works
                                                                           price of the product
 ---pagebreak---  No L 387 / 112                        Official Journal of the European Communities                                   30 . 12 . 89
         (1)                                ( 2)                                                    (3)
    8716          Trailers and semi-trailers ; other vehicles , not me­   Manufacture :
                  chanically propelled ; parts thereof                    — in which the value of all the materials used does not
                                                                              exceed 40 % of the ex works price of the product,
                                                                              and
                                                                          — where, within the above limit, the materials classi­
                                                                              fied within the same heading as the product are
                                                                              only used up to a value of 1 0 % of the ex works
                                                                              price of the product
    8803          Pans of goods of heading No 8801 or 8802                Manufacture in which the value of all the materials of
                                                                          heading No 8803 used does not exceed 5 % of the ex
                                                                          works price of the product
    8804          Parachutes (including dirigible parachutes) and ro­
                  tochutes ; parts thereof ana accessories thereto :
                  — Rotoqhutes                                            Manufacture from materials of any heading including
                                                                          other materials of heading No 8804
                  — Other                                                 Manufacture in which the value of all the materials of
                                                                          heading No 8804 used does not exceed 10 % of the ex
                                                                          works price of the product
   8805           Aircraft launching gear; deck-arrestor or similar       Manufacture in which the value of all the materials of
                  gear ; ground flying trainers ; parts of the foregoing  heading No 8805 used does not exceed 5 % of the ex
                  articles                                               works price of the product
   Chapter 89     Ships, boats and floating structures                    Manufacture in which all the materials used are classi­
                                                                         fied within a heading other than that of the product.
                                                                         However, hulls of heading No 8906 may not be used
ex Chapter 90     Optical, photographic, cinematographic, measuring,     Manufacture :
                 checking, precision, medical or surgical instruments
                  and apparatus ; parts and accessories thereof; except  — in which the value of all the materials used does not
                 for those falling within the following headings or          exceed 40 °/o of the ex works price of the product,
                                                                             and
                 parts of headings for which the rules are set out
                 below :
                                                                         — where, within the above limit, the materials classi­
                 9001 , 9002 , 9004 , ex 9014, 9015 to 9020 and 9024         fied within the same heading as the product are
                 to 9033                                                     only used up to a value of 10 % of the ex works
                                                                             price of the product
   9001          Optical fibres and optical fibre bundles ; optical      Manufacture in which the value of all the materials
                 fibre cables other than those of heading No 8544 ;      used does not exceed 40 % of the ex works price of
                 sheets and plates of polarizing material ; lenses       the product
                 (including contact lenses), prisms, mirrors and
                 other optical elements, of any material, unmounted,
                 other tnan such elements of glass not optically
                 worked
   9002          Lenses , prisms, mirrors and other optical elements,    Manufacture in which the value of all the materials
                 of any material, mounted, being parts of or fittings    used does not exceed 40 % of the ex works price of
                 for instruments or apparatus, other than such el­       the product
                ements of glass not optically worked
   9004          Spectacles, goggles and the like, corrective, protec­   Manufacture in which the value of all the materials
                 tive or other                                           used does not exceed 40 % of the ex works price of
                                                                         the product
 ---pagebreak---  30 . 12 . 89                      Official Journal of the European Communities                            No L 387 / 113
          (1)                            (2)                                                   ( 3)
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),    Manufacture in which the value of all the materials
               hydrographic, oceanographic, hydrological , meteo­    used does not exceed 40 °/o of the ex works price of
               rological or geophysical instruments and appliances,  the product
               excluding compasses ; rangefinders
     9016      Balances of a sensitivity of 5 eg or better, with or  Manufacture in which the value of all the materials
              without weights                                        used does not exceed 40 % of the ex works price of
                                                                     the product
     9017     Drawing, marking-out or mathematical calculating       Manufacture in which the value of all the materials
              instruments (for example, drafting machines, panto­    used does not exceed 40 °/o of the ex works price of
              graphs, protractors, drawing sets, slide rules, disc   the product
              calculators); instruments for measuring length, for
              use in the hand (for example, measuring rods and
              tapes, micrometers, callipers), not specified or in­
              cluded elsewhere in this chapter
ex 9018       Dentists' chairs incorporating dental appliances or    Manufacture from materials of any heading, including
              dentists' spittoons                                    other materials of heading No 9018
     9019 .    Mechano-therapy appliances ; massage apparatus ;      Manufacture :
              psychological aptitude-testing apparatus ; ozone      — in which the value of all the materials used does not
              therapy, oxygen therapy, aerosol therapy, artificial      exceed 40 % of the ex works price of the product,
              respiration or other therapeutic respiration appara­      and
              tus
                                                                    — where, within the above limit, the materials classi­
                                                                        fied in the same heading as the product are only
                                                                        used up to a value of 10 % of the ex works price of
                                                                        the product
     9020     Other breathing appliances and gas masks, exclud­     Manufacture :
              ing protective masks having neither mechanical        — in which the value of all the materials used does not
              parts nor replaceable filters
                                                                        exceed 40 °/o of the ex works price of the product,
                                                                        and
                                                                    — where, within the above limit, the materials classi­
                                                                        fied in the same heading as the product are only
                                                                        used up to a value of 10 % of the ex works price of
                                                                        the product
    9024      Machines and appliances for testing the hardness,     Manufacture in which the value of all the materials
              strength, compressibility, elasticity or other mech­  used does not exceed 40 % of the ex works price of
              anical properties of materials (for example, metals,  the product
              wood, textiles, paper, plastics)
    9025      Hydrometers and similar floating instruments, ther­   Manufacture in which the value of all the materials
              mometers, pyrometers, barometers, hygrometers         used does not exceed 40 % of the ex works price of
              and psychrometers, recording or not, and any com­     the product
              bination of these instruments
    9026      Instruments and apparatus for measuring or check­     Manufacture in which the value of all the materials
              ing the flow, level, pressure or other variables of   used does not exceed 40 % of the ex works price of
              liquids or gases (for example, flow meters, level     the product
              gauges, manometers, heat meters), excluding in­
              struments and apparatus of heading No 9014 , 9015,
              9028 or 9032
    9027      Instruments and apparatus for physical or chemical    Manufacture in which the value of all the materials
              analysis (for example, polarimeters, refractometers,  used does not exceed 40 % of the ex works price of
              spectrometers, gas or smoke analysis apparatus); in­  the product
              struments 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 (in­
              cluding exposure meters); microtomes
 ---pagebreak---  No L 387 / 114                        Official Journal of the European Communities                                  30 . 12 . 89
        (1)                                 (2 )                                                   ( 3)
    9028         Gas, liquid or electricity supply or production me­     Manufacture in which the value of all the materials
                 ters , including calibrating meters therefor            used does not exceed 40 % of the ex works price of
                                                                         the product
    9029         Revolution counters, production counters, taxime­       Manufacture in which the value of all the materials
                 ters , mileometers , pedometers and the like ; speed    used does not exceed 40 % of the ex works price of
                 indicators and tachometers, other than those of         the product
                 heading No 9014 or 9015 ; stroboscopes
   9030          Oscilloscopes, spectrum analysers and other instru­     Manufacture in which the value of all the materials
                 ments and apparatus for measuring or checking           used does not exceed 40 % of the ex works price of
                 electrical quantities, excluding meters of heading      the product
                 No 9028 ; instruments and apparatus for measuring
                or detecting alpha, beta, gamma, X-ray, cosmic or
                other ionizing radiations
   9031          Measuring or checking instruments, appliances and      Manufacture in which the value of all the materials
                 machines, not specified or included elsewhere in       used does not exceed 40 °/o of the ex works price of
                this chapter ; profile projectors                       the product
   9032         Automatic regulating or controlling instruments         Manufacture in which the value of all the materials
                and apparatus                                           used does not exceed 40 % of the ex works price of
                                                                        the product
   9033         Parts and accessories (not specified or included        Manufacture in which the value of all the materials
                elsewhere in this chapter) for machines, appliances,    used does not exceed 40 % of the ex works price of
                instruments or apparatus of Chapter 90                  the product
ex Chapter 91   Clocks and watches and parts thereof; except for        Manufacture in which the value of all the materials
                those falling under the following headings for          used does not exceed 40 % of the ex works price of
                which the rules are set out below :                     the product
                9110 to 9113
   9110         Complete watch or clock movements, unassembled          Manufacture :
                or partly assembled (movement sets); incomplete
                watch or clock movements, assembled ; rough             — in which the value of all the materials used does not
                watch or clock movements                                    exceed 40 % of the ex works price of the product,
                                                                            and
                                                                        — where, within the above limit, the materials classi­
                                                                            fied within heading No 9114 are only used up to a
                                                                            value of 10 % of the ex works price of the product
   9111         Watch cases and parts thereof                           Manufacture :
                                                                        — in which the value of all the materials used does not
                                                                            exceed 40 % of the ex works price of the product,
                                                                            and
                                                                        — where, within the above limit, the materials classi­
                                                                            fied within the same heading as the product are
                                                                            only used up to a value of 10% of the ex works
                                                                            price of the product
   9112         Clock cases and cases of a similar type for other       Manufacture :
                goods of this chapter, and parts thereof                — in which the value of all the materials used does not
                                                                            exceed 40 °/o of the ex works price of the product,
                                                                            and
                                                                        — where , within the above limit, the materials classi­
                                                                            fied within the same heading as the product are
                                                                            only used up to a value of 10 % of the ex works
                                                                            price of the product
 ---pagebreak---  30 . 12 . 89                         Official Journal of the European Communities                             No L 387 / 115
          (J)                               (2)                                                   (3)
     9113        Watch straps, watch bands and watch bracelets,
                 and parts thereof
                 — Of base metal, whether or not plated, or clad        Manufacture in which the value of all the materials
                     with precious metal                                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    Manufacture in which the value of all the materials
                articles                                                used does not exceed 40 % of the ex works price of
                                                                        the product
     Chapter 93 Arms and ammunitions ; parts and accessories            Manufacture in which the value of all the materials
                thereof                                                used does not exceed 50 % of the ex works price of
                                                                       the product
ex 9401         Base metal furniture, incorporating unstuffed cot­     Manufacture in which all the materials used are classi­
     and        ton cloth of a weight of 300 g/m 2 or less             fied within a heading other than that of the product
ex 9403
                                                                       or
                                                                       Manufacture from cotton cloth already made up in a
                                                                       form ready for use of heading No 9401 or 9403, pro­
                                                                       vided :
                                                                       — its value does not exceed 25 % of the ex works
                                                                           price of the product, and
                                                                       — all the other materials used are already originating
                                                                           and are classified within a heading other than
                                                                           heading No 9401 or 9403
    9405        Lamps and lighting fittings including searchlights     Manufacture in which the value of all the materials
                and spotlights and parts thereof, not elsewhere        used does not exceed 50 % of the ex works price of
                specified or included ; illuminated signs, illuminated the product
                name-plates and the like, having a permanently
                fixed light source, and parts thereof not elsewhere
                specified or included
   9406         Prefabricated buildings                                Manufacture in which the value of all the materials
                                                                       used does not exceed 50 % of the ex works price of
                                                                       the product
ex 9502         Dolls , with electric motors                           Manufacture in which the electric motor used must be
                                                                       originating and all other materials used must be classi­
                                                                       fied in a heading other than that of the product
   9503         Other toys ; reduced-size ('scale') models and simi­   Manufacture in which :
                lar recreational models, working or not ; puzzles of
                all kinds                                              — all the materials used are classified within a heading
                                                                           other than that of the product, and
                                                                       — provided the value of all the materials used does
                                                                           not exceed 50 % of the ex works price of the
                                                                           product
ex 9506         Finished golf club heads                               Manufacture from roughly shaped blocks
 ---pagebreak---  No L 387 / 116                        Official Journal of the European Communities                                    30 . 12 . 89
        (1)                                 (2)                                                     (3)
    9507         Fishing rods, fish-hooks and other line fishing
                 tackle ; fish landing nets, butterfly nets and similar
                 nets ; decoy 'birds' (other than those of heading No
                 9208 or 9705) and similar hunting or shooting
                 requisites :
                 — Mounted fish hook with artificial bait ; mounted      Manufacture in which all the materials used are classi­
                     fishing lines including casts                       fied in a heading other than that of the product. How­
                                                                         ever, materials classified in the same heading may be
                                                                         used provided their value does not exceed 25 % of the
                                                                         ex works price of the product
                — Other                                                  Manufacture in which all the materials used are classi­
                                                                         fied in a heading other than that of the product. How­
                                                                         ever, materials classified in the same heading may be
                                                                         used provided their value does not exceed 10 % of the
                                                                         ex works price of the product
ex 9601         Articles of animal, vegetable or mineral carving ma­     Manufacture from 'worked* carving materials of the
   and          terials                                                  same heading
ex 9602
ex 9603          Brooms and brushes, (except for besoms and the          Manufacture in which the value of all the materials
                 like and brushes made from marten or squirrel           used does not exceed 50 % of the ex works price of
                 hair), hand-operated mechanical floor sweepers,        the product
                 not motorized, paint pads and rollers, squeegees
                 and mops
   9605         Travel sets for personal toilet, sewing or shoe or      Each item in the set must satisfy the rule which would
                clothes cleaning                                        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 1 5 °/o of the ex works
                                                                        price of the set
   9606         Buttons, press-fasteners, snap-fasteners and press­     Manufacture in which :
                studs, button moulds and other parts of these ar­       — all the materials used are classified within a heading
                ticles ; button blanks
                                                                             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
   9608         Ball point pens ; felt tipped and other porous-tipped
                pens and markers ; fountain pens, stylograph pens
                and other pens ; duplicating stylos ; propelling or
                sliding pencils ; pen-holders , pencil-holders and
                similar holders ; parts (including caps and clips) of
                the foregoing articles, other than those of heading
                No 9609 :
                — Fountain pens, stylograph pens and other pens         Manufacture in which all the materials used are classi­
                     with nibs                                          fied in a heading other than that of the product. Howr
                                                                        ever, nibs or nib points may be used and the other ma­
                                                                        terials classified within the same heading may also be
                                                                        used provided their value does not exceed 10 % of the
                                                                        ex works price of the product
                — Other                                                 Manufacture in which all the materials used are classi­
                                                                        fied in a heading other than that of the product. How­
                                                                        ever, materials classified in the same heading may be
                                                                        used provided their value does not exceed 10 % or the
                                                                        ex works price of the product
   9612         Typewriter or similar ribbons, inked or otherwise       Manufacture in which
                prepared for giving impressions, whether or not on      — all the materials used are classified within a heading
                spools or in cartridges ; ink-pads, whether or not           other than that of the product, and
                inked, with or without boxes
                                                                        — the value of all the materials used does not exceed
                                                                             50 % of the ex works price of the product
ex 9614         Smoking pipes or pipe bowls                             Manufacture from roughly shaped blocks
 ---pagebreak---                                                                                                            MOVEMENT CERTIFICATE                                                               Annex 4 to Annex II
                                                   1 . Exporter ( Name , full address , country)                                 EUR . 1                              A ooo.ooo
                                                                                                                                                                No
                                                                                                                                          See notes overleaf before completing this form
        .appropriate                                                                                                      2. Certificate used in preferential trade between
                                                   3. Consignee (Name, full address, country) (Optional)
               as
     'bulk
                                                                                                                                                                   and
 ,packed indicate number of articles of state in
                                                                                                                                     (Insert appropriate countries , groups of countries of territories)
                                                                                                                          4. Country, group of countries               S. Country, group of countries
                                                                                                                            or territory in which the                     or territory of destination
                                                                                                                            products are considered as
                                                                                                                            originating
                                                   6. Transport details (Optional)                                        7. Remarks
  are not
    (') If goods
                                                   8. Item number; Marks and numbers ; Number and kind of packages ( 1 ); Description of goods                       9. Gross                    10. Invoices
                                                                                                                                                                        weight (kg)'                 ( Optional)
                                                                                                                                                                        or other mea­
                                                                                                                                                                        sure (litres,
                                                                                                                                                                        m ', etc.)
     .require
territory
       or
regulations ot the exporting country
                                                   11 . CUSTOMS ENDORSEMENT                                                                  12. DECLARATION BY THE EXPORTER
                                                       Declaration certified                                                                      I , the undersigned , declare that the goods
                                                       Export document (')                                                                        described above meet the conditons required
                                                                                                                                                  for the issue of this certificate .
                                                       Form                                    No
                                                      Customs office
where the
                                                       Issuing country or territory                               Stamp
                                                                                                                                                  Place and date
                                                       Date
  Complete only
                                                                               ( Signature )                                                                                  ( Signature )
          i
          i
 ---pagebreak---     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)                                                   ( Place and date)
                                                          Stamp                                                               Stamp
                     (Signature)                                                         (Signature)
                                                                       (') Insert X in the appropriate box.
                                                                   NOTES
1 . Certificates must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect
     particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certifi­
     cate 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.
 ---pagebreak---                                                                                     APPLICATION FOR A MOVEMENT CERTIFICATE
                                       1 . Exporter (Name, full address, country)                               EUR . 1                       N . A 000.000
                                                                                                                        See notes overleaf before completing this form
       .appropriate
                                                                                                         2. Application for a certificate to be used in preferential trade
                                                                                                            between
                                       3. Consignee (Name, full address, country) (Optional)
     'bulk as
     in'
                                                                                                                                                 and
      state
            or                                                                                                     (Insert appropriate countries , groups of countries or territories)
 ,packed indicate number of articles
                                                                                                         4. Country, group of countries              5. Country, group of countries
                                                                                                            or territory in which the                   or territory of destination
                                                                                                            products are considered as
                                                                                                            originating
                                       6. Transport details (Optional)                                   7. Remarks
  are not
(') If goods
                                       8. Item number; Marks and numbers ; Number and kind of. packages ('); Description of goods                  9. Gross                  10. Invoices
                                                                                                                                                       weight (kg)                 (Optional )
                                                                                                                                                       or other mea­
                                                                                                                                                       sure (litres,
                                                                                                                                                       m', etc.)
 ---pagebreak---                                                       DECLARATION BY THE EXPORTER
I , the undersigned , exporter of the goods described overleaf,
DECLARE that the goods meet the conditions required for the issue of the attached certificate ;
SPECIFY          as follows the circumstances which have enabled these goods to meet the above conditions :
SUBMIT          the following supporting documents ('}:
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 arid date )
                                                                                                           (Signature)
(') For example : import documents , movement certificates, invoices, manufacturer's declarations, etc., referring to the products used in manufacture
     or to the goods re-exported in the same state.
 ---pagebreak---                                                                                                         Annex 5 to Annex II
                                                                                                                        1
                          FORM          EUR . 2 no                                                                            Form used in preferential trade
                                                                                                                              between (')                                             and
                     2    Exporter (Name , full address, country)                                                       3     Declaration by exporter
 .side
                                                                                                                             I , the undersigned , exporter of the               goods described below,
                                                                                                                             declare that the goods comply with                  the requirements for the
 the other
                                                                                                                             completion of this form and that the                goods have obtained the
                                                                                                                             status of originating products within               the provisions governing
                                                                                                                             preferential trade shown in box 1 .
     on
                    4     Consignee ( Name , full address , country)
the Instructions
                                                                                                                        5    Place and date
                                                                                                                        6    Signature of exporter
carefully           7     Remarks ( )                                                                                   8    Country of origin ( a )                    9     Country of destination ( 4 )
this form read
                                                                                                                                                                        10    Gross weight (kg)
                    11    Marks ; Numbers of consignment ; Description of goods                                                                12    Authority in the exporting country (')
                                                                                                                                                     responsible for verification of the declara­
                                                                                                                                                     tion by the exporter
completing
Before
                   (*) Insert the countries, groups of countries or territories concerned . (2 ) Refer to any verification already carried out by the appropriate authorities . (3 ) The term ' country of origin * means
                   country , group of countries or territory where the goods are considered to be originating . (*) The term 'country' means country, group of countries or territory of destination.
 ---pagebreak---            13   Request for verification                                                                 14      Result of verification
                The verification of the declaration by the exporter on the front                                 Verification carried out shows that (')
                of this form is requested (*)                                                                           the statements and particulars given in this form are
                                                                                                                        accurate .
                                                                                                                        this form does not meet the requirements as to
                                                                                                                        accuracy and authenticity ( see remarks appended)
                                                                                          . 19 ...                                                                                   19 .
                             ( Place and date )                                                                                ( Place and date )
                                                                                   Stamp                                                                                     Stamp
                              (Signature)                                                                                       (Signature)
)VERSO(
                                                                                                                 ( 1 ) Insert X in the appropriate box .
          (*) Subsequent verifications of forms EUR . 2 shall be carried out at random or whenever the customs authorities of the importing State have reasonable doubt as to the accuracy of the
             information regarding the authenticity of the forms and the true origin of the goods in question.
                                                                       instructions for the completion of form EUR. 2
          1 . A form EUR . 2 may be made out only for goods which in the exporting country fulfil the conditions specified by the provisions governing
              the trade referred to in box 1 . These provisions must be studied carefully before the form is completed .
          2. In the case of a consignment by parcel post the exporter attaches the form to the dispatch note. In the case of a consignment by letter
             post he encloses the form in a package . The reference ' EUR . 2 ' and the serial number of the form should be stated on the customs green
             label declaration C1 or on the customs declaration C2/CP3, as appropriate .
          3 . These instructions do not exempt the exporter from complying with any other formalities required by customs or postal regulations .
          4 . An exporter who uses this form is obliged to submit to the appropriate authorities any supporting evidence which they may require and to
              agree to any inspection by them of his accounts and of the processes of manufacture of the goods described in box 1 1 of this form .
 ---pagebreak--- 30 . 12 . 89                              Official Journal of the European Communities                                     No L 387/ 123
                                                             Annex 6 to Annex II
                                                      SPECIMEN OF DECLARATION
             I , the undersigned , declare that the goods listed on this invoice were obtained in
             ( indicate the State(s) partner to the Convention in which the products were obtained)
             and ( as appropriate):
             (a) (*) satisfy the rules on the definition of the concept of ' wholly produced products '
                   or
             (b) (*) were produced from the following products :
                   Description                           Country of origin                    Value (*)
                   and have undergone the following processes :
                                                                                                      (indicate" processings )
                   in
                                                                        ( indicate the State(s) partner to the Convention in
                   which the products were obtained)
                                           ( Place and date)                                            ( Signature )
             (*) To be completed as necessary .
 ---pagebreak---                                                               Annex 7 to Annex II
                                                  EUROPEAN COMMUNITIES
   1 . Supplier (')
                                                                             INFORMATION CERTIFICATE
                                                                                                 to facilitate the issue of a
                                                                                         MOVEMENT CERTIFICATE
                                                                                            for preferential trade between the
   2 . Consignee (')
                                                                                           EUROPEAN ECONOMIC
                                                                                                     COMMUNITY
                                                                                               and THE ACP-STATES
   3 . Processor (')                                                     4 . State in which the working or processing has been carried out
   6 . Customs office of importation (')                                 5 . For official use
   7 . Import document (')
       Form                           No
       Series
       Date
                                       GOODS SENT TO THE MEMBER STATES OF DESTINATION
   8 . Marks , numbers,              9. Tariff heading number and description of goods                            10 . Quantity (')
       quantity and kind of
       package
                                                                                                                  11 . value (')
                                                           IMPORTED GOODS USED
  12 . Tariff heading number and description                                            13. Country of          14. Quantity (')    15. Value (') V )
                                                                                            origin
  16. Nature of the working or processing carried out
  17 . Remarks
  18 . CUSTOMS ENDORSEMENT                                               19. DECLARATION BY THE SUPPLIER
       Declaration certified                                                  I , the undersigned , declare that the information on this
                                                                              certificate is accurate
       Document :
       Form                              No
       Customs office                                                                       Place
                                                                                                                              date)
       Date
                                                     Official
                                                     stamp
                     (Signature)                                                                         (Signature)
See footnotes on verso .
 ---pagebreak--- REQUEST FOR VERIFICATION                                                      RESULT OF VERIFICATION
The undersigned customs official requests verification of the                 Verification carried out by the undersigned customs official
authenticity and accuracy of this information certificate                     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                                                                        Official
    stamp                                                                           stamp
                                    ( Official's signature)                                                     (Official's signature )
                                                                             (') Delete where not applicable .
                                                            CROSS REFERENCES
           (') Name of individual or business and full address.
           ( 2 ) Optional information .
           (') kg , hi , m ' or other measure .
           O 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 .
           ( s ) The value must be indicated in accordance with the provisions on rules of origin .'