CELEX: 52021PC0484
Language: en
Date: 2021-08-24
Title: Proposal for a COUNCIL DECISION on the position to be taken on behalf of the European Union in the Colombia, Ecuador, Peru, EU Trade Committee as regards modifications to Appendices 2, 2A and 5 to Annex II to the Trade Agreement between the European Union and its Member States, of the one part, and Colombia, Peru, and Ecuador of the other part

EUROPEAN COMMISSION
            Brussels, 24.8.2021
            COM(2021) 484 final
            2021/0277(NLE)
            Proposal for a
            COUNCIL DECISION 
            on the position to be taken on behalf of the European Union in the Colombia, Ecuador, Peru, EU Trade Committee as regards modifications to Appendices 2, 2A and 5 to Annex II to the Trade Agreement between the European Union and its Member States, of the one part, and Colombia, Peru, and Ecuador of the otherpart
            
               
         
         
            
               EXPLANATORY MEMORANDUM
            
            
               1.Subject matter of the proposal
            
            
               This proposal concerns a Council Decision establishing the position to be taken on the Union's behalf in the Colombia, Ecuador, Peru, EU Trade Committee in connection with the envisaged adoption of a decision of the Trade Committee set up by the Trade Agreement between the European Union and its Member States, of the one part, and Colombia, Peru and Ecuador of the other part (‘the Trade Agreement’)
                  1
               .
            
            
               The decision concerns an update, to reflect the Harmonised System (HS)
                  2
                of 2012 and 2017, of the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status (‘product specific rules’), as contained in Appendices 2, 2A and 5 to Annex II, to the Trade Agreement, concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation (“Annex II”).
            
            
               2.Context of the proposal
            
            
               2.1.The Colombia, Ecuador, Peru, EU Trade Agreement
            
            
               The Trade Agreement aims to increase bilateral trade between the EU and Colombia, Ecuador and Peru. The Trade Agreement has been provisionally applied with Peru since 1 March 2013, with Colombia since 1 August 2013 and with Ecuador since 1 January 2017.
            
            
               2.2.The Trade Committee
            
            
               The Trade Committee may in the advancement of achieving the objectives of the Trade Agreement make modifications to the specific rules of origin established in Annex II to the Trade Agreement. Any decisions it adopts shall be by consensus of the representatives of the EU and the signatory Andean countries (Colombia, Ecuador and Peru).
            
            
               2.3.The envisaged act of the Trade Committee
            
            
               By written procedure, the Trade Committee is to adopt a decision regarding Appendices 2, 2A and 5 to Annex II to the Trade Agreement. The purpose of the envisaged act is to update the ‘product specific’ rules of origin in line with the 2012 and 2017 versions of the Harmonised Commodity Description and Coding System (HS). 
            
            
               The envisaged act will become binding on the parties in accordance with paragraph 2 of Article 14 of the Trade Agreement, which provides that “decisions adopted by the Trade Committee shall be binding upon the Parties, which shall take all necessary measures to implement them”. 
            
            
               3.Position to be taken on the Union's behalf
            
            
               The envisaged act covers Appendices 2, 2A and 5 to Annex II to the Trade Agreement which regards the ‘product specific’ rules of origin. Following the 7th Colombia, Ecuador, Peru, EU Sub-Committee on Customs, Trade Facilitation and Rules of Origin meeting of 4-6 November 2019, and subsequent correspondence, it has been agreed to update the ‘product specific’ rules of origin so as to reflect the 2012 and 2017 versions of the Harmonised System (HS). Minor mistakes included in the Appendices also need to be corrected.
            
            
               Appendix 2 and 2A to Annex II
            
            
               The list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status is set out in Appendix 2 to Annex II. An addendum to this list is included in Appendix 2A to Annex II. These product-specific rules are based on the 2007 version of the Harmonised System (HS) which has become outdated because updates were made in 2012 and 2017. The envisaged act is aimed at reflecting those updates.
            
            
               Appendix 5 to Annex II
            
            
               Certain originating sea fish products from Peru which are exported to the European Union are subject to annual quotas, the details of which are set out in Appendix 5 to Annex II. As with Appendix 2 and 2A, this needs to be updated to reflect changes made to the Harmonised System (HS) in 2012 and 2017.
            
            
               Updating the ‘product specific’ rules of origin in line with the updates of the Harmonised System (HS) is an EU best practice. While the Harmonised System (HS) 2022 will begin on 1 January 2022, it is still beneficial to reflect changes made to the Harmonised System (HS) in 2012 and 2017 in the ‘product specific’ rules of origin since exporters will be able to make easier correlations to the Harmonised System (HS) 2022.
            
         
         
            
               The proposal relates to the implementation of a preferential trade agreement concluded as part of the common commercial policy, which is an area in which the Union has exclusive competence.
            
            
               4.Legal basis
            
            
               4.1.Procedural legal basis
            
            
               4.1.1.Principles
            
            
               Article 218(9) of the Treaty on the Functioning of the European Union (TFEU) provides for decisions establishing ‘the positions to be adopted on the Union’s behalf in a body set up by an agreement, when that body is called upon to adopt acts having legal effects, with the exception of acts supplementing or amending the institutional framework of the agreement.’
            
            
               The concept of ‘acts having legal effects’ includes acts that have legal effects by virtue of the rules of international law governing the body in question. It also includes instruments that do not have a binding effect under international law, but that are ‘capable of decisively influencing the content of the legislation adopted by the EU legislature’
                  3
               .
            
            
               4.1.2.Application to the present case
            
            
               The Trade Committee is a body set up by an agreement, namely the Trade Agreement between the European Union and its Member States, of the one part, and Colombia, Peru and Ecuador, of the other part.
            
            
               The act, in this case a Decision, which the Trade Committee is called upon to adopt constitutes an act having legal effects. The envisaged act will be binding under international law in accordance with paragraph 2 of Article 14 of the Trade Agreement between the European Union and its Member States, of the one part, and Colombia, Peru and Ecuador, of the other part.  
            
            
               The envisaged act does not supplement or amend the institutional framework of the Agreement.
            
            
               Therefore, the procedural legal basis for the proposed decision is Article 218(9) TFEU.
            
            
               4.2.Substantive legal basis
            
            
               4.2.1.Principles
            
            
               The substantive legal basis for a decision under Article 218(9) TFEU depends primarily on the objective and content of the envisaged act in respect of which a position is taken on the Union's behalf. If the envisaged act pursues two aims or has two components and if one of those aims or components is identifiable as the main one, whereas the other is merely incidental, the decision under Article 218(9) TFEU must be founded on a single substantive legal basis, namely that required by the main or predominant aim or component.
            
            
               4.2.2.Application to the present case
            
            
               The main objective and content of the envisaged act relate to the common commercial policy of the Union.
            
            
               Therefore, the substantive legal basis of the proposed decision is the first subparagraph of Article 207(4) TFEU.
            
            
               4.3.Conclusion
            
            
               The legal basis of the proposed decision should be the first subparagraph of Article 207(4) TFEU, in conjunction with Article 218(9) TFEU.
            
            
               5.Publication of the envisaged act
            
         
         
            
               As the act of the Trade Committee will amend appendices to Annex II to the Trade Agreement, it is appropriate to publish it in the Official Journal of the European Union after its adoption.
            
            
               2021/0277 (NLE)
            
            
               Proposal for a
            
            
               COUNCIL DECISION
            
            
               on the position to be taken on behalf of the European Union in the Colombia, Ecuador, Peru, EU Trade Committee as regards modifications to Appendices 2, 2A and 5 to Annex II to the Trade Agreement between the European Union and its Member States, of the one part, and Colombia, Peru, and Ecuador of the other
                  part
            
            
               THE COUNCIL OF THE EUROPEAN UNION,
            
            
               Having regard to the Treaty on the Functioning of the European Union, and in particular the first subparagraph of Article 207(4), in conjunction with Article 218(9) thereof,
            
            
               Having regard to the proposal from the European Commission,
            
            
               Whereas:
            
            
               (1)The Agreement establishing a Trade Agreement between the European Union and its Member States, of the one part, and Colombia, Peru and Ecuador, of the other part (‘the Agreement’) was signed on 26 June 2012 by the Union in accordance with Council Decision 2012/735/EU as regards Colombia and Peru, and was signed on 11 November 2016 by the Union in accordance with Council Decision 2016/2369/EU as regards Ecuador. Pursuant to Article 330(3) of the Agreement, it has been applied provisionally since 1 March 2013 between the Union and Peru, since 1 August 2013 between the Union and Colombia, and since 1 January 2017 between the Union and Ecuador.
            
            
               (2)Pursuant to Article 13, subparagraph 2(g)(iii) of the Agreement, the Trade Committee may modify the provisions of Annex II to the Agreement, which concerns the definition of the concept of ‘originating products’ and methods of administrative cooperation.
            
            
               (3)The Trade Committee, by written procedure, is to adopt a Decision modifying Appendices 2, 2A and 5 to Annex II. Appendix 2 (List of working or processing required to be carried out on non- originating materials in order that the product manufactured can obtain originating status), Appendix 2A (Addendum to the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status) and Appendix 5 (Products to which subparagraph (b) of the Declaration of the European Union concerning Article 5 in relation to originating products from Colombia, Ecuador and Peru applies), which are based on the Harmonised System (HS) 2007, should be  aligned to the product specific rules of origin with the updated HS as applicable from 2017. Such alignment includes the changes introduced by the HS 2012 and the HS 2017, to the product specific rules of Appendices 2, 2A and 5. For reasons of clarity, taking into account the number of amendments that need to be made in the Appendices, the Appendices should be replaced in their entirety.
            
            
               (4)The adoption of the Decision by the Trade Committee is expected to take place before the end of 2021.
            
            
               (5)It is appropriate to establish the position to be taken on the Union's behalf in the Trade Committee, as the Decision will have legal effect in the Union.
            
            
               (6)The position of the Union within the Trade Committee should therefore be based on the draft Decision of the Trade Committee,
            
            
               HAS ADOPTED THIS DECISION:
            
            
               Article 1
            
            
               The position to be taken on the Union’s behalf within the Trade Committee as regards the modifications to Appendices 2, 2A and 5 to Annex II to the Agreement shall be based on the draft Decision of the Trade Committee attached to this Decision. 
            
            
               Article 2
            
            
               Once adopted, the Decision of the Trade Committee referred to in Article 1 shall be published in the Official Journal of the European Union. 
            
         
         
            
               Article 3
            
            
               This Decision is addressed to the Commission. 
            
            
               It shall expire on 31 December 2021.
            
            
               Done at Brussels,
            
            
               
                     For the Council
               
               
                     The President
               
            
         
         
            
                  
                     (1)
                  
                        Trade Agreement between the European Union and its Member States, of the one part, and Colombia, Peru andEcuador, of the other part (OJ L 354, 21.12.2012, p. 3)
               
               
                  
                     (2)
                  
                        International Convention on the Harmonized Commodity Description and Coding System (HS Convention)
               
               
                  
                     (3)
                  
                        Judgment of the Court of Justice of 7 October 2014, Germany v Council, C-399/12, ECLI:EU:C:2014:2258, paragraphs 61 to 64. 
               
            
      
    ---documentbreak--- 
      
         
               EUROPEAN COMMISSION
            Brussels, 24.8.2021
            COM(2021) 484 final
            ANNEX 
            to the
            Proposal for a Council Decision
            on the position to be taken on behalf of the European Union in the Colombia, Ecuador, Peru, EU Trade Committee as regards mofications to Appendices 2, 2A and 5 to Annex II to the Trade Agreement between the European Union and its Member States, of the one part, and Colombia, Peru and Ecuador of the other part
            
               
         
         
            
               ANNEX 
            
            
            
               DECISION No XX/2021
            
            
            
               OF THE COLOMBIA, ECUADOR, PERU, EU TRADE COMMITTEE
            
            
            
               modifying Appendices 2, 2A and 5 to Annex II (Concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation) to the Trade Agreement
            
            
            
               THE COLOMBIA, ECUADOR, PERU, EU TRADE COMMITTEE,
            
            
               Having regard to the Trade Agreement between the European Union and its Member States, of the one part, and Colombia, Peru and Ecuador of the other part, and in particular Article 37 of Annex II and point (iii) of paragraph 2(g) of Article 13 thereof,
            
            
               Whereas:
            
            
               (1) 
                     Article 37 to Annex II and point (iii) of paragraph 2(g) of Article 13 of the Agreement establishing a Trade Agreement between the European Union and its Member States, of the one part, and Colombia, Peru and Ecuador of the other part (the ‘Agreement’) provide that the Trade Committee may modify Annex II to the Agreement.
            
            
               (2) 
                     Amendments were introduced on 1 January 2012 and 1 January 2017 into the Nomenclature governed by the Convention on the Harmonized Commodity Description and Coding System (‘HS’).
            
            
               (3) 
                     The Parties to the Agreement have agreed to update the product specific rules of origin to reflect the HS 2012 and HS 2017 in Appendices 2, 2A and 5 to Annex II to the Agreement and to make modifications to correct minor errors in these Appendices. 
            
            
               (4)
                     The changes to Appendix 2 for the HS 2012 concern HS headings 2852, 3002, 3826, and 8456 to 8466, and for the HS 2017 concern HS heading 6907. For these headings, which now include products from other headings because of the changes to the HS, the product specific rule of origin needs to be modified to keep the rule unchanged for the products moving to these HS headings. 
            
            
               (5)
                     The changes to Appendix 5 concern updating the EU Combined Nomenclature and TARIC codes, as they relate to the description of the products, for the changes to the HS 2012 and HS 2017 and concern HS headings 0303, 0307 and 1605.
            
            
               (6)
                     Appendices 2, 2A and 5 include modifications that are made to correct minor errors for spelling mistakes and incorrect drafting styles.
            
            
                (8) 
                     Appendices 2, 2A and 5 to Annex II to the Agreement should therefore be modified. Those modifications do not make substantive changes to the negotiated rules of origin.
            
            
         
         
            
               HAS ADOPTED THIS DECISION:
            
            
            
               Article 1
            
            
               Appendices 2, 2A and 5 to Annex II to the Agreement is hereby replaced by the Appendices set out in the Annex to this Decision.
            
            
               Article 2
            
            
               This Decision shall enter into force 60 days after the date of its adoption.
            
            
            
               Done at …,
            
            
               For the Trade Committee,
            
            
               For the Colombia Party,
            
            
               For the Ecuador Party,
            
            
               For the Peru Party,
            
            
               For the EU Party,
            
            
            
               
            
               ANNEX
            
            
            
               APPENDIX 2
            
            
            
               LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON‑ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS
            
         
         
            
            
               The products mentioned in the list may not be all covered by the Agreement. It is, therefore, necessary to consult the other parts of this Agreement.
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
         
         
            
            
            
            
            
            
            
            
            
            
            
            
            
                     
                        HS heading 2017
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing, carried out on non‑originating materials, which confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                              or
                              (4)
                     
                  
               
                     
                        Chapter 01
                     
                  
                  
                     
                        Live animals 
                     
                  
                  
                     
                        All the animals of Chapter 1 shall be wholly obtained
                     
                  
                  
                     
                  
               
                     
                        Chapter 02
                     
                  
                  
                     
                        Meat and edible meat offal
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        Chapter 03
                     
                  
                  
                     
                        Fish and crustaceans, molluscs and other aquatic invertebrates
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 3 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 04
                     
                  
                  
                     
                        Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 4 used are wholly obtained 
                     
                  
                  
                     
                  
               
                     
                        0403
                     
                  
                  
                     
                        Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        - all the materials of Chapter 4 used are wholly obtained, and
                     
                     
                        - the value of all the materials of Chapter 17 used does not exceed 30 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 05
                     
                  
                  
                     
                        Products of animal origin, not elsewhere specified or included; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 5 used are wholly obtained 
                           1
                        
                     
                  
                  
                     
                  
               
                     
                        ex 0502
                     
                  
                  
                     
                        Prepared pigs’, hogs’ or boars’ bristles and hair
                     
                  
                  
                     
                        Cleaning, disinfecting, sorting and straightening of bristles and hair
                     
                  
                  
                     
                  
               
                     
                        Chapter 06
                     
                  
                  
                     
                        Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
                     
                  
                  
                     
                        All the products of Chapter 6 shall be wholly obtained
                     
                  
                  
                     
                  
               
                     
                        Chapter 07
                     
                  
                  
                     
                        Edible vegetables and certain roots and tubers
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 7 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        Chapter 08
                     
                  
                  
                     
                        Edible fruit and nuts; peel of citrus fruits or melons
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        - all the materials of Chapter 8 used are wholly obtained, and
                     
                     
                        - the value of all the materials of Chapter 17 used does not exceed 30 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 09
                     
                  
                  
                     
                         Coffee, tea, mate and spices; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading 
                     
                  
                  
                     
                  
               
                     
                        0901
                     
                  
                  
                     
                        Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 9 used are wholly obtained 
                           2
                        
                     
                     
                  
                  
                     
                     
                  
               
                     
                        Chapter 10
                     
                  
                  
                     
                        Cereals
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 10 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 11
                     
                  
                  
                     
                        Products of the milling industry; malt; starches; inulin; wheat gluten; except for:
                     
                  
                  
                     
                        Manufacture in which all edible vegetables, roots and tubers of Chapter 7, fruits of Chapter 8 and cereals of Chapter 10 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        1101
                     
                  
                  
                     
                        Wheat flour
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 1102
                     
                  
                  
                     
                        Maize (corn) flour
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the weight of white maize of heading 1005 used does not exceed 50 per cent of the total weight of the product
                     
                  
                  
                     
                  
               
                     
                        ex 1106
                     
                  
                  
                     
                        Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 1108
                     
                     
                  
                  
                     
                        Maize (corn) starch
                     
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the weight of yellow maize of heading 1005 used does not exceed 20 per cent of the total weight of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 12
                     
                  
                  
                     
                        Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
                     
                     
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 12 used are wholly obtained
                     
                     
                     
                  
                  
                     
                  
               
                     
                        1301
                     
                  
                  
                     
                        Lac; natural gums, resins, gum‑resins and oleoresins (for example, balsams)
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of heading 1301 used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        1302
                     
                  
                  
                     
                        Vegetable saps and extracts; pectic substances, pectinates and pectates; agar‑agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Mucilages and thickeners, modified, derived from vegetable products
                     
                  
                  
                     
                        Manufacture from non‑modified mucilages and thickeners
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Pectic substances, pectinates and pectates
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other 
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        Chapter 14
                     
                  
                  
                     
                        Vegetable plaiting materials; vegetable products not elsewhere specified or included
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 14 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 15
                     
                  
                  
                     
                        Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        1507 to 1508
                     
                  
                  
                     
                        Soya-bean oil, ground nut oil, and their fractions, but not chemically modified
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product 
                           3
                        
                     
                  
                  
                     
                  
               
                     
                        1509 to 1511
                     
                  
                  
                     
                        Olive oil, other oils obtained solely from olives, palm oil and their fractions, but not chemically modified
                     
                  
                  
                     
                        Manufacture in which all the vegetable materials used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        1512 to 1515
                     
                  
                  
                     
                        Sunflower-seed, safflower or cotton-seed, coconut (copra), palm kernel, babassu, rape, colza, mustard, other fixed vegetable fats and oils (including jojoba oil) and their fractions, but not chemically modified
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product 
                           4
                        
                     
                  
                  
                     
                  
               
                     
                        1516
                     
                  
                  
                     
                        Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 20 per cent of the ex‑works price of the product 
                           5
                        
                     
                  
                  
                     
                  
               
                     
                        1517
                     
                  
                  
                     
                        Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
                     
                  
                  
                     
                        Manufacture in which: 
                     
                     
                        - at least 40 per cent by weight of all the materials of Chapter 4 used are originating, and
                     
                     
                        - the value of all the materials used does not exceed 20 per cent of the ex‑works price of the product 
                           6
                        
                     
                  
                  
                     
                  
               
                     
                        Chapter 16
                     
                  
                  
                     
                        Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        -   from animals of Chapter 1, and
                     
                     
                        - in which all the materials of Chapter 3 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 17
                     
                  
                  
                     
                        Sugars and sugar confectionery; except for:
                     
                  
                  
                     
                        Manufacture from materials of any other chapter, except that 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
                     
                  
                  
                     
                        Manufacture from materials of any other chapter, except that of the product and Chapter 11
                     
                  
                  
                     
                  
               
                     
                        1704
                     
                  
                  
                     
                        Sugar confectionery (including white chocolate), not containing cocoa
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials of Chapter 17 used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 18
                     
                  
                  
                     
                        Cocoa and cocoa preparations; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 18 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        1803 to 1805
                     
                  
                  
                     
                        Cocoa paste, whether or not defatted; cocoa butter, fat and oil; cocoa powder, not containing added sugar or other sweetening matter
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the weight of cocoa of headings 1801 and 1802 used does not exceed 50 per cent of the total weight of the product 
                           7
                        
                     
                  
                  
                     
                  
               
                     
                        1806
                     
                  
                  
                     
                        Chocolate and other food preparations containing cocoa
                     
                  
                  
                     
                        Manufacture: 
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials of Chapter 17 used does not exceed 30 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        1901
                     
                  
                  
                     
                        Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 per cent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 per cent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Malt extract
                     
                  
                  
                     
                        Manufacture from cereals of Chapter 10
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - “Dulce de leche” (“arequipe” or “manjar blanco”)
                     
                  
                  
                     
                        Manufacture: 
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the weight of all the materials of Chapter 4 used does not exceed 50 per cent of the total weight of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other dairy preparations containing more than 10 per cent by weight of milk solids
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials of Chapter 17 used does not exceed 30 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        1902
                     
                  
                  
                     
                        Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Containing 20 per cent or less by weight of meat, meat offal, fish, crustaceans or molluscs
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 11 used are originating. However, durum wheat and its derivatives of Chapter 11 may be used
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Containing more than 20 per cent by weight of meat, meat offal, fish, crustaceans or molluscs
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        - all the materials of Chapter 11 used are originating. However, durum wheat and its derivatives of Chapter 11 may be used, and
                     
                     
                        - all the materials of Chapters 2 and 3 used are wholly obtained
                     
                  
                  
                     
                         
                     
                  
               
                     
                        1903
                     
                  
                  
                     
                        Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms
                     
                  
                  
                     
                        Manufacture from materials of any heading, except from potato starch of heading 1108
                     
                  
                  
                     
                  
               
                     
                        1904
                     
                  
                  
                     
                        Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre‑cooked or otherwise prepared, not elsewhere specified or included
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except those of heading 1806,
                     
                     
                        - in which all the materials of Chapter 11 used are originating. However, durum wheat and Zea indurate maize, and their derivatives of Chapter 11 may be used, and
                     
                     
                        - in which the value of all the materials of Chapter 17 used does not exceed 30 per cent of the ex‑works price of the product
                     
                  
                  
                     
                         
                     
                  
               
                     
                        1905
                     
                  
                  
                     
                        Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except those of Chapter 11, and 
                     
                     
                        - in which mixes and doughs for the preparation of bakers' wares classified in heading 1901 do not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 20
                     
                  
                  
                     
                        Preparations of vegetables, fruit, nuts or other parts of plants; except for:
                     
                  
                  
                     
                        Manufacture in which all the vegetables, fruits and nuts of Chapters 7 and 8 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex 2001
                     
                  
                  
                     
                        Yams, sweet potatoes and similar edible parts of plants containing 5 per cent or more by weight of starch, prepared or preserved by vinegar or acetic acid
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        2006
                     
                  
                  
                     
                        Vegetables, fruit, nuts, fruit‑peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
                     
                  
                  
                     
                        Manufacture in which: 
                     
                     
                        - the weight of all the materials of Chapter 7 and 8 used does not exceed 50 per cent of the total weight of the product, and
                     
                     
                        - the value of all the materials of Chapter 17 used does not exceed 30 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        2007
                     
                  
                  
                     
                        Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
                     
                  
                  
                     
                        Manufacture in which: 
                     
                     
                        - the weight of all the materials of Chapter 7 and 8 used does not exceed 50 per cent of the total weight of the product, and
                     
                     
                        - the value of all the materials of Chapter 17 used does not exceed 30 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 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, except for
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        - the weight of all the materials of Chapter 7 and 8 used does not exceed 50 per cent of the total weight of the product, and
                     
                     
                        - the value of all the materials of Chapter 17 used does not exceed 30 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Nuts, not containing added sugar or spirits
                     
                  
                  
                     
                        Manufacture in which the value of all the nuts and oil seeds of headings 0801, 0802 and 1202 to 1207 used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Peanut butter; mixtures based on cereals; maize (corn)
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Palm hearts
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 12 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        2009
                     
                  
                  
                     
                        Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product
                     
                     
                        - the weight of all the materials of Chapter 7 and 8 used does not exceed 50 per cent of the total weight of the product, and
                     
                     
                        - in which the value of all the materials of Chapter 17 used does not exceed 30 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 21
                     
                  
                  
                     
                        Miscellaneous edible preparations; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        2103
                     
                  
                  
                     
                        Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Sauces and preparations therefore; mixed condiments and mixed seasonings
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Mustard flour and meal and prepared mustard 
                     
                  
                  
                     
                        Manufacture from materials of any heading
                     
                  
                  
                     
                  
               
                     
                        ex 2104
                     
                  
                  
                     
                        Soups and broths and preparations therefore 
                     
                  
                  
                     
                        Manufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 2005
                     
                  
                  
                     
                  
               
                     
                        2105
                     
                  
                  
                     
                        Ice cream and other edible ice, whether or not containing cocoa
                     
                  
                  
                     
                        Manufacture in which the weight of all the materials of Chapter 4 used does not exceed 50 per cent of the total weight of the product
                     
                  
                  
                     
                  
               
                     
                        2106
                     
                  
                  
                     
                        - Food preparations not elsewhere specified or included, except for sugar syrups and sugar preparations in packages greater than 2 kilograms, not put up for retail sale
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials of Chapter 17 used does not exceed 30 per cent of the ex‑works price of the product 
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Sugar syrups and sugar preparations in packages greater than 2 kilograms, not put up for retail sale
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which all the materials of headings 1701 and 1702 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 22
                     
                  
                  
                     
                        Beverages, spirits and vinegar; except for:
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and 
                     
                     
                        - in which all the grapes or materials derived from grapes used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        2202
                     
                  
                  
                     
                        Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non‑alcoholic beverages, not including fruit or vegetable juices of heading 2009
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product,
                     
                     
                        - in which the value of all the materials of Chapter 17 used does not exceed 30 per cent of the ex‑works price of the product, and
                     
                     
                        - in which all the materials of headings 0401 to 0406 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        2207
                     
                  
                  
                     
                        Undenatured ethyl alcohol of an alcoholic strength by volume of 80 per cent vol or higher; ethyl alcohol and other spirits, denatured, of any strength
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except those of heading 1703, 2207 or 2208, and
                     
                     
                        - in which all the grapes or materials derived from grapes used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        2208
                     
                  
                  
                     
                        Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 per cent vol; spirits, liqueurs and other spirituous beverages 
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except those of heading 2207 or 2208, and
                     
                     
                        - in which all the grapes or materials derived from grapes used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 23
                     
                  
                  
                     
                        Residues and waste from the food industries; prepared animal fodder; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 2301
                     
                  
                  
                     
                        Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex 2303
                     
                  
                  
                     
                        Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 per cent by weight
                     
                  
                  
                     
                        Manufacture in which all the maize used is wholly obtained
                     
                  
                  
                     
                  
               
                     
                        2304
                     
                  
                  
                     
                        Oil-cake and other solid residues, whether or not ground or in the form of pellets resulting from the extraction of soya-bean oil
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of headings 1201, 1204, 1205, 1206 and 1207
                     
                  
                  
                     
                  
               
                     
                        2306
                     
                  
                  
                     
                        Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 per cent of olive oil
                     
                  
                  
                     
                        Manufacture in which all the olives of Chapter 7 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of headings 1201, 1204, 1205, 1206 and 1207
                     
                  
                  
                     
                  
               
                     
                        2309
                     
                  
                  
                     
                        Preparations of a kind used in animal feeding
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        - the weight of all the materials from heading 1006, Chapter 11 and headings 2302 and 2303 used does not exceed 20 per cent of the total weight of the product,
                     
                     
                        - all the sugar, molasses or milk used are originating, and
                     
                     
                        - all the materials of Chapter 3 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 24
                     
                  
                  
                     
                        Tobacco and manufactured tobacco substitutes; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 24 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        2402
                     
                  
                  
                     
                        Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
                     
                  
                  
                     
                        Manufacture in which at least 70 per cent by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating
                     
                  
                  
                     
                  
               
                     
                        ex 2403 
                     
                  
                  
                     
                        Smoking tobacco
                     
                  
                  
                     
                        Manufacture in which at least 70 per cent by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 25
                     
                  
                  
                     
                        Salt; sulphur; earths and stone; plastering materials, lime and cement, except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 2504
                     
                  
                  
                     
                        Natural crystalline graphite, with enriched carbon content, purified and ground
                     
                  
                  
                     
                        Enriching of the carbon content, purifying and grinding of crude crystalline graphite
                     
                  
                  
                     
                  
               
                     
                        ex 2515
                     
                  
                  
                     
                        Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
                     
                  
                  
                     
                        Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm
                     
                  
                  
                     
                  
               
                     
                        ex 2516
                     
                  
                  
                     
                        Granite, porphyry, basalt, sandstone and other monumental or building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
                     
                  
                  
                     
                        Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm
                     
                  
                  
                     
                  
               
                     
                        ex 2518
                     
                  
                  
                     
                        Calcined dolomite
                     
                  
                  
                     
                        Calcination of dolomite not calcined
                     
                  
                  
                     
                  
               
                     
                        ex 2519
                     
                  
                  
                     
                        Crushed natural magnesium carbonate (magnesite), in hermetically‑sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead‑burned (sintered) magnesia
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, natural magnesium carbonate (magnesite) may be used
                     
                  
                  
                     
                  
               
                     
                        ex 2520
                     
                  
                  
                     
                        Plasters specially prepared for dentistry
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 2524
                     
                  
                  
                     
                        Natural asbestos fibres
                     
                  
                  
                     
                        Manufacture from asbestos concentrate
                     
                  
                  
                     
                  
               
                     
                        ex 2525
                     
                  
                  
                     
                        Mica powder
                     
                  
                  
                     
                        Grinding of mica or mica waste
                     
                  
                  
                     
                  
               
                     
                        ex 2530
                     
                  
                  
                     
                        Earth colours, calcined or powdered
                     
                  
                  
                     
                        Calcination or grinding of earth colours
                     
                     
                  
                  
                     
                  
               
                     
                        Chapter 26
                     
                  
                  
                     
                        Ores, slag and ash
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 27
                     
                  
                  
                     
                        Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 2707
                     
                  
                  
                     
                        Oils in which the weight of the aromatic constituents exceeds that of the non‑aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 per cent by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           8
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 2709
                     
                  
                  
                     
                        Crude oils obtained from bituminous minerals
                     
                  
                  
                     
                        Destructive distillation of bituminous materials
                     
                  
                  
                     
                  
               
                     
                        2710
                     
                  
                  
                     
                        Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 per cent or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es) 
                           9
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        2711
                     
                  
                  
                     
                        Petroleum gases and other gaseous hydrocarbons
                     
                  
                  
                     
                        Operations of refining, liquefaction and/or one or more specific process(es) 
                           10
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        2712
                     
                  
                  
                     
                        Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es) 
                           11
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        2713
                     
                  
                  
                     
                        Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es) 
                           12
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        2714
                     
                  
                  
                     
                        Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           13
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        2715
                     
                  
                  
                     
                        Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut‑backs)
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es) 
                           14
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 28
                     
                  
                  
                     
                        Inorganic chemicals; organic or inorganic compounds of precious metals, of rare‑earth metals, of radioactive elements or of isotopes, except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                     
                     
                  
               
                     
                        ex 2805
                     
                  
                  
                     
                        "Mischmetall"
                     
                  
                  
                     
                        Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 2811
                     
                  
                  
                     
                        Sulphur trioxide
                     
                  
                  
                     
                        Manufacture from sulphur dioxide
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
               
                     
                        ex 2833
                     
                  
                  
                     
                        Aluminium sulphate
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 2840
                     
                  
                  
                     
                        Sodium perborate
                     
                  
                  
                     
                        Manufacture from disodium tetraborate pentahydrate
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
               
                     
                        ex 2852
                     
                  
                  
                     
                        - Mercury compounds of internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
                     
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 per cent of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        - Mercury compounds of nucleic acids and their salts, whether or not chemically defined; other heterocyclic mercury compounds
                     
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of headings 2852, 2932, 2933 and 2934 used shall not exceed 20 per cent of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        - Other albumines, albuminates and other albumin derivatives, containing mercury compounds
                     
                  
                  
                     
                        Manufacture from materials of any heading except that of the product. However, materials of the same heading as the product may be used provided that their total value does not exceed 20 per cent of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        - Other chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included, containing mercury compounds
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product
                     
                  
               
                     
                        ex Chapter 29
                     
                  
                  
                     
                        Organic chemicals; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                     
                  
               
                     
                        ex 2901
                     
                  
                  
                     
                        Acyclic hydrocarbons for use as power or heating fuels
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es) 
                           15
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 2902
                     
                  
                  
                     
                        Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es) 
                           16
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 2905
                     
                  
                  
                     
                        Metal alcoholates of alcohols of this heading and of ethanol
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        2915
                     
                  
                  
                     
                        Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used shall not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        ex 2930
                     
                     
                     
                  
                  
                     
                        Dithiocarbonates (xanthates and xanthogenates)
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                     
                  
               
                     
                        ex 2932
                     
                  
                  
                     
                        - Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
               
                     
                  
                  
                     
                        - Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives
                     
                  
                  
                     
                        Manufacture from materials of any heading
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
               
                     
                        2933
                     
                  
                  
                     
                        Heterocyclic compounds with nitrogen hetero‑atom(s) only
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
               
                     
                        2934
                     
                  
                  
                     
                        Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used shall not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
               
                     
                        ex 2939
                     
                  
                  
                     
                        Concentrates of poppy straw containing not less than 50 per cent by weight of alkaloids
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 30
                     
                  
                  
                     
                        Pharmaceutical products; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        3002
                     
                  
                  
                     
                        Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:
                     
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        -- Human blood
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        -- Animal blood prepared for therapeutic or prophylactic uses
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        -- Blood fractions other than antisera, haemoglobin, blood globulins and serum globulins
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        -- Haemoglobin, blood globulins and serum globulins
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        -- Other
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds, complying with Note 2 to Chapter 30 of the Harmonized System
                     
                  
                  
                     
                        Manufacture from materials of any heading except that of the product. However, materials of the same heading as the product may be used provided that their total value does not exceed 20 per cent of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        - Other heterocyclic compounds with nitrogen hetero-atom(s) only, containing an unfused imidazole ring (whether or not hydrogenated) in the structure, complying with Note 2 to Chapter 30 of the Harmonized System
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20 per cent of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        - Other nucleic acids and their salts, whether or not chemically defined, complying with Note 2 to Chapter 30 of the Harmonized System; other heterocyclic compounds, complying with Note 2 to Chapter 30 of the Harmonized System
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used shall not exceed 20 per cent of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        - Other hormones, prostaglandins, thromboxanes and leukotrienes, natural or  reproduced by synthesis, complying with Note 2 to Chapter 30 of the Harmonized System; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones, complying with Note 2 to Chapter 30 of the Harmonized System
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        –Other polyethers, in primary forms, complying with Note 2 to Chapter 30 of the Harmonized System
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product, or Manufacture from polycarbonate of tetrabromo (bisphenol A) of subheading 3907.40
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product
                     
                  
               
                     
                        3003 and 3004
                     
                  
                  
                     
                        Medicaments (excluding products of heading 3002, 3005 or 3006):
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Obtained from amikacin of heading 2941
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 per cent of the ex‑works price of the product, and
                     
                     
                        - in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 3006
                     
                  
                  
                     
                        - Waste pharmaceuticals specified in note 4(k) to this Chapter
                     
                  
                  
                     
                        The origin of the product in its original classification shall be retained
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        ‑ Sterile surgical or dental adhesion barriers, whether or not absorbable:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        ‑- made of plastics 
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 per cent of the ex‑works price of the product
                     
                  
               
                     
                  
                  
                     
                        ‑- made of fabrics
                     
                     
                  
                  
                     
                        Manufacture from 
                           17
                        :
                     
                     
                        - natural fibres
                     
                     
                        - man‑made staple fibres, not carded or combed or otherwise processed for spinning,
                     
                     
                        or
                     
                     
                        - chemical materials or textile pulp
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        ‑ Appliances identifiable for ostomy use
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 31
                     
                  
                  
                     
                        Fertilisers
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        ex Chapter 32
                     
                  
                  
                     
                        Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        3204
                     
                  
                  
                     
                        Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in note 3 to this chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined
                     
                  
                  
                     
                        Manufacture from materials of any heading
                     
                  
                  
                     
                  
               
                     
                        3206
                     
                  
                  
                     
                        Other colouring matter; preparations as specified in note 3 to this chapter, other than those of heading 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined
                     
                  
                  
                     
                        Manufacture from materials of any heading
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 33
                     
                  
                  
                     
                        Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product 
                     
                  
               
                     
                        3301
                     
                  
                  
                     
                        Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by‑products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils
                     
                  
                  
                     
                        Manufacture from materials of any heading, including materials of a different "group"
                           18
                         in this heading. However, materials of the same group as the product may be used, provided that their total value does not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
               
                     
                        ex 3302
                     
                  
                  
                     
                        Preparations based on odoriferous substances that contain more than 5 per cent of weight in sugar, of a kind used in the food or drink industries
                     
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 34
                     
                  
                  
                     
                        Soap, organic surface‑active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        ex 3403
                     
                  
                  
                     
                        Lubricating preparations containing less than 70 per cent by weight of petroleum oils or oils obtained from bituminous minerals
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es) 
                           19
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product                        may be used, provided that their total value does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        3404
                     
                  
                  
                     
                        Artificial waxes and prepared waxes:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from materials of any heading, except for:
                     
                     
                        - hydrogenated oils having the character of waxes of heading 1516,
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        - fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823, and
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        - materials of heading 3404.
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        However, these materials may be used, provided that their total value does not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 35
                     
                  
                  
                     
                        Albuminoidal substances; modified starches; glues; enzymes; except for: 
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        ex 3502
                     
                  
                  
                     
                        Egg albumin
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        3505
                     
                  
                  
                     
                        Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 3505
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
               
                     
                        ex 3507
                     
                  
                  
                     
                        Prepared enzymes not elsewhere specified or included
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        Chapter 36
                     
                  
                  
                     
                        Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                     
                  
               
                     
                        ex Chapter 37
                     
                  
                  
                     
                        Photographic or cinematographic goods; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                     
                  
               
                     
                        3701
                     
                  
                  
                     
                        Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Instant print film for colour photography, in packs
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of headings 3701 and 3702. However, materials of heading 3702 may be used, provided that their total value does not exceed 30 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of headings 3701 and 3702. However, materials of headings 3701 and 3702 may be used, provided that their total value does not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
               
                     
                        3702
                     
                  
                  
                     
                        Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of headings 3701 and 3702
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
               
                     
                        3704
                     
                  
                  
                     
                        Photographic plates, film paper, paperboard and textiles, exposed but not developed
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of headings 3701 to 3704
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
               
                     
                        ex Chapter 38
                     
                  
                  
                     
                        Miscellaneous chemical products; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                     
                  
               
                     
                        ex 3801
                     
                  
                  
                     
                        - Colloidal graphite in suspension in oil and semi‑colloidal graphite; carbonaceous pastes for electrodes
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Graphite in paste form, being a mixture of more than 30 per cent by weight of graphite with mineral oils
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of heading 3403 used does not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
               
                     
                        ex 3803
                     
                  
                  
                     
                        Refined tall oil
                     
                  
                  
                     
                        Refining of crude tall oil
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
               
                     
                        ex 3805
                     
                  
                  
                     
                        Spirits of sulphate turpentine, purified
                     
                  
                  
                     
                        Purification by distillation or refining of raw spirits of sulphate turpentine
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
               
                     
                        ex 3806
                     
                     
                  
                  
                     
                        Salts of rosin, of resin acids or of derivatives of rosin or resin acids, (other than salts of rosin adducts); ester gums
                     
                  
                  
                     
                        Manufacture from rosins and resin acids
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
               
                     
                        ex 3807
                     
                  
                  
                     
                        Wood pitch (wood tar pitch)
                     
                  
                  
                     
                        Distillation of wood tar
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
               
                     
                        3808
                     
                  
                  
                     
                        Insecticides, rodenticides, fungicides, herbicides, anti‑sprouting products and plant‑growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur‑treated bands, wicks and candles, and fly‑papers)
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                     
                  
               
                     
                        3809
                     
                  
                  
                     
                        Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - With a basis of amylaceous substances
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the products
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the products
                     
                  
               
                     
                        3810
                     
                  
                  
                     
                        Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the products
                     
                  
               
                     
                        3811
                     
                  
                  
                     
                        Anti‑knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti‑corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of heading 3811 used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        3812
                     
                  
                  
                     
                        Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti‑oxidising preparations and other compound stabilizers for rubber or plastics
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                     
                  
                  
                     
                         Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the products
                     
                  
               
                     
                        3813 
                     
                  
                  
                     
                        Preparations and charges for fire‑extinguishers; charged fire‑extinguishing grenades
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        3814
                     
                  
                  
                     
                        Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        3818
                     
                  
                  
                     
                        Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        3819
                     
                  
                  
                     
                        Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 per cent by weight of petroleum oils or oils obtained from bituminous minerals
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the products
                     
                  
               
                     
                        3820
                     
                  
                  
                     
                        Anti‑freezing preparations and prepared de‑icing fluids
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 3821
                     
                  
                  
                     
                        Prepared culture media for the development or maintenance of micro‑organisms (including viruses and the like) or of plant, human or animal cells
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        3822
                     
                  
                  
                     
                        Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        3823
                     
                  
                  
                     
                        Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Industrial monocarboxylic fatty acids, acid oils from refining
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Industrial fatty alcohols
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 3823
                     
                  
                  
                     
                  
               
                     
                        3824
                     
                  
                  
                     
                        Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - The following of this heading:
                     
                     
                        ‑-Prepared binders for foundry moulds or cores based on natural resinous products
                     
                     
                        -‑ Naphthenic acids, their water‑insoluble salts and their esters
                     
                     
                        -‑ Sorbitol other than that of heading 2905
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
               
                     
                  
                  
                     
                        -‑ Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts
                     
                     
                        -‑ Ion exchangers
                     
                     
                        ‑- Getters for vacuum tubes
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        ‑- Alkaline iron oxide for the purification of gas
                     
                     
                        ‑- Ammoniacal gas liquors and spent oxide produced in coal gas purification
                     
                     
                        ‑- Sulphonaphthenic acids, their water‑insoluble salts and their esters
                     
                     
                        ‑- Fusel oil and Dippel's oil
                     
                     
                        ‑- Mixtures of salts having different anions
                     
                     
                        ‑- Copying pastes with a basis of gelatin, whether or not on a paper or textile backing
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        3826
                     
                  
                  
                     
                        - Biodiesel: mixtures of mono alkyl esters of the fatty acids of the long chain of sub products of vegetable and animal oils. For greater certainty, the mono alkyl ester makes reference to methyl ester or ethyl ester of fatty acids
                     
                     
                  
                  
                     
                        Manufacture 
                     
                     
                        -from materials of any heading, except that of the product, and 
                     
                     
                        -in which all the materials of Chapter 15 used are wholly obtained
                           20
                        
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 39
                     
                  
                  
                     
                        Plastics and articles thereof
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        3907
                     
                  
                  
                     
                        - Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS); polyethers of subheading 3907.20 except polyacetals; epoxide resins of subheading 3907.30; polycarbonates of subheading 3907.40; unsaturated polyesters of subheading 3907.91
                     
                  
                  
                     
                        Manufacture from materials of any heading
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex‑works price of the product, or
                     
                     
                        Manufacture from polycarbonate of tetrabromo (bisphenol A) of subheading 3907.40
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                     
                  
               
                     
                        3915
                     
                  
                  
                     
                        Waste, parings and scrap, of plastics
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        3920
                     
                  
                  
                     
                        Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product 
                           21
                        
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                     
                  
               
                     
                        ex Chapter 40
                     
                  
                  
                     
                        Rubber and articles thereof; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 60 per cent of the ex works price of the product
                     
                  
               
                     
                        ex 4001
                     
                  
                  
                     
                        Laminated slabs of crepe rubber for shoes
                     
                  
                  
                     
                        Lamination of sheets of natural rubber
                     
                  
                  
                     
                  
               
                     
                        4004
                     
                  
                  
                     
                        Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        4005
                     
                  
                  
                     
                        Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        4012
                     
                  
                  
                     
                        Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber:
                     
                  
                  
                     
                  
                  
                     
                         
                     
                  
               
                     
                  
                  
                     
                        - Retreaded pneumatic, solid or cushion tyres, of rubber
                     
                  
                  
                     
                        Retreading of used tyres
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of headings 4011 and 4012
                     
                  
                  
                     
                  
               
                     
                        ex 4017
                     
                  
                  
                     
                        Articles of hard rubber
                     
                  
                  
                     
                        Manufacture from hard rubber
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 41
                     
                  
                  
                     
                        Raw hides and skins (other than furskins) and leather; except for: 
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 4102
                     
                  
                  
                     
                        Raw skins of sheep or lambs, without wool on
                     
                  
                  
                     
                        Removal of wool from sheep or lamb skins, with wool on
                     
                  
                  
                     
                  
               
                     
                        4104 to 4106
                     
                  
                  
                     
                        Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared
                     
                  
                  
                     
                        Retanning of tanned leather
                     
                     
                        or
                     
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 4114
                     
                  
                  
                     
                        Patent leather and patent laminated leather; metallised leather
                     
                  
                  
                     
                        Manufacture from materials of headings 4104 to 4106, 4107, 4112 or 4113, provided that their total value does not exceed 50 per cent of the ex works price of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 42
                     
                  
                  
                     
                        Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 43
                     
                  
                  
                     
                        Furskins and artificial fur; manufactures thereof; except for: 
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 4302
                     
                  
                  
                     
                        Tanned or dressed furskins, assembled:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Plates, crosses and similar forms
                     
                  
                  
                     
                        Bleaching or dyeing, in addition to cutting and assembly of non‑assembled tanned or dressed furskins
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from non‑assembled, tanned or dressed furskins
                     
                  
                  
                     
                  
               
                     
                        4303
                     
                  
                  
                     
                        Articles of apparel, clothing accessories and other articles of furskin
                     
                  
                  
                     
                        Manufacture from non‑assembled tanned or dressed furskins of heading 4302
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 44
                     
                  
                  
                     
                        Wood and articles of wood; wood charcoal; except for: 
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        ex 4403
                     
                  
                  
                     
                        Wood roughly squared
                     
                  
                  
                     
                        Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down
                     
                  
                  
                     
                  
               
                     
                        ex 4407
                     
                  
                  
                     
                        Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end‑jointed
                     
                  
                  
                     
                        Planing, sanding or end‑jointing
                     
                  
                  
                     
                  
               
                     
                        ex 4408
                     
                  
                  
                     
                        Sheets for veneering (including those obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end‑jointed
                     
                  
                  
                     
                        Splicing, planing, sanding or end‑jointing
                     
                  
                  
                     
                  
               
                     
                        ex 4409
                     
                  
                  
                     
                        Wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end‑jointed:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Sanded or end‑jointed
                     
                  
                  
                     
                        Sanding or end‑jointing
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Beadings and mouldings
                     
                  
                  
                     
                        Beading or moulding
                     
                  
                  
                     
                  
               
                     
                        ex 4410 to ex 4413
                     
                  
                  
                     
                        Beadings and mouldings, including moulded skirting and other moulded boards
                     
                  
                  
                     
                        Beading or moulding
                     
                  
                  
                     
                  
               
                     
                        ex 4415
                     
                  
                  
                     
                        Packing cases, boxes, crates, drums and similar packings, of wood
                     
                  
                  
                     
                        Manufacture from boards not cut to size
                     
                  
                  
                     
                  
               
                     
                        ex 4416
                     
                  
                  
                     
                        Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood
                     
                  
                  
                     
                        Manufacture from riven staves, not further worked than sawn on the two principal surfaces
                     
                  
                  
                     
                  
               
                     
                        ex 4418
                     
                  
                  
                     
                        - Builders' joinery and carpentry of wood
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Beadings and mouldings
                     
                  
                  
                     
                        Beading or moulding
                     
                  
                  
                     
                  
               
                     
                        ex 4421
                     
                  
                  
                     
                        Match splints; wooden pegs or pins for footwear
                     
                  
                  
                     
                        Manufacture from wood of any heading, except drawn wood of heading 4409
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 45
                     
                  
                  
                     
                        Cork and articles of cork; except for: 
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product 
                     
                  
                  
                     
                  
               
                     
                        4503
                     
                  
                  
                     
                        Articles of natural cork
                     
                  
                  
                     
                        Manufacture from cork of heading 4501
                     
                  
                  
                     
                  
               
                     
                        Chapter 46
                     
                  
                  
                     
                        Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 47
                     
                  
                  
                     
                        Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 48
                     
                  
                  
                     
                        Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 4811
                     
                  
                  
                     
                        Paper and paperboard, ruled, lined or squared only
                     
                  
                  
                     
                        Manufacture from paper‑making materials of Chapter 47
                     
                  
                  
                     
                  
               
                     
                        4816
                     
                  
                  
                     
                        Carbon paper, self‑copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes
                     
                  
                  
                     
                        Manufacture from paper‑making materials of Chapter 47
                     
                  
                  
                     
                  
               
                     
                        4817
                     
                  
                  
                     
                        Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 4818
                     
                  
                  
                     
                        Toilet paper
                     
                  
                  
                     
                        Manufacture from paper‑making materials of Chapter 47
                     
                  
                  
                     
                  
               
                     
                        ex 4819
                     
                  
                  
                     
                        Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials used does not exceed 50 per cent 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 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 4823
                     
                  
                  
                     
                        Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape
                     
                  
                  
                     
                        Manufacture from paper‑making materials of Chapter 47
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 49
                     
                  
                  
                     
                        Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product 
                     
                  
                  
                     
                  
               
                     
                        4909
                     
                  
                  
                     
                        Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of headings 4909 and 4911
                     
                  
                  
                     
                  
               
                     
                        4910
                     
                  
                  
                     
                        Calendars of any kind, printed, including calendar blocks:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Calendars of the "perpetual" type or with replaceable blocks mounted on bases other than paper or paperboard
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of headings 4909 and 4911
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 50
                     
                  
                  
                     
                        Silk; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 5003
                     
                  
                  
                     
                        Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed
                     
                  
                  
                     
                        Carding or combing of silk waste
                     
                  
                  
                     
                  
               
                     
                        5004 to ex 5006
                     
                  
                  
                     
                        Silk yarn and yarn spun from silk waste
                     
                  
                  
                     
                        Manufacture from 
                           22
                        :
                     
                     
                        - raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                     
                     
                        - other natural fibres, not carded or combed or otherwise prepared for spinning,
                     
                     
                        - chemical materials or textile pulp, or
                     
                     
                        - paper‑making materials
                     
                  
                  
                     
                  
               
                     
                        5007
                     
                  
                  
                     
                        Woven fabrics of silk or of silk waste:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Incorporating rubber thread
                     
                  
                  
                     
                        Manufacture from single yarn 
                           23
                        
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from 
                           24
                        :
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        - coir yarn,
                     
                     
                        - natural fibres,
                     
                     
                        - man‑made staple fibres, not carded or combed or otherwise prepared for spinning,
                     
                     
                        - elastomeric yarns from headings 5402 and 5404
                     
                     
                        - chemical materials or textile pulp, or 
                     
                     
                        - paper
                     
                     
                        or
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 51
                     
                  
                  
                     
                        Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        5106 to 5110
                     
                  
                  
                     
                        Yarn of wool, of fine or coarse animal hair or of horsehair
                     
                  
                  
                     
                        Manufacture from 
                           25
                        :
                     
                     
                        - raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                     
                     
                        - natural fibres, not carded or combed or otherwise prepared for spinning,
                     
                     
                        - chemical materials or textile pulp, or
                     
                     
                        - paper‑making materials
                     
                  
                  
                     
                  
               
                     
                        5111 to 5113
                     
                  
                  
                     
                        Woven fabrics of wool, of fine or coarse animal hair or of horsehair:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Incorporating rubber thread
                     
                  
                  
                     
                        Manufacture from single yarn 
                           26
                        
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from 
                           27
                        :
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        - coir yarn,
                     
                     
                        - natural fibres,
                     
                     
                        - tops of wool, of fine or coarse animal hair or of horsehair of heading 5105
                     
                     
                        - man‑made staple fibres, not carded or combed or otherwise prepared for spinning,
                     
                     
                        - elastomeric yarns from headings 5402 and 5404
                     
                     
                        - chemical materials or textile pulp, or 
                     
                     
                        - paper
                     
                     
                        or
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 52
                     
                  
                  
                     
                        Cotton; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        5204 to 5207
                     
                  
                  
                     
                        Yarn and thread of cotton
                     
                  
                  
                     
                        Manufacture from 
                           28
                        :
                     
                     
                        - raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                     
                     
                        - natural fibres, not carded or combed or otherwise prepared for spinning,
                     
                     
                        - chemical materials or textile pulp, or
                     
                     
                        - paper‑making materials
                     
                  
                  
                     
                  
               
                     
                        5208 to 5212
                     
                  
                  
                     
                        Woven fabrics of cotton:
                     
                  
                  
                     
                         
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Incorporating rubber thread
                     
                  
                  
                     
                        Manufacture from single yarn 
                           29
                        
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from 
                           30
                        :
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        - coir yarn,
                     
                     
                        - natural fibres,
                     
                     
                        - man‑made staple fibres, not carded or combed or otherwise prepared for spinning,
                     
                     
                        - elastomeric yarns from headings 5402 and 5404
                     
                     
                        - chemical materials or textile pulp, or
                     
                     
                        - paper
                     
                     
                        or
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 53
                     
                  
                  
                     
                        Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        5306 to 5308
                     
                  
                  
                     
                        - Yarn of other vegetable textile fibres; paper yarn
                     
                  
                  
                     
                        Manufacture from 
                           31
                        :
                     
                     
                        - raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                     
                     
                        - natural fibres, not carded or combed or otherwise prepared for spinning,
                     
                     
                        - chemical materials or textile pulp, or
                     
                     
                        - paper‑making materials
                     
                  
                  
                     
                  
               
                     
                        5309 to 5311
                     
                  
                  
                     
                        Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Incorporating rubber thread
                     
                  
                  
                     
                        Manufacture from single yarn 
                           32
                        :
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from 
                           33
                        :
                     
                     
                        - coir yarn,
                     
                     
                        - natural fibres,
                     
                     
                        - man‑made staple fibres, not carded or combed or otherwise prepared for spinning,
                     
                     
                        - elastomeric yarns from headings 5402 and 5404,
                     
                     
                        - chemical materials or textile pulp, or 
                     
                     
                        - paper
                     
                     
                        or
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 per cent of the ex‑works price of the product
                     
                  
                  
                     
                         
                     
                  
               
                     
                        5401 to 5406
                     
                  
                  
                     
                        Yarn, monofilament and thread of man‑made filaments
                     
                  
                  
                     
                        Manufacture from 
                           34
                        :
                     
                     
                        - raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                     
                     
                        - natural fibres, not carded or combed or otherwise prepared for spinning,
                     
                     
                        - chemical materials or textile pulp, or
                     
                     
                        - paper‑making materials
                     
                  
                  
                     
                  
               
                     
                        5407 and 5408
                     
                  
                  
                     
                        Woven fabrics of synthetic or artificial filament yarn:
                     
                  
                  
                     
                  
                  
                     
                         
                     
                  
               
                     
                  
                  
                     
                        - Incorporating rubber thread
                     
                  
                  
                     
                        Manufacture from single yarn 
                           35
                        
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from 
                           36
                        :
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        - coir yarn,
                     
                     
                        - natural fibres,
                     
                     
                        - man‑made staple fibres, not carded or combed or otherwise prepared for spinning,
                     
                     
                        - elastomeric yarns from headings 5402 and 5404,
                     
                     
                        - chemical materials or textile pulp, or
                     
                     
                        - paper
                     
                     
                        or
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        5501 to 5507
                     
                  
                  
                     
                        Man‑made staple fibres
                     
                  
                  
                     
                        Manufacture from chemical materials or textile pulp
                     
                  
                  
                     
                  
               
                     
                        5508 to 5511
                     
                  
                  
                     
                        Yarn and sewing thread of man‑made staple fibres
                     
                  
                  
                     
                        Manufacture from 
                           37
                        :
                     
                     
                        - raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                     
                     
                        - natural fibres, not carded or combed or otherwise prepared for spinning,
                     
                     
                        - chemical materials or textile pulp, or
                     
                     
                        - paper‑making materials
                     
                  
                  
                     
                  
               
                     
                        5512 to 5516
                     
                  
                  
                     
                        Woven fabrics of man‑made staple fibres:
                     
                  
                  
                     
                  
                  
                     
                         
                     
                  
               
                     
                  
                  
                     
                        - Incorporating rubber thread
                     
                  
                  
                     
                        Manufacture from single yarn 
                           38
                        :
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from 
                           39
                        :
                     
                     
                        - coir yarn,
                     
                     
                        - natural fibres,
                     
                     
                        - man‑made staple fibres, not carded or combed or otherwise prepared for spinning,
                     
                     
                        - elastomeric yarns from headings 5402 and 5404,
                     
                     
                        - chemical materials or textile pulp, or
                     
                     
                        - paper
                     
                     
                        or
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 56
                     
                  
                  
                     
                        Wadding, felt and non‑wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:
                     
                  
                  
                     
                        Manufacture from 
                           40
                        :
                     
                     
                        - coir yarn,
                     
                     
                        - natural fibres,
                     
                     
                        - elastomeric yarns from headings 5402 and 5404,
                     
                     
                        - chemical materials or textile pulp, or
                     
                     
                        - paper‑making materials
                     
                  
                  
                     
                  
               
                     
                        5602
                     
                  
                  
                     
                        Felt, whether or not impregnated, coated, covered or laminated:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Needleloom felt
                     
                  
                  
                     
                        Manufacture from 
                           41
                        :
                     
                     
                        - natural fibres, or
                     
                     
                        - chemical materials or textile pulp
                     
                     
                        However:
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        - polypropylene filament of heading 5402,
                     
                     
                        - polypropylene fibres of heading 5503 or 5506, or
                     
                     
                        - polypropylene filament tow of heading 5501,
                     
                     
                        of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from 
                           42
                        :
                     
                     
                        - natural fibres,
                     
                     
                        - man‑made staple fibres made from casein, or
                     
                     
                        - chemical materials or textile pulp
                     
                  
                  
                     
                  
               
                     
                        5604
                     
                  
                  
                     
                        Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Rubber thread and cord, textile covered
                     
                  
                  
                     
                        Manufacture from rubber thread or cord, not textile covered
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from 
                           43
                        :
                     
                     
                        - natural fibres, not carded or combed or otherwise processed for spinning,
                     
                     
                        - chemical materials or textile pulp, or
                     
                     
                        - paper‑making materials
                     
                  
                  
                     
                  
               
                     
                        5605
                     
                  
                  
                     
                        Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal
                     
                  
                  
                     
                        Manufacture from 
                           44
                        :
                     
                     
                        - natural fibres,
                     
                     
                        - man‑made staple fibres, not carded or combed or otherwise processed for spinning,
                     
                     
                        - chemical materials or textile pulp, or
                     
                     
                        - paper‑making materials
                     
                  
                  
                     
                  
               
                     
                        5606
                     
                  
                  
                     
                        - Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale‑yarn
                     
                  
                  
                     
                        Manufacture from 
                           45
                        :
                     
                     
                        - natural fibres,
                     
                     
                        - man‑made staple fibres, not carded or combed or otherwise processed for spinning,
                     
                     
                        - chemical materials or textile pulp, or
                     
                     
                        - paper‑making materials
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Gimped yarn associated to elastomeric yarn
                     
                  
                  
                     
                        Manufacture from yarn
                     
                  
                  
                     
                  
               
                     
                        ex 5607.50 and  5608
                     
                  
                  
                     
                        Twine and nets
                     
                  
                  
                     
                        Manufacture from 
                           46
                         
                           47
                        :
                     
                     
                        - coir yarn,
                     
                     
                        - natural fibres,
                     
                     
                        - elastomeric yarns from headings 5402 and 5404,
                     
                     
                        - chemical materials or textile pulp, or
                     
                     
                        - paper‑making materials
                     
                  
                  
                     
                  
               
                     
                        Chapter 57
                     
                  
                  
                     
                        Carpets and other textile floor coverings:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Of needleloom felt
                     
                  
                  
                     
                        Manufacture from 
                           48
                        :
                     
                     
                        - natural fibres, or
                     
                     
                        - chemical materials or textile pulp
                     
                     
                        However:
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        - polypropylene filament of heading 5402,
                     
                     
                        - polypropylene fibres of heading 5503 or 5506, or
                     
                     
                        - polypropylene filament tow of heading 5501,
                     
                     
                        of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 per cent of the ex‑works price of the product
                     
                     
                        Jute fabric may be used as a backing
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Of other felt
                     
                  
                  
                     
                        Manufacture from 
                           49
                        :
                     
                     
                        - natural fibres, not carded or combed or otherwise processed for spinning, or
                     
                     
                        - chemical materials or textile pulp
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from 
                           50
                        :
                     
                     
                        - coir yarn or jute yarn,
                     
                     
                        - synthetic or artificial filament yarn,
                     
                     
                        - natural fibres, or
                     
                     
                        - man‑made staple fibres, not carded or combed or otherwise processed for spinning
                     
                     
                        Jute fabric may be used as a backing
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 58
                     
                  
                  
                     
                        Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery, except for:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Combined with rubber thread
                     
                  
                  
                     
                        Manufacture from single yarn 
                           51
                        
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from 
                           52
                        :
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        - natural fibres,
                     
                     
                        - man‑made staple fibres, not carded or combed or otherwise processed for spinning, or
                     
                     
                        - elastomeric yarns from headings 5402 and 5404,
                     
                     
                        - chemical materials or textile pulp
                     
                     
                        or
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        5805
                     
                  
                  
                     
                        Hand‑woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle‑worked tapestries (for example, petit point, cross stitch), whether or not made up
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        5810
                     
                  
                  
                     
                        Embroidery in the piece, in strips or in motifs
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        5901
                     
                  
                  
                     
                        Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
                     
                  
                  
                     
                        Manufacture from yarn
                     
                  
                  
                     
                  
               
                     
                        5902
                     
                  
                  
                     
                        Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Containing not more than 90 per cent by weight of textile materials
                     
                  
                  
                     
                        Manufacture from yarn
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from chemical materials or textile pulp. However, elastomeric yarns from headings 5402 and 5404 may be used
                     
                  
                  
                     
                  
               
                     
                        5903
                     
                  
                  
                     
                        Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902
                     
                  
                  
                     
                        Manufacture from yarn
                     
                     
                        or
                     
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        5904
                     
                  
                  
                     
                        Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
                     
                  
                  
                     
                        Manufacture from yarn 
                           53
                        
                     
                  
                  
                     
                  
               
                     
                        5905
                     
                  
                  
                     
                        Textile wall coverings:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Impregnated, coated, covered or laminated with rubber, plastics or other materials 
                     
                  
                  
                     
                        Manufacture from yarn
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from 
                           54
                        :
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        - coir yarn,
                     
                     
                        - natural fibres,
                     
                     
                        - man‑made staple fibres, not carded or combed or otherwise processed for spinning, or
                     
                     
                        - chemical materials or textile pulp
                     
                     
                        or
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        5906
                     
                  
                  
                     
                        Rubberised textile fabrics, other than those of heading 5902:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Knitted or crocheted fabrics
                     
                  
                  
                     
                        Manufacture from 
                           55
                        :
                     
                     
                        - natural fibres,
                     
                     
                        - man‑made staple fibres, not carded or combed or otherwise processed for spinning, or
                     
                     
                        - chemical materials or textile pulp
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other fabrics made of synthetic filament yarn, containing more than 90 per cent by weight of textile materials
                     
                  
                  
                     
                        Manufacture from chemical materials
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from yarn
                     
                  
                  
                     
                  
               
                     
                        5907
                     
                  
                  
                     
                        Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back‑cloths or the like
                     
                  
                  
                     
                        Manufacture from yarn
                     
                     
                        or
                     
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        5908
                     
                  
                  
                     
                        Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Incandescent gas mantles, impregnated
                     
                  
                  
                     
                        Manufacture from tubular knitted gas-mantle fabric
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        5909 to 5911
                     
                  
                  
                     
                        Textile articles of a kind suitable for industrial use:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Polishing discs or rings other than of felt of heading 5911
                     
                  
                  
                     
                        Manufacture from yarn or waste fabrics or rags of heading 6310
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911
                     
                  
                  
                     
                        Manufacture from 
                           56
                        :
                     
                     
                        - coir yarn,
                     
                     
                        - the following materials:
                     
                     
                        ‑- yarn of polytetrafluoroethylene 
                           57
                        ,
                     
                     
                        ‑- yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin,
                     
                     
                        ‑- yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m‑phenylenediamine and isophthalic acid,
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ‑- monofil of polytetrafluoroethylene 
                           58
                        ,
                     
                     
                        ‑- yarn of synthetic textile fibres of poly(p‑phenylene terephthalamide),
                     
                     
                        ‑- glass fibre yarn, coated with phenol resin and gimped with acrylic yarn 
                           59
                        ,
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ‑- copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4‑cyclohexanediethanol and isophthalic acid,
                     
                     
                        ‑- natural fibres,
                     
                     
                        ‑- man‑made staple fibres not carded or combed or otherwise processed for spinning, or
                     
                     
                        ‑- chemical materials or textile pulp
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from 
                           60
                        :
                     
                     
                        - 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 
                           61
                        :
                     
                     
                        - natural fibres,
                     
                     
                        - man‑made staple fibres, not carded or combed or otherwise processed for spinning, 
                     
                     
                        - elastomeric yarns from headings 5402 and 5404, or
                     
                     
                        - chemical materials or textile pulp
                     
                  
                  
                     
                  
               
                     
                        Chapter 61
                     
                  
                  
                     
                        Articles of apparel and clothing accessories, knitted or crocheted:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
                     
                  
                  
                     
                        Manufacture from yarn 
                           62
                         
                           63
                        
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other 
                     
                  
                  
                     
                        Manufacture from 
                           64
                         
                           65
                        :
                     
                     
                        - natural fibres,
                     
                     
                        - man‑made staple fibres, not carded or combed or otherwise processed for spinning, or
                     
                     
                        - chemical materials or textile pulp
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 62
                     
                  
                  
                     
                        Articles of apparel and clothing accessories, not knitted or crocheted; except for:
                     
                  
                  
                     
                        Manufacture from yarn 
                           66
                         
                           67
                        
                     
                  
                  
                     
                  
               
                     
                        ex 6202, ex 6204, ex 6206, ex 6209 and ex 6211
                     
                  
                  
                     
                        Women's, girls' and babies' clothing and clothing accessories for babies, embroidered
                     
                  
                  
                     
                        Manufacture from yarn 
                           68
                        
                     
                     
                        or
                     
                     
                        Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 per cent of the ex‑works price of the product 
                           69
                        
                     
                  
                  
                     
                  
               
                     
                        ex 6210 and ex 6216
                     
                  
                  
                     
                        Fire‑resistant equipment of fabric covered with foil of aluminised polyester
                     
                  
                  
                     
                        Manufacture from yarn 
                           70
                        
                     
                     
                        or
                     
                     
                        Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 per cent of the ex‑works price of the product 
                           71
                        
                     
                  
                  
                     
                  
               
                     
                        6213 and 6214
                     
                  
                  
                     
                        Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Embroidered
                     
                  
                  
                     
                        Manufacture from unbleached single yarn 
                           72
                         
                           73
                        
                     
                     
                        or
                     
                     
                        Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 per cent of the ex‑works price of the product 
                           74
                        
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from unbleached single yarn 
                           75
                         
                           76
                        
                     
                     
                        or
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        Making up, followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the unprinted products of headings 6213 and 6214 used does not exceed 47,5 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        6217
                     
                  
                  
                     
                        Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Embroidered
                     
                  
                  
                     
                        Manufacture from yarn 
                           77
                        
                     
                     
                        or
                     
                     
                        Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 per cent of the ex‑works price of the product 
                           78
                        
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Fire‑resistant equipment of fabric covered with foil of aluminised polyester
                     
                  
                  
                     
                        Manufacture from yarn 
                           79
                        
                     
                     
                        or
                     
                     
                        Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 per cent of the ex‑works price of the product 
                           80
                        
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Interlinings for collars and cuffs, cut out
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from yarn 
                           81
                        
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 63
                     
                  
                  
                     
                        Other made‑up textile articles; sets; worn clothing and worn textile articles; rags; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        6301 to 6304
                     
                  
                  
                     
                        Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Of felt, of nonwovens
                     
                  
                  
                     
                        Manufacture 
                           82
                        :
                     
                     
                        - natural fibres, or
                     
                     
                        - chemical materials or textile pulp
                     
                     
                     
                     
                     
                     
                     
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        ‑- Embroidered
                     
                  
                  
                     
                        Manufacture from unbleached single yarn 
                           83
                         
                           84
                        
                     
                     
                        or
                     
                     
                        Manufacture from unembroidered fabric (other than knitted or crocheted), provided that the value of the unembroidered fabric used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        ‑- Other
                     
                  
                  
                     
                        Manufacture from unbleached single yarn 
                           85
                         
                           86
                        
                     
                  
                  
                     
                  
               
                     
                        6305
                     
                  
                  
                     
                        Sacks and bags, of a kind used for the packing of goods
                     
                  
                  
                     
                        Manufacture from 
                           87
                        :
                     
                     
                        - natural fibres,
                     
                     
                        - man‑made staple fibres, not carded or combed or otherwise processed for spinning, or
                     
                     
                        - chemical materials or textile pulp
                     
                  
                  
                     
                  
               
                     
                        6306
                     
                  
                  
                     
                        Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Of nonwovens
                     
                  
                  
                     
                        Manufacture from 
                           88
                         
                           89
                        :
                     
                     
                        - natural fibres, or
                     
                     
                        - chemical materials or textile pulp
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from unbleached single yarn 
                           90
                         
                           91
                        
                     
                  
                  
                     
                  
               
                     
                        6307
                     
                  
                  
                     
                        Other made‑up articles, including dress patterns
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        6308
                     
                  
                  
                     
                        Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale
                     
                  
                  
                     
                        Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non‑originating articles may be incorporated, provided that their total value does not exceed 15 per cent of the ex‑works price of the set
                     
                  
                  
                     
                  
               
                     
                        6401
                     
                  
                  
                     
                        Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes
                     
                  
                  
                     
                        Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
                     
                     
                  
                  
                     
                  
               
                     
                        6402
                     
                  
                  
                     
                        Other footwear with outer soles and uppers of rubber or plastics
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Sports footwear; footwear with upper straps or thongs assembled to the sole by means of plugs
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        -- With a customs value above 8 euros
                     
                  
                  
                     
                        Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        -- With a customs value of 8 euros or less
                     
                  
                  
                     
                        Manufacture in which the uppers of footwear of heading 6406 used are originating
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        -- With a customs value above 11 euros
                     
                  
                  
                     
                        Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        -- With a customs value of 11 euros or less
                     
                  
                  
                     
                        Manufacture in which the uppers of footwear of heading 6406 used are originating
                     
                  
                  
                     
                  
               
                     
                        6403
                     
                  
                  
                     
                        Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - With a customs value above 24 euros
                     
                  
                  
                     
                        Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - With a customs value of 24 euros or less
                     
                  
                  
                     
                        Manufacture in which the uppers of footwear of heading 6406 used are originating
                     
                  
                  
                     
                  
               
                     
                        6404
                     
                  
                  
                     
                        Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - With a customs value above 14 euros
                     
                  
                  
                     
                        Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - With a customs value of 14 euros or less
                     
                  
                  
                     
                        Manufacture in which the uppers of footwear of heading 6406 used are originating
                     
                  
                  
                     
                  
               
                     
                        6405
                     
                  
                  
                     
                        Other footwear
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - With uppers of rubber or plastics
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        -- With a customs value above 11 euros
                     
                  
                  
                     
                        Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        -- With a customs value of 11 euros or less
                     
                  
                  
                     
                        Manufacture in which the uppers of footwear of heading 6406 used are originating
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - With uppers of leather or composition leather
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        -- With a customs value above 24 euros
                     
                  
                  
                     
                        Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        -- With a customs value of 24 euros or less
                     
                  
                  
                     
                        Manufacture in which the uppers of footwear of heading 6406 used are originating
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - With uppers of textile materials
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        -- With a customs value above 14 euros
                     
                  
                  
                     
                        Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        -- With a customs value of 14 euros or less
                     
                  
                  
                     
                        Manufacture in which the uppers of footwear of heading 6406 used are originating
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Others
                     
                  
                  
                     
                        Manufacture in which the uppers of footwear of heading 6406 used are originating
                     
                  
                  
                     
                  
               
                     
                        6406
                     
                  
                  
                     
                        Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in‑soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 65
                     
                  
                  
                     
                        Headgear and parts thereof; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        6505
                     
                     
                  
                  
                     
                        Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair‑nets of any material, whether or not lined or trimmed
                     
                  
                  
                     
                        Manufacture from yarn or textile fibres 
                           92
                        
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 66
                     
                  
                  
                     
                        Umbrellas, sun umbrellas, walking‑sticks, seat‑sticks, whips, riding‑crops, and parts thereof; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        6601
                     
                  
                  
                     
                        Umbrellas and sun umbrellas (including walking‑stick umbrellas, garden umbrellas and similar umbrellas)
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 67
                     
                  
                  
                     
                        Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 68
                     
                  
                  
                     
                        Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 6803
                     
                  
                  
                     
                        Articles of slate or of agglomerated slate
                     
                  
                  
                     
                        Manufacture from worked slate
                     
                  
                  
                     
                  
               
                     
                        ex 6812
                     
                  
                  
                     
                        Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate
                     
                  
                  
                     
                        Manufacture from materials of any heading
                     
                  
                  
                     
                  
               
                     
                        ex 6814
                     
                  
                  
                     
                        Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials
                     
                  
                  
                     
                        Manufacture from worked mica (including agglomerated or reconstituted mica)
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 69
                     
                     
                  
                  
                     
                        Ceramic products; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 6907
                     
                  
                  
                     
                        Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product 
                     
                     
                  
                  
                     
                        Manufacture from unglazed ceramic flags and paving, hearth or wall tiles, or unglazed ceramic mosaic cubes and the like, whether or not on a backing
                     
                  
               
                     
                        ex Chapter 70
                     
                  
                  
                     
                        Glass and glassware; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 7003, ex 7004 and ex 7005 
                     
                  
                  
                     
                        Glass with a non‑reflecting layer
                     
                  
                  
                     
                        Manufacture from materials of heading 7001
                     
                  
                  
                     
                  
               
                     
                        7006
                     
                  
                  
                     
                        Glass of heading 7003, 7004 or 7005, bent, edge‑worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Glass‑plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII‑standards 
                           93
                        
                     
                  
                  
                     
                        Manufacture from non‑coated glass‑plate substrate of heading 7006
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from materials of heading 7001
                     
                  
                  
                     
                  
               
                     
                        7008
                     
                  
                  
                     
                        Multiple‑walled insulating units of glass
                     
                  
                  
                     
                        Manufacture from materials of heading 7001
                     
                  
                  
                     
                  
               
                     
                        7009
                     
                  
                  
                     
                        Glass mirrors, whether or not framed, including rear‑view mirrors
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        7010
                     
                  
                  
                     
                        Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                     
                        or
                     
                     
                        Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        7013
                     
                  
                  
                     
                        Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                     
                        or
                     
                     
                        Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 per cent of the ex‑works price of the product
                     
                     
                        or
                     
                     
                        Hand‑decoration (except silk‑screen printing) of hand‑blown glassware, provided that the total value of the hand‑blown glassware used does not exceed 50 per cent 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 of heading 7019, or
                     
                     
                        - glass wool
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 71
                     
                  
                  
                     
                        Natural or cultured pearls, precious or semi‑precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 7101
                     
                  
                  
                     
                        Natural or cultured pearls, graded and temporarily strung for convenience of transport
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 7102, ex 7103 and ex 7104
                     
                  
                  
                     
                        Worked precious or semi‑precious stones (natural, synthetic or reconstructed)
                     
                  
                  
                     
                        Manufacture from unworked precious or semi‑precious stones
                     
                  
                  
                     
                  
               
                     
                        7106, 7108 and 7110
                     
                  
                  
                     
                        Precious metals:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Unwrought
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of headings 7106, 7108 and 7110
                     
                     
                        or
                     
                     
                        Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110
                     
                     
                        or
                     
                     
                        Alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Semi‑manufactured or in powder form
                     
                  
                  
                     
                        Manufacture from unwrought precious metals
                     
                  
                  
                     
                  
               
                     
                        ex 7107, ex 7109 and ex 7111
                     
                  
                  
                     
                        Metals clad with precious metals, semi‑manufactured
                     
                  
                  
                     
                        Manufacture from metals clad with precious metals, unwrought
                     
                  
                  
                     
                  
               
                     
                        7113 to 7115
                     
                  
                  
                     
                        Articles of jewellery and other manufactures
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        7116
                     
                  
                  
                     
                        Articles of natural or cultured pearls, precious or semi‑precious stones (natural, synthetic or reconstructed)
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        7117
                     
                  
                  
                     
                        Imitation jewellery
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                     
                        or
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        Manufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 72
                     
                  
                  
                     
                        Iron and steel; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product 
                           94
                        
                     
                  
                  
                     
                  
               
                     
                        7207
                     
                  
                  
                     
                        Semi‑finished products of iron or non‑alloy steel
                     
                  
                  
                     
                        Manufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or 7206
                     
                  
                  
                     
                  
               
                     
                        7208 to 7216
                     
                  
                  
                     
                        Flat‑rolled products, bars and rods, angles, shapes and sections of iron or non‑alloy steel
                     
                  
                  
                     
                        Manufacture from ingots or other primary forms or semi-finished products of heading 7206 or 7207
                     
                  
                  
                     
                  
               
                     
                        7217
                     
                  
                  
                     
                        Wire of iron or non‑alloy steel
                     
                  
                  
                     
                        Manufacture from semi‑finished products of heading 7207
                     
                  
                  
                     
                  
               
                     
                        7218.91 and 7218.99
                     
                  
                  
                     
                        Semi‑finished products
                     
                  
                  
                     
                        Manufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or 7218.10
                     
                  
                  
                     
                  
               
                     
                        7219 to 7222
                     
                  
                  
                     
                        Flat‑rolled products, bars and rods, angles, shapes and sections of stainless steel
                     
                  
                  
                     
                        Manufacture from ingots or other primary forms or semi-finished products of heading 7218
                     
                  
                  
                     
                  
               
                     
                        7223
                     
                  
                  
                     
                        Wire of stainless steel
                     
                  
                  
                     
                        Manufacture from semi-finished products of heading 7218 
                     
                  
                  
                     
                  
               
                     
                        7224.90
                     
                  
                  
                     
                        Semi-finished products
                     
                  
                  
                     
                        Manufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or 7224.10
                     
                  
                  
                     
                  
               
                     
                        7225 to 7228
                     
                  
                  
                     
                        Flat-rolled products, hot rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel
                     
                  
                  
                     
                        Manufacture from ingots or other primary forms or semi-finished products of heading 7206, 7207, 7218 or 7224
                     
                  
                  
                     
                  
               
                     
                        7229
                     
                  
                  
                     
                        Wire of other alloy steel
                     
                  
                  
                     
                        Manufacture from semi-finished products of heading 7224
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 73
                     
                  
                  
                     
                        Articles of iron or steel; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product 
                           95
                        
                     
                  
                  
                     
                  
               
                     
                        ex 7301
                     
                  
                  
                     
                        Sheet piling
                     
                  
                  
                     
                        Manufacture from materials of heading 7206
                     
                  
                  
                     
                  
               
                     
                        7302
                     
                  
                  
                     
                        Railway or tramway track construction material of iron or steel, the following: rails, check‑rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross‑ties), fish‑plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails
                     
                  
                  
                     
                        Manufacture from materials of heading 7206
                     
                  
                  
                     
                  
               
                     
                        7304, 7305 and 7306
                     
                  
                  
                     
                        Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel
                     
                  
                  
                     
                        Manufacture from materials of heading 7206, 7207, 7218 or 7224
                     
                  
                  
                     
                  
               
                     
                        ex 7307
                     
                  
                  
                     
                        Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts
                     
                  
                  
                     
                        Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        7308
                     
                  
                  
                     
                        Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge‑sections, lock‑gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, welded angles, shapes and sections of heading 7301 may not be used
                     
                  
                  
                     
                  
               
                     
                        ex 7315
                     
                  
                  
                     
                        Skid chain
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of heading 7315 used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 74
                     
                  
                  
                     
                        Copper and articles thereof; except for: 
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        7403
                     
                  
                  
                     
                        Refined copper and copper alloys, unwrought
                     
                  
                  
                     
                        Manufacture from materials of any heading
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 75
                     
                  
                  
                     
                        Nickel and articles thereof; except for: 
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        7501 to 7503
                     
                  
                  
                     
                        Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 76
                     
                  
                  
                     
                        Aluminium and articles thereof; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                     
                  
                  
                     
                  
               
                     
                        7601
                     
                  
                  
                     
                        Unwrought aluminium
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                     
                        or
                     
                     
                        Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium
                     
                  
                  
                     
                  
               
                     
                        7604 to 7606
                     
                  
                  
                     
                        Aluminium bars, rods and profiles, wire, plates and sheets
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        7607
                     
                  
                  
                     
                        Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm.
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of headings 7606 and 7607
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        7608 to 7609
                     
                  
                  
                     
                        Aluminium tubes and pipes, or tube or pipe fittings (for example, couplings, elbows, sleeves)
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 7616
                     
                  
                  
                     
                        Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used; and
                     
                     
                        - in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 77
                     
                  
                  
                     
                        Reserved for possible future use in the HS
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                         ex Chapter 78
                     
                  
                  
                     
                        Lead and articles thereof; except for:
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        7801
                     
                  
                  
                     
                        Unwrought lead:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Refined lead
                     
                  
                  
                     
                        Manufacture from "bullion" or "work" lead
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7802 may not be used
                     
                  
                  
                     
                  
               
                     
                        7802
                     
                  
                  
                     
                        Lead waste and scrap
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 7806
                     
                  
                  
                     
                        Lead tubes, pipes and tube or pipe fittings
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 79
                     
                  
                  
                     
                        Zinc and articles thereof; except for:
                     
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        7901
                     
                  
                  
                     
                        Unwrought zinc
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7902 may not be used
                     
                  
                  
                     
                  
               
                     
                        7902
                     
                  
                  
                     
                        Zinc waste and scrap
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 7907
                     
                  
                  
                     
                        Zinc tubes, pipes and tube or pipe fittings
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 80
                     
                  
                  
                     
                        Tin and articles thereof; except for:
                     
                     
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        8001
                     
                  
                  
                     
                        Unwrought tin
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 8002 may not be used
                     
                  
                  
                     
                  
               
                     
                        8002 and 8007
                     
                  
                  
                     
                        Tin waste and scrap; other articles of tin
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 81
                     
                  
                  
                     
                        Other base metals; cermets; articles thereof
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other base metals, wrought; articles thereof: 
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of the same heading as the product used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 82
                     
                  
                  
                     
                        Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        8206
                     
                  
                  
                     
                        Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of headings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set, provided that their total value does not exceed 15 per cent of the ex‑works price of the set
                     
                  
                  
                     
                  
               
                     
                        ex 8211
                     
                  
                  
                     
                        Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, knife blades and handles of base metal may be used
                     
                  
                  
                     
                  
               
                     
                        8214
                     
                  
                  
                     
                        Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used
                     
                  
                  
                     
                  
               
                     
                        8215
                     
                  
                  
                     
                        Spoons, forks, ladles, skimmers, cake‑servers, fish‑knives, butter‑knives, sugar tongs and similar kitchen or tableware
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 83
                     
                  
                  
                     
                        Miscellaneous articles of base metal; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 8301
                     
                  
                  
                     
                        Locks
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        ex 8302
                     
                  
                  
                     
                        - Other mountings, fittings and similar articles suitable for buildings, and automatic door closers
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, other materials of heading 8302 may be used, provided that their total value does not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                         
                     
                  
               
                     
                  
                  
                     
                        - Other mountings, fittings and similar articles suitable for motor vehicles
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                  
                  
                     
                        - Hinges and parts thereof designed for motor vehicles
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        ex 8306
                     
                  
                  
                     
                        Statuettes and other ornaments, of base metal
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, other materials of heading 8306 may be used, provided that their total value does not exceed 30 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 84
                     
                  
                  
                     
                        Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof, except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 60 per cent of the ex‑works price of the product
                     
                     
                  
               
                     
                        ex 8401
                     
                  
                  
                     
                        Nuclear fuel elements 
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product 
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 per cent 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 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        8407
                     
                  
                  
                     
                        Spark‑ignition reciprocating or rotary internal combustion piston engines
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        8408
                     
                  
                  
                     
                        Compression‑ignition internal combustion piston engines (diesel or semi‑diesel engines)
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent 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 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        8417
                     
                  
                  
                     
                        Industrial or laboratory furnaces and ovens, including incinerators, non-electric
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
               
                     
                        8420
                     
                  
                  
                     
                        Calendering or other rolling machines, other than for metals or glass, and cylinders therefore
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        - the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product, and
                     
                     
                        - within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 per cent of the ex‑works price of the product
                     
                  
               
                     
                        8423
                     
                  
                  
                     
                        Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 per cent of the ex‑works price of the product
                     
                  
               
                     
                        8426 to 8428
                     
                     
                  
                  
                     
                        Lifting, handling, loading or unloading machinery
                     
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        - the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product, and
                     
                     
                        - within the above limit, the value of all the materials of heading 8431 used does not exceed 10 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 per cent of the ex‑works price of the product 
                     
                     
                  
               
                     
                        8429
                     
                  
                  
                     
                        Self‑propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Road rollers
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        - the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product, and
                     
                     
                        - within the above limit, the value of all the materials of heading 8431 used does not exceed 10 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 per cent of the ex‑works price of the product
                     
                  
               
                     
                        8430
                     
                  
                  
                     
                        Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile‑drivers and pile‑extractors; snow‑ploughs and snow‑blowers
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        - the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product, and
                     
                     
                        - within the above limit, the value of all the materials of heading 8431 used does not exceed 10 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 per cent of the ex‑works price of the product
                     
                     
                  
               
                     
                        ex 8431
                     
                  
                  
                     
                        - Parts suitable for use solely or principally with road rollers
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Parts suitable for use solely or principally with the machinery of headings 8427
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        8439
                     
                  
                  
                     
                        Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        ex 8443
                     
                  
                  
                     
                        Printers, for office machines (for example automatic data processing machines, word‑processing machines, etc.)
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        8444 to 8447
                     
                  
                  
                     
                        Machines of these headings for use in the textile industry
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 8448
                     
                  
                  
                     
                        Auxiliary machinery for use with machines of headings 8444 and 8445
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        8452
                     
                  
                  
                     
                        Sewing machines, other than book‑sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        - the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product,
                     
                     
                        - the value of all the non‑originating materials used in assembling the head (without motor) does not exceed the value of all the originating materials used, and
                     
                     
                        - the thread‑tension, crochet and zigzag mechanisms used are originating
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 8456 to 8466
                     
                  
                  
                     
                        Machine tools and machines and their parts and accessories of headings 8456 to 8466
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product
                     
                  
                  
                     
                     
                     
                  
               
                     
                  
                  
                     
                        - Water-jet cutting machines and its parts
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product
                     
                  
               
                     
                        8470 to 8472
                     
                  
                  
                     
                        Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        8479
                     
                  
                  
                     
                        Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        8480
                     
                  
                  
                     
                        Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                     
                  
               
                     
                        8481
                     
                  
                  
                     
                        Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product 
                     
                  
               
                     
                        8482
                     
                  
                  
                     
                        Ball or roller bearings; and parts thereof
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 per cent of the ex‑works price of the product 
                     
                     
                  
               
                     
                        ex 8486
                     
                  
                  
                     
                        ‑ Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electrochemical, electron beam, ionic‑beam or plasma arc processes and parts and accessories thereof
                     
                     
                        ‑ machine tools (including presses) for working metal by bending, folding, straightening, flattening, and parts and accessories thereof
                     
                     
                        ‑ machine tools for working stone, ceramics, concrete, asbestos‑cement or like mineral materials or for cold working glass and parts and accessories thereof
                     
                     
                        ‑ marking‑out instruments which are pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates; parts and accessories thereof
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        ‑ moulds, injection or compression types
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        ‑ lifting, handing, loading or unloading machinery
                     
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        - the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product, and
                     
                     
                        - within the above limit, the value of all the materials of heading 8431 used does not exceed 10 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 per cent of the ex‑works price of the product 
                     
                  
               
                     
                        ex Chapter 85 
                     
                     
                     
                  
                  
                     
                        Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 60 per cent of the ex‑works price of the product 
                     
                  
               
                     
                        8501
                     
                  
                  
                     
                        Electric motors and generators (excluding generating sets)
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        - the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product, and
                     
                     
                        - within the above limit, the value of all the materials of heading 8503 used does not exceed 10 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 per cent 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 per cent of the ex‑works price of the product, and
                     
                     
                        - within the above limit, the value of all the materials of headings 8501 and 8503 used does not exceed 10 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 per cent of the ex‑works price of the product
                     
                     
                  
               
                     
                        8503
                     
                  
                  
                     
                        Parts suitable for use solely or principally with the machines of heading 8501 or 8502
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        ex 8504
                     
                  
                  
                     
                        Power supply units for automatic data‑processing machines
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        8509
                     
                  
                  
                     
                        Electromechanical domestic appliances, with self-contained electric motor other than vacuum cleaners of heading 8508; parts thereof
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        8516
                     
                  
                  
                     
                        Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        ex 8517
                     
                  
                  
                     
                        Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wireless network (such as a local or wide area network), other than transmission or reception apparatus of headings 8443, 8525, 8527 or 8528
                     
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        - the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product, and
                     
                     
                        ‑ the value of all the non‑originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 per cent of the ex‑works price of the product
                     
                  
               
                     
                        8519
                     
                  
                  
                     
                        Sound recording or sound reproducing apparatus
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        8521
                     
                  
                  
                     
                        Video recording or reproducing apparatus, whether or not incorporating a video tuner
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        - the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product, and
                     
                     
                        - the value of all the non‑originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 per cent of the ex‑works price of the product 
                     
                     
                  
               
                     
                        8522
                     
                  
                  
                     
                        Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        8523
                     
                  
                  
                     
                        ‑ Unrecorded discs, tapes, solid‑state non‑volatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37;
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        ‑ recorded discs, tapes solid‑state non‑volatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        ‑ matrices and masters for the production of discs, but excluding products of Chapter 37;
                     
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        - the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product, and
                     
                     
                        ‑ within the above limit, the value of all the materials of heading 8523 used does not exceed 10 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 per cent of the ex‑works price of the product
                     
                     
                  
               
                     
                  
                  
                     
                        ‑ proximity cards and "smart cards" with two or more electronic integrated circuits
                     
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        ‑ in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 per cent of the ex‑works price of the product
                     
                     
                     
                  
               
                     
                  
                  
                     
                        ‑ "smart cards" with one electronic integrated circuit
                     
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        - the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product, and
                     
                     
                        - within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 per cent of the ex‑works price of the product
                     
                     
                        or
                     
                     
                        The operation of diffusion, in which integrated circuits are formed on a semi‑conductor substrate by the selective introduction of an appropriate dopant, whether or not assembled and/or tested in a country other than those specified in Articles 3 and 4
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 per cent of the ex‑works price of the product
                     
                     
                  
               
                     
                        8525
                     
                  
                  
                     
                        Transmission apparatus for radio‑broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders 
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        - the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product, and
                     
                     
                        - the value of all the non‑originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 per cent of the ex‑works price of the product
                     
                  
               
                     
                        8526
                     
                  
                  
                     
                        Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        - the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product, and
                     
                     
                        - the value of all the non‑originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 per cent of the ex‑works price of the product
                     
                  
               
                     
                        8527
                     
                  
                  
                     
                        Reception apparatus for radio‑broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                     
                         
                     
                  
                  
                     
                  
               
                     
                        8528
                     
                  
                  
                     
                        Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus 
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                     
                         
                     
                  
                  
                     
                  
               
                     
                        ex 8531
                     
                  
                  
                     
                        Indicator panels incorporating liquid crystal devices (LCD's) or light-emitting diodes (LED's)
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        8535 
                     
                  
                  
                     
                        Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junctions boxes) for a voltage exceeding       1000 V
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        - the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product, and
                     
                     
                        - within the above limit, the value of all the materials of heading 8538 used does not exceed 10 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 per cent of the ex‑works price of the product
                     
                     
                     
                  
               
                     
                        8537
                     
                  
                  
                     
                        Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                     
                  
                  
                     
                  
               
                     
                        ex 8540
                     
                  
                  
                     
                        Cathode-ray television picture tubes, including video monitor cathode-ray tubes
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 8541
                     
                  
                  
                     
                        Diodes, transistors and similar semi‑conductor devices, except wafers not yet cut into chips
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 per cent of the ex‑works price of the product
                     
                  
               
                     
                        ex 8542
                     
                     
                  
                  
                     
                        Electronic integrated circuits 
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - monolithic integrated circuits
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        - the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product, and
                     
                     
                        - within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 per cent of the ex‑works price of the product
                     
                     
                        or
                     
                     
                        The operation of diffusion, in which integrated circuits are formed on a semi‑conductor substrate by the selective introduction of an appropriate dopant, whether or not assembled and/or tested in a country other than those specified in Articles 3 and 4
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 per cent of the ex‑works price of the product
                     
                  
               
                     
                  
                  
                     
                        ‑ multichips which are parts of machinery or apparatus, not specified or included elsewhere in this Chapter
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                         
                     
                  
               
                     
                  
                  
                     
                        ‑ others
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        ‑ the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product, and
                     
                     
                        ‑ within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 per cent of the ex‑works price of the product
                     
                  
               
                     
                        ex 8543
                     
                     
                  
                  
                     
                        Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter except particle accelerators, signal generators, machines and apparatus for electroplating, electrolysis or electrophoresis and parts thereof
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        8544
                     
                  
                  
                     
                        Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 55 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        8545
                     
                  
                  
                     
                        Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        8546
                     
                  
                  
                     
                        Electrical insulators of any material
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        8547
                     
                  
                  
                     
                        Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                     
                  
                  
                     
                  
               
                     
                        8548
                     
                  
                  
                     
                        ‑ Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        ‑ Electronic microassemblies
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        - the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product, and
                     
                     
                        - within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 per cent of the ex‑works price of the product
                     
                  
               
                     
                        ex Chapter 86
                     
                     
                  
                  
                     
                        Railway or tramway locomotives, rolling‑stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro‑mechanical) traffic signalling equipment of all kinds; except for:
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product 
                     
                     
                  
                  
                     
                  
               
                     
                        8608
                     
                  
                  
                     
                        Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 per cent of the ex‑works price of the product
                     
                     
                  
               
                     
                        ex Chapter 87
                     
                     
                  
                  
                     
                        Vehicles other than railway or tramway rolling‑stock, and parts and accessories thereof; except for:
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product 
                     
                  
                  
                     
                  
               
                     
                        8708
                     
                  
                  
                     
                        Parts and accessories of the motor vehicles
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        8709
                     
                  
                  
                     
                        Works trucks, self‑propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 per cent of the ex‑works price of the product
                     
                     
                     
                  
               
                     
                        8710
                     
                  
                  
                     
                        Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 per cent of the ex‑works price of the product 
                     
                  
               
                     
                        8711
                     
                  
                  
                     
                        Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side‑cars; side‑cars
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        8714
                     
                  
                  
                     
                        Parts and accessories of vehicles of headings 8711 to 8713
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product 
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        8715
                     
                  
                  
                     
                        Baby carriages and parts thereof
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 per cent of the ex‑works price of the product
                     
                     
                  
               
                     
                        8716
                     
                  
                  
                     
                        Trailers and semi‑trailers; other vehicles, not mechanically propelled; parts thereof
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product 
                     
                  
               
                     
                        ex Chapter 88
                     
                  
                  
                     
                        Aircraft, spacecraft, and parts thereof; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
               
                     
                        ex 8804
                     
                  
                  
                     
                        Rotochutes
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 8804
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
               
                     
                        8805
                     
                  
                  
                     
                        Aircraft launching gear; deck‑arrestor or similar gear; ground flying trainers; parts of the foregoing articles
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 per cent of the ex‑works price of the product
                     
                  
               
                     
                        Chapter 89
                     
                  
                  
                     
                        Ships, boats and floating structures
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product 
                     
                  
               
                     
                        ex Chapter 90
                     
                  
                  
                     
                        Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 per cent of the ex‑works price of the product 
                     
                  
               
                     
                        9001
                     
                  
                  
                     
                        Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        9002
                     
                  
                  
                     
                        Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        9004
                     
                  
                  
                     
                        Spectacles, goggles and the like, corrective, protective or other
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 9005
                     
                  
                  
                     
                        Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product,
                     
                     
                        - in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product, and
                     
                     
                        - in which the value of all the non‑originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 per cent of the ex‑works price of the product
                     
                  
               
                     
                        ex 9006
                     
                  
                  
                     
                        Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product,
                     
                     
                        - in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product, and
                     
                     
                        - in which the value of all the non‑originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 per cent of the ex‑works price of the product
                     
                  
               
                     
                        9007
                     
                  
                  
                     
                        Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product,
                     
                     
                        - in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product, and
                     
                     
                        - in which the value of all the non‑originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 per cent of the ex‑works price of the product
                     
                  
               
                     
                        9011
                     
                  
                  
                     
                        Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product,
                     
                     
                        - in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product, and
                     
                     
                        - in which the value of all the non‑originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 per cent of the ex‑works price of the product
                     
                  
               
                     
                        ex 9014
                     
                  
                  
                     
                        Other navigational instruments and appliances
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        9015
                     
                  
                  
                     
                        Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        9016
                     
                  
                  
                     
                        Balances of a sensitivity of 5 cg or better, with or without weights
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        9017
                     
                  
                  
                     
                        Drawing, marking‑out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        9018
                     
                  
                  
                     
                        Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro‑medical apparatus and sight‑testing instruments:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Dentists' chairs incorporating dental appliances or dentists' spittoons
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 9018
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 per cent of the ex‑works price of the product
                     
                  
               
                     
                        9019
                     
                  
                  
                     
                        Mechano‑therapy appliances; massage apparatus; psychological aptitude‑testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 per cent of the ex‑works price of the product
                     
                  
               
                     
                        9020
                     
                  
                  
                     
                        Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 per cent of the ex‑works price of the product
                     
                  
               
                     
                        9024
                     
                  
                  
                     
                        Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        9025
                     
                  
                  
                     
                        - Hydrometers and similar floating instruments, thermometers (except for electric or electronic thermometers for vehicles), pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Electric or electronic thermometers for vehicles
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 55 per cent of the ex‑works price of the product 
                     
                  
               
                     
                        9026
                     
                  
                  
                     
                        - Instruments and apparatus for measuring or checking the flow, level, or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding electric or electronic fuel gauges for vehicles instruments and apparatus of heading 9014, 9015, 9028 or 9032
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Others
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 55 per cent of the ex‑works price of the product 
                     
                  
               
                     
                        9027
                     
                  
                  
                     
                        Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        9028
                     
                  
                  
                     
                        Gas, liquid or electricity supply or production meters, including calibrating meters therefor:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Parts and accessories
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        - the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product, and
                     
                     
                        - the value of all the non‑originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 per cent of the ex‑works price of the product 
                     
                  
               
                     
                        9029
                     
                  
                  
                     
                        Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading  9014 or  9015; stroboscopes
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 55 per cent of the ex‑works price of the product 
                     
                  
               
                     
                        9030
                     
                  
                  
                     
                        Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X‑ray, cosmic or other ionising radiations
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        9031
                     
                  
                  
                     
                        Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        9032
                     
                  
                  
                     
                        Automatic regulating or controlling instruments and apparatus
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        9033
                     
                  
                  
                     
                        Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 91
                     
                  
                  
                     
                        Clocks and watches and parts thereof; except for:
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 9104
                     
                  
                  
                     
                        Instrument panel clocks and clocks of a similar type for vehicles of Chapter 87
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 60 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        9105
                     
                  
                  
                     
                        Other clocks
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        - the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product, and
                     
                     
                        - the value of all the non‑originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 per cent of the ex‑works price of the product
                     
                  
               
                     
                        9109
                     
                  
                  
                     
                        Clock movements, complete and assembled
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        - the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product, and
                     
                     
                        - the value of all the non‑originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 per cent of the ex‑works price of the product
                     
                  
               
                     
                        9110
                     
                  
                  
                     
                        Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        - the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product, and
                     
                     
                        - within the above limit, the value of all the materials of heading 9114 used does not exceed 10 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 per cent of the ex‑works price of the product
                     
                  
               
                     
                        9111
                     
                  
                  
                     
                        Watch cases and parts thereof
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 per cent of the ex‑works price of the product
                     
                  
               
                     
                        9112
                     
                  
                  
                     
                        Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 per cent of the ex‑works price of the product
                     
                  
               
                     
                        9113
                     
                  
                  
                     
                        Watch straps, watch bands and watch bracelets, and parts thereof:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Of base metal, whether or not gold or silver‑plated, or of metal clad with precious metal
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        - Other
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 92
                     
                  
                  
                     
                        Musical instruments; parts and accessories of such articles
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 93
                     
                  
                  
                     
                        Arms and ammunition; parts and accessories thereof
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 94
                     
                  
                  
                     
                        Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name‑plates and the like; prefabricated buildings; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                     
                  
               
                     
                        9401
                     
                  
                  
                     
                        Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 55 per cent of the ex‑works price of the product
                     
                  
               
                     
                        9405 and 9406
                     
                  
                  
                     
                        Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name‑plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included; prefabricated buildings
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 95
                     
                  
                  
                     
                        Toys, games and sports requisites; parts and accessories thereof; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        ex 9506
                     
                  
                  
                     
                        Golf clubs and parts thereof
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, roughly‑shaped blocks for making golf‑club heads may be used
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 96
                     
                  
                  
                     
                        Miscellaneous manufactured articles; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        ex 9601 and ex 9602
                     
                  
                  
                     
                        Articles of animal, vegetable or mineral carving materials
                     
                  
                  
                     
                        Manufacture from "worked" carving materials of the same heading as the product
                     
                  
                  
                     
                  
               
                     
                        ex 9603
                     
                  
                  
                     
                        Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand‑operated mechanical floor sweepers, not motorised, paint pads and rollers, squeegees and mops
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        9605
                     
                  
                  
                     
                        Travel sets for personal toilet, sewing or shoe or clothes cleaning
                     
                  
                  
                     
                        Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non‑originating articles may be incorporated, provided that their total value does not exceed 15 per cent of the ex‑works price of the set
                     
                  
                  
                     
                  
               
                     
                        9606
                     
                  
                  
                     
                        Buttons, press‑fasteners, snap‑fasteners and press‑studs, button moulds and other parts of these articles; button blanks 
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        9608
                     
                  
                  
                     
                        Ball‑point pens; felt‑tipped and other porous‑tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen‑holders, pencil‑holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, nibs or nib‑points of the same heading as the product may be used
                     
                  
                  
                     
                  
               
                     
                        ex 9609
                     
                  
                  
                     
                        Pencils
                     
                  
                  
                     
                        Manufacture from materials of any heading
                     
                  
                  
                     
                  
               
                     
                        9612
                     
                  
                  
                     
                        Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink‑pads, whether or not inked, with or without boxes
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 9613
                     
                  
                  
                     
                        Lighters with piezo‑igniter
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of heading 9613 used does not exceed 30 per cent of the ex‑works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 9614
                     
                  
                  
                     
                        Smoking pipes and pipe bowls
                     
                  
                  
                     
                        Manufacture from roughly‑shaped blocks
                     
                  
                  
                     
                  
               
                     
                        Chapter 97
                     
                  
                  
                     
                        Works of art, collectors' pieces and antiques
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
            
               
            
               APPENDIX 2A
            
            
            
               ADDENDUM TO THE LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON‑ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS
            
            
            
               Common provisions
            
         
         
            
               1.
                     For the products described below, the following rules may also apply instead of the rules set out in Appendix 2 for products originating either in the European Union or in a signatory Andean Country, as the case may be.
            
            
               2.
                     When a product is covered by a rule of origin that is subject to quotas, the proof of origin for that product shall contain the following statement in English: “Product originating in accordance with Appendix 2A of Annex II”.
            
            
               3.
                     The quotas indicated below will be managed on a first-come, first-served basis. The quantities exported to a Party shall be calculated on the basis of the imports of the Party concerned.
            
            
               4.
                     In the European Union, any quota referred to in this Appendix shall be managed by the European Commission. 
            
            
            
               Note 1
            
            
               The following rule shall confer origin for products exported from the European Union to Colombia, Ecuador or Peru within the annual quotas per country indicated below:
            
            
            
                     
                        HS heading
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3) or (4)
                     
                  
               
                     
                        ex 0901
                     
                  
                  
                     
                        Roasted coffee of the variety Arabica
                     
                  
                  
                     
                        Manufacture from materials of any heading
                     
                  
                  
                     
                  
               
            
                     
                        Colombia
                     
                  
                  
                     
                        Ecuador
                     
                  
                  
                     
                        Peru
                     
                  
               
                     
                        120 Metric Tonnes
                     
                  
                  
                     
                        110 Metric Tonnes
                     
                  
                  
                     
                        30 Metric Tonnes
                     
                  
               
            
               Note 2
            
            
               The following rule shall confer origin for products exported from the European Union to Peru and from Peru to the European Union:
            
            
            
            
            
                     
                        HS heading
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3) or (4)
                     
                  
               
                     
                        1507 to 1508
                     
                  
                  
                     
                        Soya-bean oil, peanut (groundnut) oil, and their fractions, but not chemically modified
                     
                  
                  
                     
                        Manufacture from materials of any subheading, except that of the product 
                     
                  
                  
                     
                  
               
                     
                        1512 to 1515
                     
                  
                  
                     
                        Sunflower-seed, safflower or cotton-seed, coconut (copra), palm kernel, babassu, rape, colza, mustard, other fixed vegetable fats and oils (including jojoba oil) and their fractions, but not chemically modified
                     
                  
                  
                     
                        Manufacture from materials of any subheading, except that of the product 
                     
                  
                  
                     
                  
               
                     
                        1516
                     
                  
                  
                     
                        Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        1517
                     
                  
                  
                     
                        Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
                     
                  
                  
                     
                        Manufacture: 
                     
                     
                        - from materials of any heading, except that of the product, and
                     
                     
                        - in which at least 40 per cent by weight of all the materials of Chapter 4 used are originating
                     
                  
                  
                     
                  
               
            
                Note 3
            
         
         
            
               The following rule shall confer origin for products exported from the European Union to Colombia, Ecuador or Peru within the annual quotas per country indicated below:
            
            
            
                     
                        HS heading
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3) or (4)
                     
                  
               
                     
                        1805
                     
                  
                  
                     
                        Cocoa powder, not containing added sugar or other sweetening matter
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
            
                     
                        Colombia
                     
                  
                  
                     
                        Ecuador
                     
                  
                  
                     
                        Peru
                     
                  
               
                     
                        100 Metric Tonnes
                     
                  
                  
                     
                        120 Metric Tonnes
                     
                  
                  
                     
                        450 Metric Tonnes
                     
                  
               
               Note 4
            
            
               The following rule shall confer origin for products exported from the European Union to Peru and from Peru to the European Union:
            
            
            
                     
                        HS heading
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3) or (4)
                     
                  
               
                     
                        ex 3826
                     
                  
                  
                     
                        Biodiesel: mixtures of mono alkyl esters of the fatty acids of the long chain of sub products of vegetable and animal oils. For greater certainty, the mono alkyl ester makes reference to methyl ester or ethyl ester of fatty acids
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex‑works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex‑works price of the product
                     
                  
               
            
               Note 5
            
            
               The following rule shall confer origin for products exported from Colombia, Ecuador and Peru to the European Union within the annual quotas per country indicated below:
            
            
            
                     
                        HS heading
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3) or (4)
                     
                  
               
                     
                        3920
                     
                  
                  
                     
                        Other plates, sheets, film, foil and strip, of plastics,  non-cellular and not-reinforced, laminated, supported or similarly combined with other materials
                     
                  
                  
                     
                        Manufacture from materials of any heading except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 percent of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 55 per cent of the ex-works price of the product
                     
                  
               
            
                     
                        Colombia
                     
                  
                  
                     
                        Ecuador
                     
                  
                  
                     
                        Peru
                     
                  
               
                     
                        15,000 Metric Tonnes
                     
                  
                  
                     
                        15,000 Metric Tonnes
                     
                  
                  
                     
                        15,000 Metric Tonnes
                     
                  
               
               If more than 75 per cent of the above-stated quota quantities is used during a given year, these quantities shall be reviewed, with a view to agree on their increase, in the Subcommittee.
            
            
            
            
         
         
            
               Note 6
            
            
               The following rule shall confer origin for products exported from Peru to the European Union within the annual quota indicated below:
            
            
            
                     
                        HS heading
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3) or (4)
                     
                  
               
                     
                        ex 5607.50  
                     
                     
                        and  5608
                     
                  
                  
                     
                        Twine and nets
                     
                  
                  
                     
                        Manufacture from high tenacity  filament yarn classified in subheadings 5402.11, 5402.19 or 5402.20
                     
                  
                  
                     
                  
               
            
                     
                        HS classification
                     
                  
                  
                     
                        Peru
                     
                  
               
                     
                        ex 5607.50 and  5608
                     
                  
                  
                     
                        650 Metric Tonnes
                     
                  
               
            
               This quantity shall be subject to revision every three years, in a period of 12 years. If more than 75 per cent of the above-stated quota quantity is used per year during that 3-year period, the quantity for the next three years will be increased by the rate of growth over the same period of exports from Peru to the European Union of products of chapter 50 to 63 or by 5 per cent, whichever is higher.
            
            
               The revision mentioned in paragraph 1 will be made according to the data published by the statistical office of the European Union (EUROSTAT) as soon as they are available. The European Commission shall publish the adjusted quotas in the Official Journal of the European Union.
            
            
            
               Note 7
            
            
               The following rule shall confer origin for products exported from Colombia, Ecuador and Peru to the European Union within the annual quotas, per country indicated below:
            
            
            
                     
                        HS heading
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3) or (4)
                     
                  
               
                     
                        6108.22
                     
                  
                  
                     
                        Women's or girls' briefs and panties, knitted or crocheted of man-made fibres
                     
                  
                  
                     
                        Manufacture from nylon yarn or elastomeric yarns from headings 5402 and 5404
                     
                  
                  
                     
                  
               
                     
                        6112.31
                     
                  
                  
                     
                        Men's or boys' swimwear knitted or crocheted of synthetic fibres
                     
                  
                  
                     
                        Manufacture from nylon yarn or elastomeric yarns from headings 5402 and 5404
                     
                  
                  
                     
                  
               
                     
                        6112.41
                     
                  
                  
                     
                        Women's or girls' swimwear  knitted or crocheted of synthetic fibres
                     
                  
                  
                     
                        Manufacture from nylon yarn or elastomeric yarns from headings 5402 and 5404
                     
                  
                  
                     
                  
               
                     
                        6115.10
                     
                  
                  
                     
                        Graduated compression hosiery (for example, stockings for varicose veins), knitted or crocheted.
                     
                  
                  
                     
                        Manufacture from nylon yarn or elastomeric yarns from headings 5402 and 5404
                     
                  
                  
                     
                  
               
                     
                        6115.21
                     
                  
                  
                     
                        Other pantyhose and tights of synthetic fibres measuring per single yarn less than 67 decitex, knitted or crocheted
                     
                  
                  
                     
                        Manufacture from nylon yarn or elastomeric yarns from headings 5402 and 5404
                     
                  
                  
                     
                  
               
                     
                        6115.22
                     
                  
                  
                     
                        Other pantyhose and tights of synthetic fibres measuring per single yarn less than 67 decitex or more, knitted or crocheted
                     
                  
                  
                     
                        Manufacture from nylon yarn or elastomeric yarns from headings 5402 and 5404
                     
                  
                  
                     
                  
               
                     
                        6115.30
                     
                  
                  
                     
                        Other women's full-length or knee length hosiery, measuring per single yarn less than 67 decitex
                     
                  
                  
                     
                        Manufacture from nylon yarn or elastomeric yarns from headings 5402 and 5404
                     
                  
                  
                     
                  
               
                     
                        6115.96
                     
                  
                  
                     
                        Other, of synthetic fibres
                     
                  
                  
                     
                        Manufacture from nylon yarn or elastomeric yarns from headings 5402 and 5404
                     
                  
                  
                     
                  
               
            
                     
                        HS heading
                     
                  
                  
                     
                        Colombia
                     
                     
                        (Metric Tonnes)
                     
                  
                  
                     
                        Ecuador
                     
                     
                        (Metric Tonnes)
                     
                  
                  
                     
                        Peru
                     
                     
                        (Metric Tonnes)
                     
                  
               
                     
                        6108.22
                     
                  
                  
                     
                         200
                     
                  
                  
                     
                        200
                     
                  
                  
                     
                         200
                     
                  
               
                     
                        6112.31
                     
                  
                  
                     
                         25
                     
                  
                  
                     
                        25
                     
                  
                  
                     
                         25
                     
                  
               
                     
                        6112.41
                     
                  
                  
                     
                         100
                     
                  
                  
                     
                        100
                     
                  
                  
                     
                         100
                     
                  
               
                     
                        6115.10
                     
                  
                  
                     
                         25
                     
                  
                  
                     
                        25
                     
                  
                  
                     
                         25
                     
                  
               
                     
                        6115.21
                     
                  
                  
                     
                         40
                     
                  
                  
                     
                        40
                     
                  
                  
                     
                         40
                     
                  
               
                     
                        6115.22
                     
                  
                  
                     
                         15
                     
                  
                  
                     
                        15
                     
                  
                  
                     
                         15
                     
                  
               
                     
                        6115.30
                     
                  
                  
                     
                        25
                     
                  
                  
                     
                        25
                     
                  
                  
                     
                        25
                     
                  
               
                     
                        6115.96
                     
                  
                  
                     
                         175
                     
                  
                  
                     
                        175
                     
                  
                  
                     
                         175
                     
                  
               
            
               If more than 75 per cent of the above-stated quota quantities is used during a given year, these quantities shall be reviewed, with a view to agree on their increase, in the Subcommittee.
            
            
            
               Nota 7a
            
         
         
            
               The following rule shall confer origin for products exported from Ecuador to the
            
            
               European Union and from the European Union to Ecuador: 
            
            
            
                     
                        HS
                     
                     
                        heading
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3) o (4)
                     
                  
               
                     
                        ex 6504 
                     
                  
                  
                     
                        Toquilla straw hats
                     
                  
                  
                     
                        Manufacture in which the toquilla straw of heading 1401 used is originating
                     
                  
                  
                     
                  
               
            
               Note 8
            
            
               The rules of origin provided for in Appendix 2 for the products listed below shall apply for as long as the European Union maintains a 0 per cent WTO bound tariff for these products. If the European Union increases the WTO bound tariff applicable to these products, the following rule shall confer origin for products exported from Colombia, Ecuador and Peru to the European Union within the annual quotas per country, indicated below:
            
            
            
                     
                        HS heading
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3) or (4)
                     
                  
               
                     
                        7209 to 7214
                     
                  
                  
                     
                        Flat-rolled products of iron or non-alloy steel; bars and rods of iron or non-alloy steel
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        7216 to 7217
                     
                  
                  
                     
                        Angles, shapes and sections of iron or non-alloy steel; wire of iron or non-alloy steel
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        7304 to 7306
                     
                  
                  
                     
                        Tubes, pipes and hollow profiles, of iron or steel
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent  of the ex‑works price of the product
                     
                  
               
                     
                        7308
                     
                  
                  
                     
                        Structures and parts of structures, of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
            
                     
                        HS heading
                     
                  
                  
                     
                        Description
                     
                  
                  
                     
                        Colombia (Metric Tonnes)
                     
                  
                  
                     
                        Ecuador (Metric Tonnes)
                     
                  
                  
                     
                        Peru          (Metric Tonnes)
                     
                  
               
                     
                        7209
                     
                  
                  
                     
                        Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated
                     
                  
                  
                     
                         100,000
                     
                  
                  
                     
                        100,000
                     
                  
                  
                     
                        100,000
                     
                  
               
                     
                        7210
                     
                  
                  
                     
                        Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated
                     
                  
                  
                     
                     
                        100,000
                     
                  
                  
                     
                     
                        100,000
                     
                  
                  
                     
                     
                        100,000
                     
                  
               
                     
                        7211
                     
                  
                  
                     
                        Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                        7212
                     
                  
                  
                     
                        Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated
                     
                  
                  
                     
                        100,000
                     
                  
                  
                     
                        100,000
                     
                  
                  
                     
                        100,000
                     
                  
               
                     
                        7213
                     
                  
                  
                     
                        Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel
                     
                  
                  
                     
                        100,000
                     
                  
                  
                     
                        100,000
                     
                  
                  
                     
                        100,000
                     
                  
               
                     
                        7214
                     
                  
                  
                     
                        Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling
                     
                  
                  
                     
                        100,000
                     
                  
                  
                     
                        100,000
                     
                  
                  
                     
                        100,000
                     
                  
               
                     
                        7216
                     
                  
                  
                     
                        Angles, shapes and sections of iron or non-alloy steel
                     
                  
                  
                     
                        100,000
                     
                  
                  
                     
                        100,000
                     
                  
                  
                     
                        100,000
                     
                  
               
                     
                        7217
                     
                  
                  
                     
                        Wire of iron or non-alloy steel
                     
                  
                  
                     
                        50,000
                     
                  
                  
                     
                        50,000
                     
                  
                  
                     
                        50,000
                     
                  
               
                     
                        7304
                     
                  
                  
                     
                        Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel
                     
                  
                  
                     
                        50,000
                     
                  
                  
                     
                        50,000
                     
                  
                  
                     
                        50,000
                     
                  
               
                     
                        7305
                     
                  
                  
                     
                        Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel
                     
                  
                  
                     
                        50,000
                     
                  
                  
                     
                        50,000
                     
                  
                  
                     
                        50,000
                     
                  
               
                     
                        7306
                     
                  
                  
                     
                        Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
                     
                  
                  
                     
                        100,000
                     
                  
                  
                     
                        100,000
                     
                  
                  
                     
                        100,000
                     
                  
               
                     
                        7308
                     
                  
                  
                     
                        Structures and parts of structures, of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel
                     
                  
                  
                     
                        50,000
                     
                  
                  
                     
                        50,000
                     
                  
                  
                     
                        50,000
                     
                  
               
               When 50 per cent of a quota entry is reached, during a given year, the annual tonnage shall increase by 50 per cent for the following year. The basis for calculation shall be the quota quantity of the previous year. These quantities, as well as the basis for calculation may be revised at the request of any Party upon agreement with the other Parties.
            
            
            
               Note 9
            
            
               The following rule shall confer origin for products exported from Colombia, Ecuador and Peru to the European Union within the annual quota per country indicated below:
            
            
            
                     
                        HS heading
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on non-originating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3) or (4)
                     
                  
               
                     
                        7321
                     
                  
                  
                     
                        Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        7323
                     
                  
                  
                     
                        Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
                     
                        7325
                     
                  
                  
                     
                        Other cast articles of iron or steel
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex‑works price of the product
                     
                  
               
            
                     
                        HS heading
                     
                  
                  
                     
                        Colombia
                     
                  
                  
                     
                        Ecuador
                     
                  
                  
                     
                        Peru
                     
                  
               
                     
                        7321
                     
                  
                  
                     
                        20,000 units
                     
                  
                  
                     
                        20,000 units
                     
                  
                  
                     
                        20,000 units
                     
                  
               
                     
                        7323
                     
                  
                  
                     
                        50,000 Metric Tonnes
                     
                  
                  
                     
                        50,000 Metric Tonnes
                     
                  
                  
                     
                        50,000 Metric Tonnes
                     
                  
               
                     
                        7325
                     
                  
                  
                     
                        50,000 Metric Tonnes
                     
                  
                  
                     
                        50,000 Metric Tonnes
                     
                  
                  
                     
                        50,000 Metric Tonnes
                     
                  
               
         
         
            
               These quantities may be revised at the request of any Party upon agreement with the others Parties.
            
            
            
                                                                                                                                                                             
            
            
               
            
               APPENDIX 5
            
            
               PRODUCTS TO WHICH SUBPARAGRAPH (b) OF THE DECLARATION 
            
            
               OF THE EUROPEAN UNION CONCERNING ARTICLE 5 IN RELATION TO 
            
            
               ORIGINATING PRODUCTS FROM COLOMBIA, ECUADOR AND PERU APPLIES 
            
            
               1. The conditions established in subparagraph (b) of the Declaration of the European Union concerning Article 5 in relation to originating products from Peru and Colombia apply for determining the origin of the following products exported from Peru to the European Union subject to the annual quotas established below: 
            
            
                     
                        Combined Nomenclature 2017 and (where necessary) TARIC codes
                     
                  
                  
                     
                        Description
                     
                  
                  
                     
                        Metric tons
                     
                  
               
                     
                        0303 54 10
                     
                  
                  
                     
                        Frozen mackerel "Scomber scombrus" and "Scomber japonicus"
                     
                  
                  
                     
                        4 000
                     
                  
               
                     
                        0303 59 10
                     
                  
                  
                     
                        Frozen anchovies "Engraulis spp."
                     
                  
                  
                     
                        120
                     
                  
               
                     
                        0303 55 10
                     
                     
                        0303 55 90 10
                     
                  
                  
                     
                        Horse mackerel "Trachurus trachurus" "scad" "Caranx trachurus", frozen
                     
                     
                  
                  
                     
                        60
                     
                  
               
                     
                        0307 43 91
                     
                  
                  
                     
                        Frozen squid "Ommastrephes spp.", "Nototodarus spp." and "Sepioteuthis spp.", with or without shell (excl. "Ommastrephes Sagittatus")
                     
                     
                  
                  
                     
                        4 200
                     
                  
               
                     
                        0307 49 50
                     
                  
                  
                     
                        Squid "Ommastrephes spp.", "Nototodarus spp.", "Sepioteuthis spp.", dried, salted or in brine, with or without shell (excl. "Ommastrephes Sagittatus")
                     
                     
                  
                  
                     
                        2 500
                     
                  
               
                     
                        1604 15 11
                     
                  
                  
                     
                        Fillets of mackerel of the species "Scomber scombrus" and "Scomber japonicus", prepared or preserved
                     
                  
                  
                     
                        2 000
                     
                  
               
                     
                        1604 15 19
                     
                  
                  
                     
                        Mackerel of the species "Scomber scombrus" and "Scomber japonicus", prepared or preserved, whole or in pieces (excl. minced mackerel and fillets of mackerel)
                     
                     
                  
                  
                     
                        800
                     
                  
               
                     
                        1604 15 90
                     
                  
                  
                     
                        Prepared or preserved mackerel of species "Scomber australasicus", whole or in pieces (excl. minced)
                     
                  
                  
                     
                        20
                     
                  
               
                     
                        1604 16 00
                     
                  
                  
                     
                        Prepared or preserved anchovies, whole or in pieces (excl. minced)
                     
                  
                  
                     
                        400
                     
                     
                  
               
                     
                        1604 20 40
                     
                  
                  
                     
                        Prepared or preserved anchovies (excl. whole or in pieces)
                     
                     
                  
                  
                     
                        30
                     
                  
               
                     
                        0307 19 00 10
                     
                     
                        0307 29 00 10
                     
                     
                        0307 49 20 10
                     
                     
                        0307 49 40 10
                     
                     
                        0307 49 50 10
                     
                     
                        0307 49 60 10
                     
                     
                        0307 49 80 10
                     
                     
                        0307 59 00 10
                     
                     
                        0307 79 00 10
                     
                     
                        0307 87 00 10
                     
                     
                        0307 88 00 10
                     
                     
                        0307 99 00 15
                     
                     
                        1605 51 00
                     
                     
                        1605 52 00
                     
                     
                        1605 53 10 95
                     
                     
                        1605 53 90 95
                     
                     
                        1605 54 00
                     
                     
                        1605 55 00
                     
                     
                        1605 56 00
                     
                     
                        1605 57 00
                     
                     
                        1605 59 00 10
                     
                     
                        1605 59 00 91
                     
                  
                  
                     
                        Mussels, snails and other molluscs, prepared or preserved (excl. mussels of the species Mytilus and of the species Perna)
                     
                     
                  
                  
                     
                        500
                     
                  
               
            
               2. The proofs of origin issued or made out for products which use the quotas established in this Appendix shall bear the following statement in English: "Product originating in accordance with Appendix 5 of Annex II". 
            
            
               3. The quotas established in this Appendix shall be managed on a first-come, first-served basis. The quantities exported to the European Union shall be calculated on the basis of the imports of the European Union. 
            
         
         
            
                  
                     (1)
                  
                        In the case of products of heading 0504, the rule of Article 5 applies.
               
               
                  
                     (2)
                  
                        See Note 1 of Appendix 2A.
               
               
                  
                     (3)
                  
                        See Note 2 of Appendix 2A.
               
               
                  
                     (4)
                  
                        See Note 2 of Appendix 2A.
               
               
                  
                     (5)
                  
                        See Note 2 of Appendix 2A.
               
               
                  
                     (6)
                  
                        See Note 2 of Appendix 2A.
               
               
                  
                     (7)
                  
                        See Note 3 of Appendix 2A.
               
               
                  
                     (8)
                  
                        For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (9)
                  
                        For the special conditions relating to "specific processes", see Introductory Note 7.2.
               
               
                  
                     (10)
                  
                        For the special conditions relating to "specific processes", see Introductory Note 7.2.
               
               
                  
                     (11)
                  
                        For the special conditions relating to "specific processes", see Introductory Note 7.2.
               
               
                  
                     (12)
                  
                        For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (13)
                  
                        For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (14)
                  
                        For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (15)
                  
                        For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (16)
                  
                        For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (17)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (18)
                  
                        A "group" is regarded as any part of the heading separated from the rest by a semicolon.
               
               
                  
                     (19)
                  
                        For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (20)
                  
                        See Note 4 of Appendix 2 A.
               
               
                  
                     (21)
                  
                        See Note 5 of Appendix 2A.
               
               
                  
                     (22)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (23)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (24)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (25)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (26)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (27)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (28)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (29)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (30)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (31)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (32)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (33)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (34)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (35)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (36)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (37)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (38)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (39)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (40)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (41)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (42)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (43)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (44)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (45)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (46)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (47)
                  
                        See Note 6 of Appendix 2A.
               
               
                  
                     (48)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (49)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (50)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (51)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (52)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (53)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (54)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (55)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (56)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (57)
                  
                        The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper‑making machinery.
               
               
                  
                     (58)
                  
                        The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper‑making machinery.
               
               
                  
                     (59)
                  
                        The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper‑ making machinery.
               
               
                  
                     (60)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (61)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (62)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (63)
                  
                        See Introductory Note 6.
               
               
                  
                     (64)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5
               
               
                  
                     (65)
                  
                        See Note 7 of Appendix 2A.
               
               
                  
                     (66)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (67)
                  
                        See Introductory Note 6.
               
               
                  
                     (68)
                  
                        See Introductory Note 6.
               
               
                  
                     (69)
                  
                        See Introductory Note 6.
               
               
                  
                     (70)
                  
                        See Introductory Note 6. 
               
               
                  
                     (71)
                  
                        See Introductory Note 6.
               
               
                  
                     (72)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (73)
                  
                        See Introductory Note 6.
               
               
                  
                     (74)
                  
                        See Introductory Note 6.
               
               
                  
                     (75)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (76)
                  
                        See Introductory Note 6.
               
               
                  
                     (77)
                  
                        See Introductory Note 6.
               
               
                  
                     (78)
                  
                        See Introductory Note 6.
               
               
                  
                     (79)
                  
                        See Introductory Note 6.
               
               
                  
                     (80)
                  
                        See Introductory Note 6.
               
               
                  
                     (81)
                  
                        See Introductory Note 6.
               
               
                  
                     (82)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (83)
                  
                        See Introductory Note 6.
               
               
                  
                     (84)
                  
                        For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.
               
               
                  
                     (85)
                  
                        See Introductory Note 6.
               
               
                  
                     (86)
                  
                        For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.
               
               
                  
                     (87)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (88)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (89)
                  
                        See Introductory Note 6.
               
               
                  
                     (90)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (91)
                  
                        See Introductory Note 6.
               
               
                  
                     (92)
                  
                        See Introductory Note 6.
               
               
                  
                     (93)
                  
                        SEMII – Semiconductor Equipment and Materials Institute Incorporated.
               
               
                  
                     (94)
                  
                        See Note 8 in Appendix 2A.
               
               
                  
                     (95)
                  
                        See Notes 8 and 9 in Appendix 2A.