CELEX: 31977R2966
Language: en
Date: 1977-12-23
Title: Commission Regulation (EEC) No 2966/77 of 23 December 1977 on the definition of the concept of originating products for purposes of the application of tariff preferences granted by the European Economic Community in respect of certain products from developing countries

30 . 12 . 77                                Official Journal of the European Communities                              No L 350/ 1
                                                                    i
                                                 (Acts whose publication is obligatory)
                                           COMMISSION REGULATION (EEC) No 2966/77
                                                          of 23 December 1977
                on the definition of the concept of originating products for purposes of the application of
                tariff preferences granted by the European Economic Community in respect of certain pro­
                                                    ducts from developing countries
 THE COMMISSION OF THE EUROPEAN COMMUNITIES,                             land and Bangladesh, and for coir manufactures
                                                                         originating in India and Sri Lanka ( 5), and in particular
                                                                         Article 1 thereof,
Having regard to the Treaty establishing the European
Economic Community,
                                                                        Having regard to Council Regulation (EEC) No
                                                                        2708 /77 of 28 November 1977 opening, allocating and
Having regard to Council Regulation ( EEC) No                           providing for the administration of a Community tariff
2703 /77 of 28 November 1977 opening, allocating and                     quota for raw or unmanufactured Virginia type tobac­
providing for the administration of Community tariff                    cos originating in developing countries ( 6), and in par­
quotas for certain products originating in developing                   ticular Article 1 thereof,
countries ( x), and in particular Article 1 thereof,
                                                                        Haying regard to Council Regulation (EEC) No
                                                                        2709/77 of 28 November 1977 opening preferential
Having regard to Council Regulation (EEC) No                            tariffs for developing countries for raw or unmanufac­
2704/77 of 28 November 1977 opening and providing                       tured tobaccos falling within subheading 24.01 A ex II
for the administration of preferential Community tariff                 of the Common Customs Tariff ( 7), and in particular
ceilings for certain products originating in developing                 Article 1 thereof,
countries ( 2), and in particular Article 1 thereof,
                                                                         Having regard to Council Regulation ( EEC) No
                                                                        2710/77 of 28 November 1977 establishing in respect
Having regard to Council Regulation (EEC) No                             of certain products falling within Chapters 1 to 24 of
2705 /77 of 28 November 1977 opening preferential                        the Common Customs Tariff a scheme of generalized
tariffs for certain products originating in developing                   preferences in favour of developing countries (8), and in
countries (3 ), and in particular Article 1 thereof,                    particular Article 1 thereof,
Having regard to Council Regulation ( EEC) No                           Having regard to Council Regulation (EEC) No
2706/77 of 28 November 1977 opening, allocating and                     2711 /77 of 28 November 1977 opening, allocating and
providing for the administration of Community tariff                    providing for the administration of a tariff quota for
preferences for textile products originating in develop­                cocoa butter and a tariff quota for soluble coffee
ing countries and territories (4), and in particular Article            originating in developing countries (9), and in particular
1 thereof,                                                              Article 1 thereof,
Having regard to Council Regulation (EEC) No                           Having regard to Council Regulation (EEC) No
2707/77 of 28 November 1977 on the opening of tariff                   2712/77 of 28 November 1977 opening, allocating and
preferences in the form of a suspension of customs                     providing for the administration of a Community tariff
duties for jute manufactures originating in India, Thai­
                                                                       (s)  OJ No  L 324 , 19 . 12 . 1977, p.  93 .
(!)  OJ No  L 324 , 19 . 12 . 1977,  p. 1.                             (6)  OJ No  L 324,  19.  12 . 1977, p.  96 .
(2) OJ  No  L 324 , 19 . 12 . 1977,  p. 13 .                           (7)  OJ No  L 324,  19 . 12 . 1977, p.  102.
(3) OJ  No  L 324 , 19 . 12 . 1977 , p. 23 .                           (8)  OJ No  L 324,  19 . 12 . 1977, p.  107.
(4) OJ  No  L 324 , 19 . 12 . 1977,  p. 67 .                           ( 9) OJ NQ.L 324 , 19 . 12 . 1977 , p . 132 .
 ---pagebreak---      1
No L 350/2                                  Official Journal of the European Communities                                   30 . 12 . 77
quota for preserved pineapples, other than in slices, half             HAS ADOPTED THIS REGULATION :
slices or spirals, originating in developing countries ( 1),
and in particular Article 1 thereof,
                                                                                                      TITLE I
Having regard to Council Regulation (EEC ) No                                                        Article 1
2713 /77 of 28 November 1977 opening, allocating and
providing for the administration of a Community tariff                 1 . For the purpose of implementing the provisions
quota for preserved pineapples, in slices, half slices or              concerning tariff preferences granted by the Community
spirals, originating in developing countries (2), and in               to certain products originating in developing countries,
particular Article 1 thereof,                                          the following shall be considered of products originat­
                                                                       ing in a country enjoying those preferences (hereinafter
Whereas, as regards all the products referred to in the                referred to as a ' beneficiary country'), provided that
abovementioned Regulations, rules should be estab­                     these products have been transported direct, within the
lished to define the conditions in which they acquire the              meaning of Article 5 , to the Community :
character of originating products, the mode of proof
                                                                       (a) products wholly obtained in that country;
and the terms as to verification thereof; whereas it is
appropriate for this purpose to adopt the provisions of                (b) products obtained in that country in the manufac­
Regulation (EEC) No 3200/76 of 21 December 1976 on                            ture of which products other than those referred to
the definition of the concept of originating products for                     in ( a) are used, provided that the said products have
the purposes of the application of tariff preferences                         undergone sufficient working or processing within
granted by the European Economic Community in re­                             the meaning of Article 3 .
spect of certain developing countries (3); whereas it is
necessary to amend that Regulation and Lists A and B                   2 . The products in List C are excluded from the scope
thereto, in view of experience gained ;                                of this Regulation.
Whereas the Decision of the representatives of the
Governments of the Member States of the European                                                     Article 2
Coal and Steel Community, meeting within the Council,
of 28 November 1977 opening, allocating and provid­                     The following shall be considered as wholly obtained in
ing for the administration of tariff quotas for certain                 a beneficiary country within the meaning of Article 1
steel products originating in developing countries                      ( a):
(77/768 /ECSC) (4) and the Decision of the representa­
tives of the Governments of the Member States of the                    (a) mineral products extracted from its soil or from its
European Coal and Steel Community, meeting within                              sea bed ;
the Council, of 28 November 1977 opening tariff pre­                    ( b ) vegetable products harvested there ;
ferences for certain steel products originating in de­
veloping countries ( 77/769/ECSC) ( 5), provide that the                ( c) live animals born and raised there ;
concept of originating products is to be derfined under
the procedure laid down in Article 14 of Council Regu­                  (d) products obtained there from live animals ;
lation (EEC ) No 802/68 of 27 June 1968 concerning the                  (e) products obtained by hunting or fishing conducted
common definition of the concept of the origin of                              there;
goods ( 6); whereas the rules to be applied for this pur­
pose should be the same as those laid down for other                    (f) products of sea fishing and other products taken
products;                                                                      from the sea by its vessels ;
                                                                        (g) products made on board its factory ships exclusively
Whereas it is necessary to make transitional provisions
                                                                              from the products referred to in ( f);
for the benefit of those countries certain of whose pro­
ducts have not previously enjoyed tariff preferences;                   (h) used articles collected there fit only for the recovery
                                                                              of raw materials ;
Whereas the measures provided for in this Regulation                    (i) waste and scrap resulting from manufacturing oper­
are in accordance with the opinion of the Committee on                         ations conducted there ;
Origin,
                                                                        (j) products produced there exclusively from products
                                                                               specified in (a) to (i).
     OJ No L  324 , 19 . 12 . 1977, p. 138                                                           Article 3
(2)  OJ No L  324 , 19 . 12 . 1977, p. 144
(3)  OJ No L  361 , 30 . 12 . 1976 , p. 1 .
(4)  OJ No L  324,  19 . 12 . 1977, p. 150                              1 . For the purposes of implementing the provisions for
( 5) OJ No L  324 , 19 . 12 . 1977, p. 155                             Article 1 (b ), the following shall be considered as suffi­
(6 ) OJ No L  148 , 28 . 6 . 1968 , p. 1 .                             cient working or processing:
 ---pagebreak--- 30 . 12 . 77                              Official Journal of the European Communities                               No L 350/3
(a) working or processing as a result of which the pro­                considered as originating therein only if the value of the
      ducts obtained receive a classification under a tariff          products used does not exceed a given percentage of the
      heading other than that covering each of the pro­               value of the products obtained, the values to be taken
       ducts worked or processed, except, however, work­              into consideration for determining such percentage shall
      ing or processing specified in List A, where the                be :
       special provisions of that list apply ;
                                                                     — on the one hand,
 (b) working or processing specified in List B.
                                                                            as regards products whose importation can be
                                                                            proved, their customs value at the time of importa­
 The expressions 'section', 'chapter' and 'tariff heading'                  tion ;
 shall mean respectively the sections, chapters and tariff                  as regards products of undetermined origin, the
 headings in the Brussels Nomenclature for the classifica­                  earliest ascertainable price paid for such products
tion of goods in customs tariffs.                                           in the territory of the country where manufacture
                                                                            takes place ;
 2 . For the purpose of implementing Article 1 (b ), the
 following shall in any event be considered as insufficient          — and on the other hand,
 working or processing to confer the status of originating                  the ex-works price of the products obtained, less
 products, irrespective of whether or not there is a                        internal taxes refunded or refundable on exporta­
 change of tariff heading:                                                  tion .
 ( a) operations to ensure the preservation of products in
       good condition during transport and storage (ventil­
                                                                                                 Article 5
       ation, spreading out, drying, chilling, placing in salt,
       sulphur dioxide or other aqueous solutions, removal
       of damaged parts, and like operations);                        1 . The following shall be considered as transported
                                                                     direct from the exporting beneficiary country to the
                                                                     Community :
 (b ) simple operations consisting of removal of dust, sift­
      ing or screening, sorting, classifying, matching (in­
      cluding the making-up of sets of articles), washing,           (a) products transported without passing through the
      painting, cutting up ;                                               territory of another country ;
 (c) ( i ) changes of packing and breaking up and as­                (b ) products transported through the territories of coun­
              sembly of consignments,                                      tries other than the exporting beneficiary country,
                                                                           with or without transhipment or temporary ware­
       ( ii ) simple placing, in bottles, flasks, bags, cases,             housing within those countries, provided that trans­
              boxes, fixing on cards or boards, etc., and all              port through those countries is justified for geo­
              other simple packing operations ;                            graphical reasons or exclusively on account of
                                                                           transport requirements and that the products have
                                                                           remained under the surveillance of the customs
( d) the affixing of marks, labels or other like dis­
       tinguishing signs on products or their packaging;                   authorities of the country of transit or warehousing,
                                                                           and have not entered into commerce or been deliv­
 (e) simple mixing of products, whether or not of differ­                  ered for home use there, and have not undergone
      ent kinds, where one or more components of the                       operations other than unloading, reloading and any
      mixture do not meet the conditions laid down in this                 operation intended to keep them in good condition.
      Regulation to enable them to be considered as
      originating products;                                          2 . Evidence that the conditions specified in paragraph
                                                                     1 (b ) have been fulfilled shall be supplied to the respon­
(f) simple assembly of parts of products to constitute a             sible customs authorities in the Community by the
      complete product ;                                             production of:
(g) a combination of two or more operations specified
                                                                     ( a) a through bill of lading drawn up in the exporting
      in ( a) to ( f);
                                                                           beneficiary country covering the passage through the
                                                                           country of transit; or
(h) slaughter of animals.
                                                                     (b) a certification by the customs authorities of the
                                                                           country of transit:
                              Article 4                                    — giving an exact description of the products,
                                                                           — stating the dates of unloading and reloading of
Where Lists A and B referred to in Article 3 provide                            the products or of their embarkation or disem­
that products obtained in a beneficiary country shall be                        barkation, identifying the ships used,
 ---pagebreak--- No L 350 /4                                Official Journal of the European Communities                                  30 . 12 . 77
       — certifying the condition under which the pro­                as originating provided that the value of the non­
           ducts remained in the transit country ; or                 originating articles does not exceed 15% of the total
                                                                      value of the set.
( c) failing these, any substantiating documents.
                                                                                                  Article 7
                            Article 6
                                                                      1 . The certificate of origin Form A must be produced,
                                                                      to the Community customs office at which the goods
 1 . Originating products within the meaning of this                  are presented, within five months of the date of issue by
Regulation shall be eligible, on importation into the                 the responsible governmental authority of the exporting
Community, to benefit from the tariff preferences                     beneficiary country.
specified in Article 1 on production of a certificate of
origin Form A issued either by the customs authorities
or by other governmental authorities of the exporting                 2 . When products pass through the territory of one or
beneficiary country, provided that the latter country                 more countries, in accordance with the provisions of
assists the Community by allowing the customs                         Article 5 ( 1 ) (b ), the time limit fixed in paragraph 1 for
authorities of Member States to verify the authenticity               the production of the certificate shall be extended to 10
of the document or the accuracy of the information re­                months .
garding the true origin of the products in question.
 2 . However, originating products within the meaning
 of this Regulation which are sent by post (including                                             Article 8
 those sent by parcel post) shall, provided that the con­
 signments contain only originating products and that                 Certificates shall be produced to the customs authorities
 their value does not exceed 1 000 units of account ( 1 )             in the importing State in accordance with the proce­
 per consignment, qualify on entry into the Community                 dures laid down by that State . The said authorities may
 for the tariff preferences specified in Article 1 on pro­            require a translation of a certificate. They may also
 duction of a Form APR, on condition that the assistance              require the import declaration to be accompanied by a
 specified in the preceding paragraph is forthcoming in               statement from the importer to the effect that the pro­
 respect of the said form .                                           ducts meet the conditions required for the tariff prefer­
                                                                      ences specified in Article 1 .
 3 . Without prejudice to Article 3 (2 ), where, at the
 request of the person declaring the goods at the cus­
 toms, a dismantled or non-assembled article falling                                              Article 9
 within Chapter 84 or 85 of the Common Customs
 Tariff ( CCT) is imported by instalments on the condi­
 tions laid down by the competent authorities, it shall be            1 . The Community shall admit products sent as small
 considered to be a single article and a certificate of ori­          packages to private persons or forming part of travel­
 gin Form A may be submitted for the whole article                    lers' personal luggage as originating products benefiting
 upon importation of the first instalment.                            from the tariff preferences specified in Article 1 without
                                                                      requiring the production of a certificate of origin Form
                                                                      A or the completion of a Form APR, provided that such
4. Accessories, spare parts and tools dispatched with a               products are not imported by way of trade and have
piece of equipment, machine, apparatus or vehicle                     been declared as meeting the conditions required for the
which are part of the normal equipment and included in                application of that Article, and where there is no doubt
the price thereof or are not separately invoiced shall be             as to the veracity of such declaration.
regarded as one with the piece of equipment, machine,
 apparatus or vehicle in question.
                                                                      2 . Importations which are occasional and consist
                                                                      solely of products for the personal use of the recipients
 5.     Sets in the sense of the General Rule 3 of the CCC            or travellers or their families shall not be considered as
 nomenclature shall      be regarded as originating when all          importations by way of trade if it is evident from the
 component articles      are originating products. Neverthe­          nature and quantity of the products that no commercial
 less , when a set is    composed of originating and non­             purpose is in view .
 originating articles,   the set as a whole shall be regarded
                                                                      Furthermore, the total value of these products must not
                                                                      exceed 60 units of account in the case of small packages
 ( x ) One unit of account ( u.a.) is worth 0-88867088 gram of        or 200 units of account in the case of the contents of
       pure gold .                                                    travellers' personal luggage.
 ---pagebreak--- 30 . 12 . 77                           Official Journal of the European Communities                             No L 350/5
                         Article 10                                                        Article 12
1 . Products sent from a beneficiary country for exhi­            The discovery of slight discrepancies between the state­
bition in another country and sold after the exhibition for        ments made in the certificate and those made in the
importation into the Community shall benefit on impor­            documents produced to the customs office for the pur­
tation from the tariff preferences specified in Article 1         pose of carrying out the formalities for importing the
on condition that the products meet the requirements of           products shall not ipso facto render the certificate null
this Regulation entitling them to be recognized as                 and void, provided it is duly established that the certifi­
originating in the exporting beneficiary country and              cate corresponds to the products concerned.
provided that it is shown to the satisfaction of the
competent Community customs authorities that:
                                                                                           Article 13
(a) an exporter has consigned the products from the
     territory of the exporting beneficiary country to the        1 . Subsequent verifications of certificates Form A and
     country in which the exhibition is held and has              Form APR shall be carried out at random or whenever
     exhibited them there ;                                       the relevant customs authorities in the Community have
                                                                  reasonable doubt as to the authenticity of the document
(b) the products have been sold or otherwise disposed of          or as to the accuracy of the information regarding the
     by that exporter to a person in the Community;               true origin of the products in question.
(c) the products have been consigned during the exhi­             2. For the purpose of implementing the provisions of
     bition or immediately thereafter to the Community in         paragraph 1 above, the competent customs authorities
     the state in which they were sent for exhibition ;           in the Community shall return the certificate Form A or
                                                                  Part 1 of the Form APR to the responsible governmental
                                                                  authority in the exporting beneficiary country, giving
 (d) the products have not, since they were consigned for         where appropriate the reasons of form or substance for
     exhibition, been used for any purpose other than             an enquiry. If the invoice has been submitted, such in­
     demonstration at the exhibition .
                                                                  voice or a copy thereof shall be attached to Part 1 of
                                                                  Form APR. The customs authorities shall also forward
2 . A certificate of origin Form A must be produced to            any information that has been obtained suggesting that
 the competent Community customs authorities in the              the particulars given on the said certificate or the said
                                                                  form are inaccurate.
 normal manner. The name and address of the exhibition
 must be indicated thereon . Where necessary, additional
 documentary evidence of the nature of the products and           If the said authorities decide to suspend the tariff pre­
 the conditions under which they have been exhibited              ferences specified in Article 1 pending the results of the
 may be required .                                                verification, they shall offer to release the products to
                                                                  the importer subject to any precautionary measures
                                                                  judged necessary.
 3 . Paragraph 1 shall apply to any trade, industrial,
 agricultural or crafts exhibition, fair or similar public
 show or display which is not organized for private
purposes in shops or business premises with a view to                                       Article 14
the sale of foreign products, and during which the
products remain under customs control .                            The Explanatory Notes, Lists A, B and C, the specimen
                                                                   certificate of origin Form A and the specimen Form
                                                                  APR which are annexed to this Regulation shall form
                                                                   an integral part of this Regulation .
                          Article 1 1
 Certificates of origin Form A produced to the compe­
tent customs authorities in the Community after expiry                                       TITLE II
 of the time limit stipulated in Article 7 may be accepted
 for the purpose of applying the tariff preferences
specified in Article 1 where the failure to observe this                                    Article 15
time limit is due to force majeure or to exceptional cir­
 cumstances .                                                      For the purpose of implementing the provisions con­
                                                                   cerning tariff preferences specified in Article 1 , every
                                                                  beneficiary country shall comply or ensure compliance
 The competent Community customs authorities may                  with the rules concerning the completion and issue of
 also accept such certificates where the products have             certificates of origin Form A, the conditions for the use
 been presented to them before expiry of the said time             of Forms APR and those concerning administrative
 limit.                                                           cooperation contained in the following Articles.
 ---pagebreak--- No L 350/6                             Official Journal of the European Communities                               30 . 12 . 77
                          Section I                               originating in that country within the meaning of Title I
                                                                  of this Regulation.
            Completion and issue of certificates                  2 . The signature to be entered in box 11 of the certifi­
                      of origin Form A                            cate must be handwritten .
                                                                  3 . For the purpose of verifying whether the condition
                          Article 16                              specified in paragraph 1 has been met, the competent
                                                                  governmental authority shall have the right to call for
 1 . A certificate of origin shall be issued only upon            any documentary evidence or to carry out any check
written application from the exporter or his authorized           which it considers appropriate.
representative.
                                                                  4 . The competent governmental authority of the
2 . The exporter or his representative shall submit with          beneficiary country shall refuse to issue a certificate if it
his application any appropriate supporting document               appears from the documents submitted that the pro­
proving that the products to be exported qualify for the          ducts to which it relates are not intended for the
issue of a certificate of origin.                                 Community or for a preference-giving country applying
                                                                  the same rules as those laid down in Title I of this
                                                                  Regulation .
                          Article 17
                                                                                            Article 21
It shall be the responsibility of the competent govern­
mental authorities of the exporting beneficiary countries
to ensure that certificates and applications are duly             The certificate shall be available to the exporter as soon
completed.                                                        as exportation is actually carried out or when it is cer­
                                                                   tain that it will be carried out.
                         Article 18                                                         Article 22
The certificate must conform to the specimen shown in             Since box 12 is to be duly completed by the endorse­
the Annex. It shall be made out in English or French. If          ment of the European Economic Community or one of
it is completed by hand, entries must be in ink and in            the Member States as the importing country, the com­
printscript. However, the certificate in use in 1977 may          pletion of box 2 of the certificate of origin Form A shall
still be used .
                                                                  be optional.
Each certificate shall measure 210 X 297 mm . The
                                                                                            Article 23
paper used must be white-sized writing paper not con­
taining mechanical pulp and weighing not less than 25
g/m2 . It shall have a printed green guilloche-pattern             It shall always be possible to replace one or more cer­
background making any falsification by mechanical or               tificates of origin Form A by one or more other such
chemical means apparent to the eye.                                certificates, provided that this is done at the customs
                                                                   office in the Community where the products are lo­
                                                                   cated.
Each certificate shall bear a serial number, whether or
not printed, by which it can be identified.
                                                                                            Article 24
                          Article 19                               1 . In exceptional cases, a certificate may be issued after
                                                                   the actual exportation of the products to which it re­
 Since the certificate of origin constitutes the documen­          lates, if it was not issued at the time of exportation as a
 tary evidence for the application of the provisions con­          result of errors involuntarily made or omissions or other
  cerning tariff preferences, specified in Article 1 , it shall    special circumstances.
  be the responsibility of the competent governmental
  authority of the exporting country to take any steps             2 . The competent governmental authority may issue a
  necessary to verify the origin of the products and to            certificate retrospectively only after verifying that the
  check the other statements on the certificate .
                                                                   particulars contained in the exporter's application agree
                                                                   with those contained in the corresponding export
                                                                   documents and that no certificate of origin was issued
                          Article 20                               when the products in question were exported.
  1 . The certificate shall be issued by the competent             Certificates of origin Form A issued retrospectively must
  governmental authority of the beneficiary country if the         bear, in box 4, the endorsement 'D£LIVR£ A POST­
  products to be exported can be considered products               ERIORI' or ' ISSUED RETROSPECTIVELY'.
 ---pagebreak--- 30 . 12 . 77                            Official Journal of the European Communities                              No L 350/7
                         Article 25                                beneficiary country for conformity with the provisions
                                                                   of this Regulation, the exporter may refer to this verifi­
In the event of the theft, loss or destruction of a certifi­       cation in the space for 'observations' on the Form APR
cate of origin, the exporter may apply to the competent            (Part 1 ).
governmental authority which issued it for a duplicate
to be made out on the basis of the export documents in             2 . As appropriate, the exporter shall write 'APR' fol­
their possession. The duplicate Form A issued in this              lowed by the serial number of the Form APR used either
way must be endorsed, in box 4, with one of the follow­            on the C 1 green label, or on the C 2/CP 3 customs
ing words : 'DUPLICATA' or 'DUPLICATE'.                            declaration .
The duplicate, which must bear the date of issue of the
original certificate, shall take effect from that date.
                                                                                            Section III
                                                                              Methods of administrative cooperation
                          Section II
                                                                                            Article 29
           Conditions for the use of Form APR
                                                                   The beneficiary countries shall send the Commission of
                                                                    the European Communities the names and addresses of
                                                                    the governmental authorities competent to issue certifi­
                         Article 26
                                                                   cates of origin together with specimens of stamps used
                                                                   by these authorities. The Commission shall forward this
Form APR, which must correspond to the specimen                    information to the customs authorities of the Member
contained in the Annex, shall be completed by the ex­              States.
porter. It shall be made out in English or French . If it is
completed by hand, entries must be in ink and in
printscript.                                                                                Article 30
The signature to be entered in Part 1 of the Form APR              When an application for subsequent verification has
must be handwritten .
                                                                   been made in accordance with the provisions of Article
                                                                    13 of Title I, such verification shall be carried out and
Form APR shall be composed of two parts, each part                 its results communicated to the competent customs
measuring 210 X 148 mm . The paper used shall be                   authorities in the Community within a maximum of
white-sized writing paper not containing mechanical                three months . The results must be such as to establish
pulp and weighing not less than 25 g/m2.                           whether the certificate of origin Form A or the Form
                                                                   APR in question applies to the products actually ex­
Form APR may be perforated mechanically so that the                ported and whether these products were in fact eligible
two parts can be separated and the label of the second             to benefit from the tariff preferences specified in Article
part may be detached. The reverse side of the label may            1.
be gummed.
                                                                   For the purpose of subsequent verification of certificates
Each part of the form must bear a serial number,                   of origin Form A, copies of the certificates as well as
whether or not printed, by which it can be identified.             any export documents referring to them shall be kept
                                                                   for at least two years by the competent governmental
                          Article 27                               authority in the exporting beneficiary country.
A Form APR shall be completed for each postal con­                                         Article 3 1
signment. After completing and signing the two parts of
the form, the exporter shall, in the case of consignments
by parcel post, attach the two parts to the dispatch               1 . Subject as provided in Article 33 , the certifications
note. In the case of consignments by letter post, he shall         of authenticity provided for in Article 1 (2 ) of Council
insert his declaration (Part 1 ) in the packet and shall           Regulations (EEC) No 2708 /77 and (EEC) No 2710/77
attach the label of Part 2 to the outer packing.                   of 28 November 1977 shall be given in box 4 of the
                                                                   certificate of origin Form A provided for in this Regu­
                                                                   lation .
                         Article 28                                2 . The certifications mentioned in paragraph 1 shall
                                                                   consist of the following words : 'The undersigned
 1 . If the products contained in the consignment have             authority certifies the truth of the description of the
already been subject to verification in the exporting              goods given in box 7 below' or 'L'autorite soussignee
 ---pagebreak--- No L 350 /8                            Official Journal of the European Communities                              30 . 12 . 77
certifie l'exactitude de la description des marchandises          be necessary for one of the said certifications to appear
figurant dans la case n° 7 ci-dessous' followed by the            in box 4 of the certificate of origin if the authority
stamp of the competent authority and the hand-written             competent to issue the certificate of origin is the
signature of the competent official.                              governmental authority qualified to give that certifi­
                                                                  cation .
3 . The description of goods in box 7 of the certificate
of origin shall be as follows, according to the product
                                                                                           Article 34
concerned :
— 'unmanufactured tobacco Virginia type' or ' tabac               1 . Without prejudice to Article 8, for a period of six
     brut ou non fab rique du type Virginia';                     months from the date of entry into force of this Regu­
                                                                  lation, there may be produced, in respect of those pro­
— ' agave brandy "tequila", in containers holding two             ducts specified in paragraph 2 hereof which, at the time
     litres or less' or ' eau-de-vie d'agave "tequila" en
                                                                  of entry into force of the provisions concerning tariff
     recipients contenant deux litres ou moins'.                  preferences granted therefor are either in transit or
                                                                  being held in the Community under temporary
                                                                  warehouse procedure, in customs warehouses or in free
                          Article 32                               zones, certificates of origin Form A together with
                                                                   documentary evidence of direct transport.
The beneficiary countries shall inform the Commission
 of the European Communities of the names and ad­                 2. The products referred to in paragraph 1 are the
 dresses of the governmental authorities competent to              following:
 issue the certifications mentioned in Article 31 , together
 with impressions of the stamp they use. The Com­                 — the products set out in the list in Annex I originating
 mission shall forward this information to the customs                 in developing countries and territories;
 authorities of the Member States.
                                                                   — the products set out in the list in Annex II originat­
                                                                        ing in Romania.
                          Article 33                                                        Article 35
By way of derogation from Article 31 ( 1 ) and (2 ) but            This Regulation shall enter into force on 1 January
without prejudice to Articles 31 (3 ) and 32 , it shall not         1978 .
               This Regulation shall be binding in its entirety and directly applicable in all Member States.
                Done at Brussels, 23 December 1 977.
                                                                                   For the Commission
                                                                                    fitienne DAVIGNON
                                                                                Member of the Commission
 ---pagebreak--- 30 . 12 . 77                             Official Journal of the European Communities                                   No L 350/9
                                                      EXPLANATORY NOTES
             Note 1 — Article 1 :
             The term 'in a beneficiary country' shall also cover the territorial waters of that country.
             Vessels operating on the high seas, including factory ships on which the fish caught is worked or pro­
             cessed, shall be considered as part of the territory of the beneficiary country to which they belong pro­
             vided that they satisfy the conditions set out in Explanatory Note 4.
             Note 2 — Article 1 :
             In order to determine whether products originate in a benficiary country, it shall not be necessary to
             establish whether the power and fuel, plant and equipment, and machines and tools used to obtain such
             products originate in third countries or not.
             Note 3 — Article 1 :
             Packing shall be considered as forming a whole with the products contained therein. This provision,
             however, shall not apply to packing which is not of the normal type for the article packed and which
             has intrinsic utilization value and is of a durable nature, apart from its function as packing.
             Note 4 — Article 2 (f) :
             The term 'its vessels' shall apply only to vessels :
             — which are registered or recorded in the benficiary country,
             — which sail under the flag of the beneficiary country,
             — which are at least 50% owned by nationals of the beneficiary country or by a company with its
                 head office in that country, of which the manager or managers, chairman of the board of directors
                 or of the supervisory board, and the majority of the members of such boards are nationals of that
                 country and of which, in addition, in the case of partnerships or limited companies, at least half the
                 capital belongs to that country or to public bodies or nationals of that country,
             — of which the captain and officers are all nationals of the beneficiary country, and
             — of which at least 75% of the crew are nationals of the beneficiary country .
             Note 5 — Article 4 :
             'Ex-works price' means the price paid to the manufacturer in whose undertaking the last working or
             processing is carried out, provided the price includes the value of all the products used in manufacture.
             'Customs value' means the customs value as defined in the Convention concerning the valuation of
             goods for customs purposes signed in Brussels on 15 December 1950.
             Note 6 :
             The term 'product' as used in this Regulation includes 'article', 'goods', 'material', 'equipment' and any
             other equivalent expression .
 ---pagebreak--- No L 350/ 10                            Official Journal of the European Communities                                          30 . 12 . 77
                                                                 LIST A
            List of working or processing operations which result in a change in the nomenclature heading without
            conferring the status of originating products on the products undergoing such operations, or conferring
                                            this status only subject to certain conditions
                  Products obtained
                                                             Working or processing that does not  Working or processing that confers
                                                                confer the status of originating the status of the originating products
    CCT
                                                                           products              when the following conditions are met
 heading No                 Description
    03.02   Fish, dried, salted or in brine,            Drying, salting, placing in brine ;
            smoked fish , whether or not cooked         smoking of fish , whether cooked or
            before or during the smoking process        not
    07.02   Vegetables (whether or not cooked),         Freezing of vegetables
            preserved by freezing
    07.03   Vegetables provisionally preserved in        Placing in brine or in other solutions
            brine, in sulphur water or in other          of vegetables falling within heading
            preservative solutions, but not spe­         No 07.01
            cially prepared for immediate con­
            sumption
    07.04    Dried, dehydrated or evaporated             Drying, dehydration, evaporation,
             vegetables, whole, cut, sliced, broken      cutting, breaking, powdering of
             or in powder, but not further pre­         vegetables falling within heading
             pared                                      Nos 07.01 to 07.03 inclusive
    08.10   Fruit ( whether or not cooked) pre­         Freezing of fruit
            served by freezing, not containing
            added sugar
    08.11   Fruit provisionally preserved ( for          Placing in brine or in other solutions
            example, by sulphur dioxide gas, in          of fruit falling within heading Nos
            brine, in sulphur water or other             08.01 to 08.09 inclusive
            preservative solutions), but unsuit­
            able in that state for immediate
            consumption
    08.12   Fruit, dried other than that falling         Drying of fruit
            within heading Nos 08.01 , 08.02 ,
            08.03 , 08.04 or 08.05
ex 11.04    Flour of the dried leguminous veg­           Manufacture from dried leguminous
            etables falling within heading No            vegetables falling within heading No
            07.05 or of the fruits falling within        07.05 or from fruits falling within
            any heading in Chapter 8                     Chapter 8
    15.04   Fats and oils, of fish and marine            Manufacture from products falling
            mammals, whether or not refined              within Chapters 2 and 3
    15.06   Other animal oils and fats (including        Manufacture from products falling
            neat's-foot oil and fats from bones         within Chapter 2
            or waste)
 ---pagebreak--- 30 . 12 . 77                              Official Journal of the European Communities                                      No L 350/ 11
                                                                                                                             List A (cont'd)
                    Products obtained
                                                             Working or processing that does not    Working or processing that confers
                                                               confer the status of originating    the status of the originating products
                                                                          products                when the following conditions are met
     CCT
  heading No                  Description
ex 15.07     Fixed vegetable oils, fluid or solid ,      Manufacture from products falling
             crude, refined or purified, but not        within Chapters 7 and 12
             including Chinawood oil , myrtle wax,
             Japan wax or oil of tungnuts,
             oleococca seeds or oiticica seeds ; also
             not including oils of a kind used in
             machinery or mechanical appliances
             or for industrial purposes other than
             the manufacture of foodstuffs for
             human consumption
    16.02    Other prepared or preserved meat or         Manufacture from products falling
             meat offal                                  within Chapter 2
     16.04    Prepared or preserved fish, including     Manufacture from products falling
              caviar and caviar substitutes             within Chapter 3                                         '
     16.05    Crustaceans and molluscs, prepared        Manufacture from products falling
              or preserved                              within Chapter 3
ex 17.01      Beet sugar and cane sugar, solid,          Manufacture from any ptoduct
              flavoured or coloured
    17.02    Other sugar in solid form ; sugar          Manufacture from any product
             syrups, not containing added
             flavouring or colouring matter; arti­
             ficial honey, whether or not mixed
             with natural honey ; caramel
ex 17.03     Molasses, flavoured or coloured            Manufacture from any product
    17.04    Sugar confectionery, not containing        Manufacture from other products
             cocoa                                      falling within Chapter 17
    18.04    Cocoa butter ( fat or oil )                                                         Manufacture from originating cocoa
                                                                                                 beans
    18.06    Chocolate and other food prepara­          Manufacture from sucrose or manu­
             tions containing cocoa                     facture in which the value of the
                                                        products falling within heading Nos
                                                        18.01 to 18.05 inclusive used ex­
                                                        ceeds 40 % of the value of the pro­
                                                        duct obtained
ex 19.02     Preparations of flour meal, starch or      Manufacture from cereals and de­
             malt extract, of a kind used as infant     rived products,        meat, milk and
             food or for dietetic or culinary pur­      sugars
             poses, containing less than 50% by
             weight of cocoa
    19.04    Tapioca and sago; tapioca and sago         Manufacture from any product
             substitutes obtained from potato or
             other starches
 ---pagebreak--- No L 350/ 12                                Official Journal of the European Communities                                          30 . 12 . 77
List A (cont'd)
                      Products obtained
                                                              Working or processing that does not     Working or processing that confers
                                                                confer the status of originating     the status of the originating products
     CCT                                                                   products                  when the following conditions are met
 heading No                     Description
     19.05      Prepared foods obtained by the swel­      Manufacture from any product
                ling or roasting of cereals or cereal
                products (puffed rice, corn flakes
                and similar products)
     19.07      Bread, ships' biscuits and other ordi­    Manufacture from products falling
                nary bakers' wares, not containing        withing Chapter 1 1
                added sugar, honey, eggs, fats,
                cheese or fruits; communion wafers,
                empty cachets of a kind suitable for
                pharmaceutical use, sealing wafers,
                rice paper and similar products
     19.08      Pastry, biscuits, cakes and other fine    Manufacture from products- falling
                bakers ' wares whether or not con­        within Chapter 11
                taining cocoa in any proportion
     20.01      Vegetables and fruit, prepared or                                                 Manufacture from originating prod­
                preserved by vinegar or acetic acid,                                              ucts falling within Chapters 7 and 8
                with or without sugar, whether or
                not containing salt, spices or mus­
                tard
     20.02      Vegetables prepared or preserved                                                  Manufacture from originating prod­
                otherwise than by vinegar or acetic                                               ucts falling within Chapter 7
                acid
     20.03      Fruits, preserved by freezing, con­                                               Manufacture from originating prod­
                taining ,added sugar                                                              ucts falling within Chapters 8 and 17
     20.04      Fruit, fruit-peel and parts of plants,                                            Manufacture from originating prod­
                preserved by sugar (drained, glacé                                                ucts falling within Chapters 8 and 17
                or crystallized)
     20.05      Jams, fruit jellies, marmalades, fruit                                            Manufacture from originating prod­
                purée and fruit pastes, being cooked                                              ucts falling within Chapters 8 and 17
                preparations, whether or not con­
                taining added sugar
     20.06      Fruit otherwise prepared or pre­                                                  Manufacture from originating prod­
                served, whether or not containing                                                 ucts falling within Chapters 8 , 9, 17
                added sugar or spirit                                                             and 22
     20.07       Fruit juices (including grape must)                                              Manufacture from originating prod­
                 and vegetable juices, whether or not                                             ucts falling within Chapters 7, 8 and
                 containing added sugar, but unfer­                                               17
                 mented and not containing spirit
     21.04      Sauces;     mixed      condiments  and                                            Manufacture from tomato concen­
                 mixed seasonings                                                                 trate the value of which does not
                                                                                                  exceed 50% of the value of the
                                                                                                  product obtained
    21.05       Soups and broths, in liquid, solid or     Manufacture from products falling
                powder form ; homogenized compo­          within heading No 20.02
                site food preparations
ex 21.07        Sugar syrups, flavoured or coloured       Manufacture from any product
 ---pagebreak--- 30 . 12 . 77                             Official Journal of the European Communities                                       No L 350/ 13
                                                                                                                             List A (cont'd)
                   Products obtained
                                                            Working or processing that does not     Working or processing that confers
                                                              confer the status of originating     the status of the originating products
                                                                         products                 when the following conditions are* met
    CCT
 heading No                  Description
     22.02    Lemonade, flavoured spa waters and        Manufacture from fruit juices
              flavoured aerated waters, and other
              non-alcoholic beverages, not includ­
              ing fruit and vegetable juices falling
              within heading No 20.07
    22.09     Spirits (other than those falling        Manufacture from products falling
              within heading No 22.08 ); liqueurs      within heading No 08.04 , 20.07,
              and other spirituous beverages;          22.04 or 22.05
              compound alcoholic preparations
              (known as ' concentrated extracts')
              for the manufacture of beverages
     23.07    Sweetened forage ; other prepara­        Manufacture from cereals and de­
              tions of a kind used in animal feed­     rived products, meat, milk, sugar
              ing                                      and molasses
ex 24.02      Cigarettes, cigars and       cigarillos,                                          Manufacture in which at least 70%
              tobacco for smoking                                                               by quantity of the products falling
                                                                                                within heading No 24.01 used are
                                                                                                originating products
ex 28.38      Aluminium sulphate                       Manufacture from products falling
                                                       within heading No 28.20
    30.03    Medicaments (including veterinary         Manufacture from active substances
             medicaments)
ex 30.04     Wadding, gauze, bandages and simi­                                                 Manufacture from originating phar­
             lar articles ( for example, dressings,                                             maceutical substances
             adhesive plasters, poultices) impre­
             gnated or coated with pharmaceuti­
             cal substances for medical or surgical
             purposes)
    31.05    Other fertilizers; goods of the pre­                                               Manufacture in which the value of
             sent Chapter in tablets, lozenges and                                              the products used does not exceed
             similar prepared forms or in pack­                                                 50% of the value of the product
             ings of a gross weight not exceeding                                               obtained
             10 kg
    32.06    Colour lakes                              Manufacture from products falling
                                                       within heading Nos 32.04 and 32.05
    32.07    Other colouring matter ; inorganic        Mixing of oxides or salts falling
             products of a kind used as                within Chapter 28 with extenders
             luminophores                              such as barium sulphate, chalk,
                                                       barium carbonate and satin white
    32.10    Artists', students' and signboard         Manufacture from products falling
             painters' colours, modifying tints,       within heading Nos 32.04 to 32.09
             amusement colours and the like, in        inclusive
             tablets, tubes, jars, bottles, pans or
             in similar forms of packings, includ­
             ing such colours in sets or outfits,
             with or without brushes, palettes or
             other accessories
 ---pagebreak--- No L 350/ 14                                  Official Journal of the European Communities                                               30 . 12 . 77
List A (cont'd)
                      Products obtained
                                                                Working or processing that does not         Working or processing that confers
                                                                  confer the status of originating         the status of the originating products
                                                                             products                     when the following conditions are met
    CCT
 heading No                     Description
     32.12      Glaziers' putty; grafting putty;            Manufacture from products falling
                painters' fillings, non-refractory          within heading No 32.09
                surfacing preparations ; stopping,
                sealing and similar mastics, including
                resin mastics and cements
ex 33.06        Aqueous distillates and aqueous             Manufacture from essential oils ( ter­
                solutions of essential oils, including      peneless or not), concretes, absolutes
                such products suitable for medicinal        or resinoids
                uses
     34.01      Soap ; organic surface-active pro­          Manufacture from products falling
                ducts and preparations for use as           within heading Nos 34.02 and 34.05
                soap, in the form of bars, cakes or
                moulded pieces or shapes, whether
                or not combined with soap
ex 35.07        Preparations used for clarifying beer,                                                  Manufacture in which the value of
                composed of papain and bentonite;                                                       the products used does not exceed
                enzymic preparations for desizing                                                       50% of the value of the product
                textiles                                                                                obtained
 ex 36.08       Other combustible preparations and           Manufacture        from        combustible
                products                                     preparations and products
     37.01       Photographic plates and film in the         Manufacture from products falling
                 flat, sensitized, unexposed, of any         within heading No 37.02
                 material other than paper, paper­
                 board or cloth
     37.02       Film in rolls, sensitized, unexposed,       Manufacture from products falling
                 perforated or not                           within heading No 37.01
     37.04       Sensitized plates and film, exposed         Manufacture from products falling
                 but not developed, negative or posi­        within heading Nos 37.01 and 37.02
                 tive
     38.11       Disinfectants,       insecticides,   fun­                                               Manufacture in which the value of
                 gicides, rat poisons, herbicides, anti­                                                 the products used does not exceed
                 sprouting products, plant growth                                                        50% of the value of the product
                 regulators and similar products, put                                                    obtained
                 up in forms or packings for sale by
                 retail or as preparations or as articles
                 (for example, sulphur-treated bands,
                 wicks and candles, fly-papers)
     38.12       Prepared glazings, prepared dress­                                                      Manufacture in which the value of
                 ings and prepared mordants, of a                                                        the products used does not exceed
                 kind used in the textile, paper,                                                        50% of the value of the product
                 leather or like industries                                                              obtained
 ---pagebreak--- 30 . 12 . 77                              Official Journal of the European Communities                                      No L 350/ 15
                                                                                                                             List A fcont'd)
                   Products obtained
                                                            Working or processing that does not     Working or processing that confers
                                                              confer the status of originating     the status of the originating products
                                                                         products                 when the following conditions are met
    CCT
 heading No                  Description
     38.13   Pickling preparations for metal sur­                                               Manufacture in which the value of
             faces; fluxes and other auxiliary                                                  the products used does not exceed
             preparations for soldering, brazing                                                50% of the value of the product
             or welding; soldering, brazing or                                                  obtained
             welding powders and pastes consist­
             ing of metal and other materials ;
             preparations of a kind used as cores
             or coatings for welding rods and
             electrodes
    38.14    Anti-knock preparations, oxidation                                                 Manufacture in which the value of
             inhibitors, gum inhibitors, viscosity                                              the products used does not exceed
             improvers, anti-corrosive prepara­                                                 50% of the value of the product
             tions and similar prepared additives                                               obtained
             for mineral oils
    38.15    Prepared rubber accelerators                                                       Manufacture in which the value of
                                                                                                the products used does not exceed
                                                                                                50% of the value of the product
                                                                                                obtained
    38.17    Preparations and charges for fire-ex­                                              Manufacture in which the value of
             tinguishers ; charged fire-extinguish­                                             the products used does not exceed
             ing grenades                                                                       50% of the value of the product
                                                                                                obtained
    38.18    Composite solvents and thinners                                                    Manufacture in which the value of
             for varnishes and similar products                                                 the products used does not exceed
                                                                                                50% of the value of the product
                                                                                                obtained
ex 38.19     Chemical products and preparations                                                 Manufacture in which the value of
             of the chemical or allied industries                                               the products used does not exceed
             (including those consisting of mix­                                                50% of the value of the product
             tures of natural products), not else­                                              obtained
             where specified or included; residual
             products of the chemical or allied
             industries, not elsewhere specified or
             included, excluding:
             — Fusel oil and Dippel's oil ;
             — Naphthenic acids and their
                  non-water-soluble salts, esters of
                  naphthenic acids ;
             — Sulphonaphthenic          acids   and
                  their   non-water-soluble     salts,
                  esters     of     sulphonaphthenic
                  acids ;
             — Petroleum sulphonates, exclud­
                 ing petroleum sulphonates of
                 alkali metals, of ammonium or
                 of ethanol amines, thiophenated
                 sulphonic acids of oils obtained
                 from bituminous minerals, and
                 their salts;
             — Mixed alkylbenzenes and mixed
                 alkylnaphthalenes ;
             — Ion exchangers ;
 ---pagebreak--- No L 350/ 16                                   Official Journal of the European Communities                                         30 . 12 . 77
List A (cont'd)
                       Products obtained
                                                                Working or processing that does not     Working or processing that confers
                                                                   confer the status of originating    the status of the originating products
                                                                              products                when the following conditions are met
    CCT
 heading No                      Description
ex 38.19        — Catalysts;
  (cont'd)
                — Getters for vacuum tubes;
                — Refractory cements or mortars
                      and similar compositions ;
                — Alkaline        iron    oxide  for   the
                      purification of gas;
                — Carbon ( other than that falling
                     within heading No ex 38.01 ) in
                      metal, graphite or other com­
                     pounds, in the form of small
                      plates, bars or other semi-manu­
                      factures;
                — Sorbitol other than sorbitol fall­
                      ing within heading No 29.04 ;
                — Amoniacal gas liquors and spent
                      oxide produced in coal gas
                      purification
      ex        Textile fabrics not included under                                                  Manufacture from yarn
Chapter 39      heading No 59.08 pursuant to Note
                 2 A of Chapter 59
ex 39.02        Polymerization products                                                             Manufacture in which the value of
                                                                                                    the products used does not exceed
                                                                                                    50% of the value of the product
                                                                                                    obtained
ex 39.07        Articles of materials of the kinds                                                  Manufacture in which the value of
                described in heading Nos 39.01 to                                                   the products used does not exceed
                39.06 with the exception of frames                                                  50% of the value of the product
                and       hand-screens,      non-mechani­                                           obtained
                cal , frames and handles therefor and
                parts of such frames and handles,
                and corset busks and similar sup­
                ports for articles of apparel or
                clothing accessories
     40.05      Plates, sheets and strip , of unvul­                                                Manufacture in which the value of
                canized natural or synthetic rubber,                                                the products used does not exceed
                other than smoked sheets and crepe                                                  50% of the value of the product
                sheets falling within heading No                                                    obtained
                40.01 or 40.02 ; granules of unvul­
                canized natural or synthetic rubber
                compounded ready for vulcaniza­
                tion ; unvulcanized natural or synthe­
                tic rubber, compounded before or
                after coagulation either with carbon
                black (with or without the addition
                of mineral oil) or with silica ( with or
                without the addition of mineral oil ),
                in any form, of a kind known as
                masterbatch
 ---pagebreak--- 30 . 12 . 77                             Official Journal of the European Communities                                       No L 350/ 17
                                                                                                                             List A (cont'd)
                   Products obtained
                                                            Working or processing that does not     Working or processing that confers
                                                              confer the status of originating     the status of the originating products
                                                                         products                  when the following conditions are met
    CCT
 heading No                  Description
ex 41.02     Bovine cattle leather (including buf­     Tanning of raw hides and skins
             falo leather) and equine leather,         falling within heading No 41.01
             prepared but not parchment dressed,
             except leather falling within heading
             No 41.06 or 41.08
ex 41.03     Sheep and lamb skin leather, pre­         Tanning of raw hides and skins
             pared but not parchment dressed,          falling within heading No 41.01
             except leather falling within heading
             No 41.06 or 41.08
ex 41.04     Goat and kid skin leather, prepared       Tanning of raw hides and skins
             but not parchment dressed, except         falling within heading No 41.01
             leather falling within heading No
             41.06 or 41.08
ex 41.05     Other kinds of leather, prepared but      Tanning of raw hides and skins
             not parchment dressed, except             falling within heading No 41.01
             leather falling within heading No
             41.06 or 41.08
    41.08    Patent leather and imitation patent                                                Varnishing or metallizing of leather
             leather ; metallized leather                                                       falling within heading Nos 41.02 to
                                                                                                41.06 inclusive ( other than skin
                                                                                                leather of crossed Indian sheep and
                                                                                                of Indian goat or kid, not further
                                                                                                prepared than vegetable tanned, or if
                                                                                                otherwise prepared, obviously un­
                                                                                                suitable for immediate use in the
                                                                                                manufacture of leather articles), in
                                                                                                which the value of the skin leather
                                                                                                used does not exceed 50% of the
                                                                                                value of the product obtained
     43.03   Articles of furskin                       Making up from furskins in plates
                                                       crosses and similar forms falling
                                                       within heading No ex 43.02
ex 44.21     Complete wooden packing cases,                                                      Manufacture from boards not cut to
             boxes, crates, drums and similar                                                    size
             packings, except those made of
             fib reboard
ex 44.28     Match splints; wooden pegs or pins        Manufacture from drawn wood
             for footwear
    45.03    Articles of natural cork                                                           Manufacture from products falling
                                                                                                within heading No 45.01
ex 48.07     Paper and paperboard, ruled, lined                                                 Manufacture from paper pulp
             or squared, but not otherwise
             printed, in rolls or sheets
 ---pagebreak--- No L 350/ 18                                           Official Journal of the European Communities                                                                 30. 12 . 77
List A (cont'd)
                              Products obtained
                                                                                  Working or processing that does not                  Working or processing that confers
                                                                                     confer the status of originating                 the status of the originating products
                                                                                                  products                            when the following conditions are met
      CCT
  heading No                             Description
      48.14            Writing blocks, envelopes, letter                                                                           Manufacture in which the value of
                       cards, plain postcards, correspon­                                                                          the products used does not exceed
                       dence cards ; boxes, pouches, wallets                                                                      50% of the value of the products
                       and writing compendiums, of paper                                                                          obtained
                       or paperboard, containing only an
                       assortment of paper stationery
      48.15            Other paper and paperboard, cut to                                                                          Manufacture from paper pulp
                       size or shape
ex 48.16               Boxes, bags and other packing con­                                                                          Manufacture in which the value of
                       tainers of paper or paperboard                                                                              the products used does not exceed
                                                                                                                                   50% of the value of the product
                                                                                                                                   obtained
      49.09            Picture postcards, Christmas and                     Manufacture from products falling
                       other picture greeting cards, printed                within heading No 49.11
                       by any process, with or without
                       trimmings
      49.10            Calendars of any kind, of paper or                   Manufacture from products falling
                       paperboard,          including      calendar         within heading No 49.1 1
                       blocks
     50.04 H           Silk yarn, other than yarn of noil or                                                                       Manufacture from products falling
                       other waste silk, not put up for                                                                            within heading No 50.01
                        retail sale
     50.05 ( J )       Yarn spun from silk waste other                                                                              Manufacture from products falling
                       than noil, not put up for retail sale                                                                       within heading No 50.03 neither
                                                                                                                                    carded nor combed
ex 50.07 C )            Silk yarn and yarn spun from noil or                                                                       Manufacture from products falling
                        other waste silk, put up for retail                                                                        within heading No 50.01 or from
                         sale; imitation catgut of silk                                                                            products falling within heading No
                                                                                                                                   50.03 neither carded nor combed
     50.09 ( 2 )       Woven fabrics of silk of noil or                                                                            Manufacture from products falling
                       other waste silk                                                                                            within heading Nos 50.02 and 50.03
     51.01 i 1 )       Yarn of man-made fibres ( continu­                                                                           Manufacture from chemical products
                       ous), not put up for retail sale                                                                            or textile pulp
     51.02 (»)         Monofil, strip (artificial straw and                                                                         Manufacture from chemical products
                       the like) and imitation catgut, of                                                                           or textile pulp
                       man-made fibre materials
 (') For yarn obtained from two or more textile materials : the provisions appearing in this list shall he applied cumulatively both as regards the heading under which the mixed
     yarn is classified and for the headings under which yarn of each of the other textiles of which the mixture is composed would be classified .
( 2) For fabrics composed of two or more textile materials : the provisions appearing in this list shall be applied cumulatively both as regards the heading under which the mixed
     fabric is classified and for the headings under which fabric of each of the other textiles of which the mixture is composed would be classified.
 ---pagebreak--- 30 . 12 . 77                                             Official Journal of the European Communities                                                             No L 350/ 19
                                                                                                                                                                   List A (cont'd)
                               Products obtained
                                                                                    Working or processing that does not                   Working or processing that confers
                                                                                       confer the status of originating                  the status of the originating products
        CCT
                                                                                                    products                            when the following conditions are met
   heading No                              Description
      51.03 (*)        Yarn of man-made fibres ( continu­                                                                            Manufacture from chemical products
                       ous), put up for retail sale                                                                                  or textile pulp
      51.04 ( 2)        Woven fabrics of man-made fibres                                                                             Manufacture from chemical products
                        ( continuous), including woven fab­                                                                          or textile pulp
                        rics of monofil or strip falling
                       within heading No 51.01 or 51.02
       52.01            Metallized yarn, being textile yarn                                                                           Manufacture from chemical prod­
                        spun with metal or covered with                                                                               ucts, from textile pulp or from
                        metal by any process                                                                                          natural textile fibres, discontinuous
                                                                                                                                      man-made fibres or their waste,
                                                                                                                                      neither carded nor combed
                              t
       52.02           Woven fabrics of metal thread or of                                                                           Manufacture from chemical prod­
                        metallized yarn, of a kind used in                                                                           ucts, from textile pulp or from
                        articles of apparel, as furnishing                                                                           natural textil fibres, discontinuous
                        fabrics or the like                                                                                          man-made fibres or their waste
      53.06 H          Yarn of carded sheep's or lambs'                                                                              Manufacture from products falling
                       wool (woollen yarn), not put up for                                                                           within heading Nos 53.01 and 53.03
                       retail sale
      53.07 i 1 )      Yarn of combed sheep's of lambs'                                                                               Manufacture from products falling
                       wool (worsted yarn ), not put up for                                                                          within heading Nos 53.01 and 53.03
                       retail sale
      53.08 (!)         Yarn of fine animal hair ( carded or                                                                         Manufacture from raw fine animal
                        combed ), not put up for retail sale                                                                         hair falling within heading No 53.02
      53.09 (!)         Yarn of horsehair or of other coarse                                                                          Manufacture from raw coarse ani­
                        animal hair, not put up for retail                                                                            mal hair falling within heading No
                        sale                                                                                                          53.02 or from raw horsehair falling
                                                                                                                                     within heading No 05.03
      53.10 i 1 )      Yarn of sheep's or lambs' wool, of                                                                             Manufacture from products falling
                       horsehair or of other animal hair                                                                             within heading Nos 05.03 or 53.01
                        (fine or coarse), put up for retail                                                                           to 53.04 inclusive
                        sale
      53.11 ( 2)       Woven fabrics of sheep's or lambs'                                                                             Manufacture from products falling
                       wool or of fine animal hair                                                                                    within heading Nos 53.01 to 53.05
                                                                                                                                      inclusive
      53.12 ( 2)       Woven fabrics of horsehair or of                                                                              Manufacture from products falling
                       other coarse animal hair                                                                                      within heading Nos 53.02 to 53.05
                                                                                                                                     or from horsehair falling within
                                                                                                                                     heading No 05.03
 I 1 ) 1 or y.irn obtained from two or more textile materials : the provisions appearing in this list shall be applied cumulatively both as regards the heading under which the mixed
       yarn is classified and for the headings under which yarn of each of the other textiles of which the mixture is composed would be classified .
 ( 2 ) For fabrics composed of rwo or more textile materials : the provisions appearing in this list shall be applied cumulatively both as regards the heading under which the mixed
       fabric is classified and for the headings under which fabric of each of the other textiles of which the mixture is composed would be classified .
 ---pagebreak--- No L 350/20                                              Official Journal of the European Communities                                                               30 . 12 . 77
List A (cont'd)
                               Products obtained
                                                                                   Working or processing that does not                 Working or processing that confers
                                                                                      confer the status of originating                the status of the originating products
        CCT
                                                                                                    products                         when the following conditions are met
   heading No                              Description
      54.03              Flax or ramie yarn, not put up for                                                                        Manufacture from products falling
                         retail sale                                                                                              within heading Nos 54.01 and
                                                                                                                                   54.02 , neither carded nor combed
       54.04 H           Flax or ramie yarn, put up for retail                                                                     Manufacture from products falling
                          sale                                                                                                     within heading No 54.01 or 54.02
       54.05 ( 2)         Woven fabrics of flax or of ramie                                                                        Manufacture from products falling
                                                                                                                                   within heading No 54.01 or 54.02
       55.05 (M           Cotton yarn, not put up for retail                                                                       Manufacture from products falling
                          sale                                                                                                     within heading No 55.01 or 55.03
       55.06 i 1 )        Cotton yarn, put up for retail sale                                                                      Manufacture from products falling
                                                                                                                                   within heading No 55.01 or 55.03
      55.07 ( 2)         Cotton gauze                                                                                              Manufacture from products falling
                                                                                                                                   within heading Nos 55.01 , 55.03 or
                                                                                                                                   55.04
      55.08 ( 2)         Terry towelling and similar terry                                                                         Manufacture from products falling
                         fabrics, of cotton                                                                                        within heading Nos 55.01 , 55.03 or
                                                                                                                                   55.04
      55.09 ( 2)        Other woven fabrics of cotton                                                                              Manufacture from products falling
                                                                                                                                   within heading Nos 55.01 , 55.03 or
                                                                                                                                   55.04
        56.01            Man-made fibres           ( discontinuous),                                                               Manufacture from chemical products
                         not carded, combed or otherwise                                                                           or textile pulp
                         prepared for spinning
       56.02            Continuous filament tow for the                                                                            Manufacture from chemical products
                         manufacture of man-made fibres                                                                            or textile pulp
                         (discontinuous)
       56.04            Man-made fibres (discontinuous or                                                                          Manufacture from chemical products
                        waste), carded, combed or otherwise                                                                        or textile pulp
                        prepared for spinning
      56.05 i 1)        Yarn of man-made fibres ( discon­                                                                          Manufacture from chemical products
                        tinuous or waste), not put up for                                                                          or textile pulp
                        retail sale
     56.06 i 1 )        Yarn of man-made fibres (discon­                                                                           Manufacture from chemical products
                        tinuous or waste), put up for retail                                                                       or textile pulp
                        sale
( 1 ) For yarn obtained from two or more textile materials: the provisions appearing in this list shall be applied cumulatively both as regards the heading under which the mixed
       yarn is classified and for the headings under which yarn of each of the other textiles of which the mixture is composed would be classified.
( 2) For fabrics composed of rwo or more textile materials: the provisions appearing in this list shall be applied cumulatively both as regards the heading under which the mixed
      fabric is classified and for the headings under which fabric of each of the other textiles of which the mixture is composed would be classified.
 ---pagebreak--- 30 . 12 . 77                                            Official Journal of the European Communities                                                            No L 350/21
                                                                                                                                                                 List A (cont'd)
                             Products obtained
                                                                                  Working or processing that does not                  Working or processing that confers
                                                                                     confer the status of originating                 the status of the originating products
                                                                                                   products                           when the following conditions are met
      CCT
   heading No                            Description
      56.07 ( 2)        Woven fabrics of man-made fibres                                                                           Manufacture from products falling
                        (discontinuous or waste)                                                                                   within heading Nos 56.01 to 56.03
                                                                                                                                   inclusive
      57.06 ( a)        Yarn of jute or of other textile bast                                                                      Manufacture from raw jute, or other
                        fibres of heading No 57.03                                                                                 raw textile bast fibres falling within
                                                                                                                                   heading No 57.03
ex 57.07 i 1 )          Yarn of true hemp                                                                                          Manufacture from raw true hemp
ex 57.07 i 1)           Yarn of other vegetable textile fibres                                                                     Manufacture from raw vegetable
                        excluding yarn of true hemp                                                                                textile fibres falling within heading
                                                                                                                                   Nos 57.02 to 57.04
ex 57.07 i 1 )          Paper yarn                                                                                                 Manufacture from products falling
                                                                                                                                   within Chapter 47, from chemical
                                                                                                                                   products, textile pulp or from
                                                                                                                                   natural textile fibres, discontinuous
                                                                                                                                   man-made fibres or their waste,
                                                                                                                                   neither carded nor combed
      57.10 i 1 )       Woven fabrics of jute or of other                                                                          Manufacture from raw jute or from
                        textile bast fibres of falling within                                                                      other textile bast fibres falling within
                        heading No 57.03                                                                                           heading No 57.03
ex 57.11 i 1 )          Woven fabrics of other vegetable                                                                           Manufacture from products falling
                        textile fibres                                                                                             within heading No 57.01 , 57.02 or
                                                                                                                                   57.04 or from coir yarn falling
                                                                                                                                   within heading No 57. 07
  ex 57.11              Woven fabrics of paper yarn                                                                                Manufacture from paper, from
                                                                                                                                   chemical products, textile pulp or
                                                                                                                                   from natural textile fibres, discon­
                                                                                                                                   tinuous man-made fibres or their
                                                                                                                                   waste
       58.01            Carpets, carpeting and rugs, knotted                                                                       Manufacture from products falling
                        (made up or not)                                                                                           within heading Nos 50.01 to 50.03
                                                                                                                                   inclusive, 51.01 , 53.01 to 53.05
                                                                                                                                   inclusive, 54.01 , 55.01 to 55.04
                                                                                                                                   inclusive, 56.01 to 56.03 inclusive or
                                                                                                                                   57.01 to 57.04 inclusive
       58.02            Other carpets, carpeting, rugs, mats                                                                       Manufacture from products falling
                        and        matting,        and       ' Kelem',                                                             within heading Nos 50.01 to 50.03
                        'Schumacks' and ' Karamanie' rugs                                                                          inclusive, 51.01 , 53.01 to 53.05
                        and the like ( made up or not)                                                                             inclusive, 54.01 , 55.01 to 55.04
                                                                                                                                   inclusive, 56.01 to 56.03 inclusive or
                                                                                                                                   57.01 to 57.04 inclusive
       58.04            Woven pile fabrics and chenille fab­                                                                        Manufacture from products falling
                        rics ( other than terry towelling or                                                                        within heading Nos 50.01 to 50.03
                        similar terry fabrics of cotton falling                                                                     inclusive, 53.01 to 53.05 inclusive,
                        within heading No 55.08 and fabrics                                                                         54.01 , 55.01 to 55.04 inclusive and
                        falling within heading No 58.05 )                                                                           56.01 to 56.03 inclusive or from
                                                                                                                                    chemical products or textile pulp
     Hor yarn obtained from two or more textile materials: the provisions appearing in this list shall be applied cumulatively both as regards the heading under which the mixed
     yarn is classified and for the headings under which yarn of each of the other textiles of which the mixture is composed would be classified .
( 2) Hor fabrics composed of two or more textile materials : the provisions appearing in this list shall be applied cumulatively both as regards the heading under which the mixed
     fabric is classified and for the headings under which fabric of each of the other textiles of which the mixture is composed would be classified.
 ---pagebreak--- No L 350/22                                  Official Journal of the European Communities                                          30 . 12 . 77
List A (cont'd)
                      Products obtained
                                                               Working or processing that does not    Working or processing that confers
                                                                 confer the status of originating    the status of the originating products
    CCT
                                                                            products                 when the following conditions are met
 heading No                     Description
    58.05       Narrow woven fabrics, and narrow                                                   Manufacture from products falling
                fabrics ( bolduc) consisting of warp                                               within heading Nos 50.01 to 50.03
                without weft assembled by means of                                                 inclusive, 53.01 to 53.05 inclusive,
                an adhesive, other than goods falling                                              54.01 , 55.01 to 55.04 inclusive,
                within heading No 58.06                                                            56.01 to 56.03 inclusive and 57.01
                                                                                                   to 57.04 inclusive or from chemical
                                                                                                   products or textile pulp
     58.06      Woven labels, badges and the like,                                                 Manufacture from products falling
                not embroidered, in the piece, in                                                  within heading Nos 50.01 to 50.03
                strips or cut to shape or size                                                     inclusive, 53.01 to 53.05 inclusive,
                                                                                                   54.01 , 55.01 to 55.04 inclusive and
                                                                                                   56.01 to 56.03 inclusive or from
                                                                                                   chemical products or textile pulp
     58.07      Chenille yarn ( including flock                                                    Manufacture from products falling
                chenille yarn ), gimped yarn ( other                                               within heading Nos 50.01 to 50.03
                than metallized yarn falling within                                                inclusive, 53.01 to 53.05 inclusive,
                heading No 52.01 and gimped                                                        54.01 , 55.01 to 55.04 inclusive and
                horsehair yarn )'; braids and orna­                                                56.01    to 56.03 inclusive or from
                mental trimmings in the piece ; tas­                                               chemical products or textile pulp
                sels, pompons and the like
    58.08       Tulle and other net fabrics ( but not                                              Manufacture from products falling
                including       woven,      knitted   or                                           within heading Nos 50.01 to 50.03
                crocheted fabrics ), plain                                                         inclusive, 53.01 to 53.05 inclusive,
                                                                                                   54.01 , 55.01 to 55.04 inclusive and
                                                                                                   56.01 to 56.03 inclusive or from
                                                                                                   chemical products or textile pulp
    58.09       Tulle and other net fabrics ( but not                                              Manufacture from products falling
                including       woven,      knitted   or                                           within heading Nos 50.01 to 50.03
                crocheted fabrics ), figured ; hand or                                             inclusive, 53.01 to 53.05 inclusive,
                mechanically made lace, in the piece,                                              54.01 , 55.01 to 55.04 inclusive,
                in strips or in motifs                                                             56.01    to 56.03 inclusive or from
                                                                                                   chemical products or textile pulp
    58.10       Embroidery, in . the piece, in strips or                                           Manufacture from textile yarn
                in motifs
    59.01       Wadding and articles of wadding;                                                   Manufacture        either     from    natural
                textile flock and dust and mill neps                                               fibres or from chemical products or
                                                                                                   textile pulp
     59.02      Felt and articles of felt, whether or                                              Manufactures either           from    natural
                not impregnated or coated                                                          fibres or from chemical products or
                                                                                                   textile pulp
     59.03      Bonded fibre fabrics, similar bonded                                               Manufacture        either    from     natural
                yarn fabrics, and articles of such                                                 fibres or from chemical products or
                fabrics, whether or not impregnated                                                textile pulp
                or coated
    59.04       Twine, cordage, ropes and cables,                                                  Manufacture        either     from    natural
                plaited or not                                                                     fibres or from chemical products or
                                                                                                   textile pulp
    59.05       Nets and netting made of twine,                                                    Manufacture        either     from    natural
                cordage or rope, and made up fish­                                                 fibres or from chemical products or
                ing nets of yarn, twine, cordage or                                                textile pulp
                rope
 ---pagebreak--- 30 . 12 . 77                               Official Journal of the European Communities                                     No L 350/23
                                                                                                                             List A (cont'd)
                   Products obtained
                                                            Working or processing that does not     Working or processing that confers
                                                               confer the status of originating    the status of the originating products
    CCT
                                                                          products                when the following conditions are met
 heading No                  Description
    59.06    Other articles made from yarn,                                                     Manufacture         either    from    natural
             twine, cordage, rope or cables, other                                              fibres or from chemical products or
             than textile fabrics and articles made                                             textile pulp
             from such fabrics
    59.07    Textile fabrics coated with gum or                                                 Manufacture from yarn
             amylaceous substances of a kind
             used for the outer covers of books
             and the like ; tracing cloth ; prepared
             painting canvas; buckram and simi­
             lar fabrics for hat foundations and
             similar uses
    59.08    Textile fabrics impregnated, coated,                                               Manufacture from yarn
             covered or laminated with prepara­
             tions of cellulose derivatives or of
             other artificial plastic materials
    59.10     Linoleum and materials prepared on                                                Manufacture either from yarn or
             a textile base in a similar manner to                                              from textile fibres
             linoleum, whether or not cut to
             shape or of a kind used as floor
             coverings ; floor coverings consisting
             of a coating applied on a textile
             base, cut to shape or not
ex 59.11     Rubberized textile fabrics, other than                                             Manufacture from yarn
             rubberized      knitted    or  crocheted
             goods» with the exception of those
             consisting of fabric of continuous
             synthetic textile fibres, or of fabric
             composed of parallel yarns of con­
             tinuous synthetic textile fibres, im­
             pregnated or covered with rubber
             latex , containing at least 90% by
             weight of textile materials and used
             for the manufacture of tyres or for
             other technical uses
ex 59.11     Rubberized textile fabrics, other than                                             Manufacture from chemical products
             rubberized      knitted    or  crocheted
             goods , consisting of fabric of con­
             tinuous synthetic textile fibres or of
             fabric composed of parallel yarns of
             continuous synthetic textile fibres,
             impregnated or covered with rubber
             latex , containing at least 90% by
             weight of textile materials and used
             for the manufacture of tyres or for
             other technical uses
    59.12    Textile fabrics otherwise impreg­                                                  Manufacture from yarn
             nated or coated ; painted canvas
             being theatrical scenery, studio
             backcloths or the like
 ---pagebreak--- No L 350/24                                 Official Journal of the European Communities                                        30 . 12 . 77
List A (cont'd)
                      Products obtained
                                                             Working or processing that does not     Working or processing that confers
                                                                confer the status of originating   the status of the originating products
    CCT
                                                                           products                when the following conditions are met
 heading No                     Description
     59.13      Elastic fabrics and trimmings (other                                             Manufacture from single yarn
                than knitted or crocheted goods)
                consisting of textile materials com­
                bined with rubber threads
    59.14       Wicks, of woven, plaited or knitted                                              Manufacture from single yarn
                textile materials, for lamps, stoves,
                lighters, candles and the like ; tubular
                knitted gas-mantle fabric and incan­
                descent gas mantles
    59.15       Textile hosepiping and similar tub­                                              Manufacture from products falling
                ing, with or without lining, armour                                              within heading Nos 50.01 to 50.03
                or accessories of other materials                                                inclusive, 53.01 to 53.05 inclusive,
                                                                                                 54.01 , 55.01 to 55.04 inclusive,
                                                                                                 56.01 to 56.03 inclusive and 57.01
                                                                                                 to 57.04 inclusive or from chemical
                                                                                                 products or textile pulp
    59.16       Transmission, conveyor or elevator                                               Manufacture from products falling
                belts or belting, of textile material,                                           within heading Nos 50.01 to 50.03
                whether or not strengthened with                                                 inclusive, 53.01 to 53.05 inclusive,
                metal or other material                                                          54.01 , 55.01 to 55.04 inclusive,
                                                                                                 56.01 to 56.03 inclusive and 57.01
                                                                                                 to 57.04 inclusive or from chemical
                                                                                                 products or textile pulp
    59.17       Textile fabrics and textile articles, of                                         Manufacture from products falling
                a kind commonly used in machinery                                                within heading Nos 50.01 to 50.03
                or plant                                                                         inclusive, 53.01 to 53.05 inclusive,
                                                                                                 54.01 , 55.01 to 55.04 inclusive,
                                                                                                 56.01 to 56.03 inclusive and 57.01
                                                                                                 to 57.04 inclusive or from chemical
                                                                                                 products or textile pulp
 Chapter         Knitted and crocheted goods                                                     Manufacture        from     natural    fibres
    60                                                                                           carded or combed, from products
                                                                                                 falling within heading Nos 56.01 to
                                                                                                 56.03 inclusive, from chemical prod­
                                                                                                 ucts or textile pulp
    61.01       Men's and boys' outer garments                                                   Manufacture from yarn
    61.02       Women's, girls' and infants' outer                                               Manufacture from yarn
                garments
    61.03       Men's and boys' under garments,                                                  Manufacture from yarn
                including collars, shirt fronts and
                cuffs
    61.04       Women's, girls' and infants' under                                               Manufacture from yarn
                garments
    61.05       Handkerchiefs                                                                    Manufacture from unbleached single
                                                                                                 yarn
    61.06       Shawls, scarves, mufflers, mantillas,                                            Manufacture from unbleached single
                veils and the like                                                               yarn of natural textile fibres or dis­
                                                                                                 continuous man-made fibres, from
                                                                                                 chemical products or textile pulp
 ---pagebreak--- 30 . 12 . 77                              Official Journal of the European Communities                                        No L 350/25
                                                                                                                              List A (cont'dj
                    Products obtained
                                                            Working or processing that does not      Working or processing that confers
                                                              confer the status of originating      the status of the originating products
    CCT
                                                                         products                   when the following conditions are met
 heading No                   Description
    61.07     Ties, bow ties and cravats                                                        Manufacture from yarn
    61.09    Corsets, corset-belts, suspender-belts,                                            Manufacture from yarn
              brassières, braces, suspenders , garters
              and the like ( including such articles
              of knitted . or crocheted fabric),
              whether or not elastic
    61.10     Gloves, mittens, mitts, stockings,                                                Manufacture from yarn
              socks and sockettes, not being knit­
              ted or crocheted goods
    61.11     Made up accessories for articles of                                               Manufacture from yarn
              apparel (for example, dress shields,
              shoulder and other pads, belts,
              muffs, sleeve protectors, pockets)
    62.01    Travelling rugs and blankets                                                       Manufacture from unbleached yarn
                                                                                                falling within Chapters 50 to 56
                                                                                                inclusive
    62.02    Bed linen, table linen, toilet linen                                               Manufacture from single unbleached
             and kitchen linen ; curtains and other                                             yarn
             furnishing articles
    62.03    Sacks and bags, of a kind used for                                                 Manufacture from chemical prod­
             the packing of goods                                                               ucts, textile pulp or from natural
                                                                                                textile fibres, discontinuous man­
                                                                                                made fibres or their waste
    62.04    Tarpaulins , sails , awnings, sun­                                                 Manufacture from single unbleached
             blinds , tents and camping goods                                                   yarn
ex 62.05     Other made up textile articles ( in­                                               Manufacture in which the value of
             cluding dress patterns) excluding                                                  the products used does not exceed
             fans and hand screens , non-mechan­                                                40% of the value of the product
             ical , frames and handles therefor and                                             obtained
             parts of such frames and handles
    64.01     Footwear with outer soles and up­         Manufacture from products falling
              pers of rubber or artificial plastic      within heading No 64.05
              material
    64.02     Footwear with outer soles of leather      Manufacture from products falling
              or composition leather; footwear          within heading No 64.05
              (other than footwear falling within
             heading No 64.01 ) with outer soles
             of rubber or artificial plastic material
    64.03     Footwear with outer soles of wood         Manufacture from products falling
              or cork                                   within heading No 64.05
 ---pagebreak--- No L 350/26                                    Official Journal of the European Communities                                             30 . 12 . 77
List A (cont'd)
                       Products obtained
                                                                  Working or processing that does not       Working or processing that confers
                                                                     confer the status of originating      the status of the originating products
    CCT                                                                         products                  when the following conditions are met
 heading No *                    Description
    64.04        Footwear with outer soles of other          Manufacture from products falling
                 materials                                   within heading No 64.05
     65.03       Felt hats and other felt headgear,                                                   Manufacture from fibre
                 being headgear made from the felt
                 hoods and plateaux falling within
                 heading No 65.01 , whether or not
        ♦        lined or trimmed
     65.05       Hats and other headgear (including                                                   Manufacture from yarn or textile
                 hair nets), knitted or crocheted, or                                                  fibres
                 made up from lace, felt or other tex­
                 tile fabric in the piece (but not from
                 strips), whether or not lined or
                 trimmed
     66.01       Umbrellas and sunshades (including                                                   Manufacture in which the value of
                 walking-stick umbrellas, umbrella                                                    the products used does not exceed
                 tents, and garden and similar um­                                                    50% of the value of the product
                 brellas)                                                                             obtained
ex 68.04 J      Articles of artificial abrasives with        Manufacture from silicon carbide
ex 68.06 i      a basis of silicon carbide                   falling within heading No ex 28.56
    70.06       Cast, rolled, drawn or blown glass           Manufacture from drawn, cast or
                 (including flashed or wired glass), in      rolled glass falling within heading
                rectangles, surface ground or                Nos 70.04 and 70.05
                polished, but not further worked
    70.07        Cast, rolled, drawn or blown glass          Manufacture from drawn, cast or
                 (including flashed or wired glass),         rolled glass falling within heading
                 cut to shape other than rectangular         Nos 70.04 to 70.06 inclusive
                 shape, or bent or otherwise worked
                 (for example, edge worked or en­
                 graved) whether or not surface
                 ground or polished; multiple-walled
                 insulating glass, leaded lights and the
                 like
    70.08       Safety glass consisting of toughened         Manufacture from drawn, cast or
                or laminated glass, shaped or not            rolled glass falling within heading
                                                            Nos. 70.04 to 70.07 inclusive
    70.09       Glass mirrors (including rear-view          Manufacture from products falling
                mirrors),     unframed,      framed     or  within heading Nos 70.04 to 70.08
                backed                                      inclusive
    71.15       Articles consisting of, or incorporat­                                                Manufacture in which the value of
                ing, pearls, precious or semi-precious                                                the products used does not exceed
                stones (natural, synthetic or recon­                                                  50% of the value of the value of the
               structed)                                                                              product obtained
 ---pagebreak--- 30 . 12 . 77                                Official Journal of the European Communities                                        No L 350/27
                                                                                                                                 List A (cont'd)
                    Products obtained
                                                               Working or processing that does not      Working or processing that confers
                                                                  confer the status of originating     the status of the originating products
    CCT
                                                                             products                 when the following conditions are met
 heading No                   Description
    73.07    Blooms, billets, slabs and sheet-bars        Manufacture from products falling
             (including tinplate bars) of iron or         within heading No 73.06
             steel ; pieces roughly shaped by forg­
             ing, of iron or steel
    73.08    Iron or steel coils for re-rolling           Manufacture from products falling
                                                          within heading No 73.07
    73.09    Universal plates of iron or steel            Manufacture from products falling
                                                          within heading Nos 73.07 and 73.08
    73.10    Bars and rods ( including wire rod),         Manufacture from products falling
             of iron or steel, hot-rolled, forged,        within heading No 73.07
             extruded,       cold-formed     or   cold­
             finished (including precision-made);
             hollow mining drill steel
     73.11   Angles, shapes and sections, of iron          Manufacture from products falling
             or steel, hot-rolled , forged , extruded,     within heading Nos 73.07 to 73.10
             cold-formed or cold-finished ; sheet          inclusive. 73.12 and 73.13
             piling of iron or steel , whether or not
             drilled, punched or made from as­
             sembled elements
     73.12   Hoop and strip, of iron or steel,            Manufacture from products falling
             hot-rolled or cold-rolled                    within heading Nos 73.07 to 73.09
                                                          inclusive and 73.13
     73.13   Sheets and plates, of iron or steel ,        Manufacture from products falling
             hot-rolled or cold-rolled                    within heading Nos 73.07 to 73.09
                                                          inclusive
     73.14    Iron or steel wire, whether or not          Manufacture from products falling
             coated , but not insulated                   within heading No 73.10
     73.16   Railway and tramway track con­                                                        Manufacture from products falling
             struction material of iron or steel,                                                  within heading No 73.06
             the following: rails, check-rails,
             switch blades, crossings (or frogs),
              crossing pieces, point rods, rack
              rails, sleepers, fish-plates, chairs,
              chair wedges, sole plates (base pla­
             tes), rail clips, bed-plates, ties and
              other materials specialized for join­
              ing or fixing rails
     73.18   Tubes and pipes and blanks therefor,                                                  Manufacture from products falling
             of iron ( other than of cast iron ) or                                                within heading Nos 73.06 and 73.07
             steel ,     excluding        high-pressure                                            and products falling within heading
             hydro-electric conduits                                                               No 73.15 in the forms mentioned in
                                                                                                   heading Nos 73.06 and 73.07
    74.03    Wrought bars, rods, angles, shapes                                                    Manufacture in which the value of
             and sections, of copper; copper wire                                                  the products used does not exceed
                                                                                                   50% of the value of the product
                                                                                                   obtained
 ---pagebreak--- No L 350/28                                 Official Journal of the European Communities                                         30 . 12 . 77
List A (cont'd)
                      Products obtained
                                                              Working or processing that does not    Working or processing that confers
                                                                confer the status of originating    the status of the originating products
    CCT
                                                                           products                 when the following conditions are met
 heading No                     Description
    74.04       Wrought plates, sheets and strip, of                                              Manufacture in which the value of
                copper                                                                            the products used does not exceed
                                                                                                  50% of the value of the product
                                                                                                  obtained
    74.05        Copper foil (whether or not em­                                                  Manufacture in which the value of
                 bossed, cut to shape, perforated,                                                the products used does not exceed
                 coated, printed, or backed with                                                  50% of the value of the product
                 paper or other reinforcing material ),                                           obtained
                 of a thickness (excluding any back­
                 ing) not exceeding 0-15 mm
    74.06        Copper powder and flakes                                                         Manufacture in which the value of
                                                                                                  the products used does not exceed
                                                                                                  50% of the value of the product
                                                                                                   obtained
    74.07       Tubes and pipes and blanks therefor,                                              Manufacture in which the value of
                 of copper; hollow bars of copper                                                 the products used does not exceed
                                                                                                  50% of the value of the product
                                                                                                  obtained
    74.08       Tube and pipe fittings ( for example,                                             Manufacture in which the value of
                 joints, elbows, sockets and flanges),                                            the products used does not exceed
                 of copper                                                                        50% of the value of the product
                                                                                                  obtained
    74.10        Stranded wire, cables, cordage,                                                  Manufacture in which the value of
                 ropes, plaited bands and the like, of                                            the products used does not exceed
                 copper wire, but excluding insulated                                             50% of the value of the product
                 electric wires and cables                                                        obtained
    74.11        Gauze, cloth, grill, netting, fencing,                                           Manufacture in which the value of
                 reinforcing fabric and similar ma­                                               the products used does not exceed
                terials (including endless bands), of                                             50% of the value of the product
                 copper wire ; expanded metal , of                                                obtained
                copper
    74.15        Nails, tacks, staples, hook-nails ,                                              Manufacture in which the value of
                 spiked cramps, studs, spikes and                                                 the products used does not exceed
                drawing pins, of copper, or of iron                                               50% of the value of the product
                or steel with heads of copper ; bolts                                             obtained
                and nuts ( including bolt ends and
                screw     studs ),    whether  or    not
                threaded or tapped, and screws ( in­
                 cluding screw hooks and screw
                 rings ), of copper ; rivets, cotters,
                 cotter-pins, washers and spring
                 washers , of copper
    74.16       Springs, of copper                                                                Manufacture in which the value of
                                                                                                  the products used does not exceed
                                                                                                  50'%) of the value of the product
                                                                                                  obtained
 ---pagebreak--- 30 . 12 . 77                            Official Journal of the European Communities                                      No L 350/29
                                                                                                                            List A (cont'd.)
                  Products obtained
                                                          Working or processing that does not     Working or processing that confers
                                                            confer the status of originating     the status of the originating products
                                                                       products                 when the following conditions are met
     CCT
 heading No                 Description
     74.17   Cooking and heating apparatus of a                                               Manufacture in which the value of
             kind used for domestic purposes, not                                             the products used does not exceed
             electrically operated, and parts                                                 50% of the value of the product
             thereof, of copper                                                               obtained
     74.18   Other articles of a kind commonly                                                Manufacture in which the value of
             used for domestic purposes ; sanitary                                            the products used does not exceed
             ware for indoor use, and parts of                                                50% of the value of the product
             such articles and ware, of copper                                                obtained
     74.19   Other articles of copper                                                         Manufacture in which the value of
                                                                                              the products used does not exceed
                                                                                              50% of the value of the product
                                                                                              obtained
     75.02   Wrought bars, rods, angles, shapes                                               Manufacture in which the value of
             and sections, of nickel ; nickel wire                                            the products used does not exceed
                                                                                              50% of the value of the product
                                                                                              obtained
     75.03   Wrought plates, sheets and strip, of                                             Manufacture in which the value of
             nickel ; nickel foil ; nickel powders                                             the products used does not exceed
             and flakes                                                                       50% of the value of the product
                                                                                               obtained
     75.04   Tubes and pipes and blanks therefor,                                             Manufacture in which the value of
             of nickel ; hollow bars, and tube and                                            the products used does not exceed
             pipe fittings (for example, joints,                                              50% of the value of the product
             elbows, sockets and flanges), of                                                 obtained
             nickel
     75.05   Electro-plating anodes, of nickel ,                                              Manufacture in which the value of
             wrought or unwrought, including                                                   the products used does not exceed
             those produced by electrolysis                                                   50% of the value of the product
                                                                                               obtained
     75.06   Other articles of nickel                                                         Manufacture in which the value of
                                                                                              the products used does not exceed
                                                                                              50% of the value of the product
                                                                                              obtained
     76.02   Wrought bars, rods, angles, shapes                                               Manufacture in which the value of
             and      sections,     of   aluminium ;                                          the products used does not exceed
             aluminium wire                                                                   50% of the value of the product
                                                                                              obtained
     76.03   Wrought plates, sheets and strip, of                                             Manufacture in which the value of
             aluminium                                                                        the products used does not exceed
                                                                                              50% of the value of the product
                                                                                              obtained
 ---pagebreak--- No L 350/30                                 Official Journal of the European Communities                                          30 . 12 . 77
List A (cont'd)
                     Products obtained
                                                              Working or processing that does not     Working or processing that confers
                                                                confer the status of originating     the status of the originating products
                                                                           products                 when the following conditions are met
    CCT
 heading No                    Description
    76.04       Aluminium foil (whether or not                                                    Manufacture in which the value of
                embossed, cut to shape, perforated,                                               the products used does not exceed
                coated, printed, or backed with                                                   50% of the value of the product
                paper or other reinforcing material),                                             obtained
                of a thickness (excluding any back­
                ing) not exceeding 0-20 mm
     76.05      Aluminium powders or flakes                                                       Manufacture in which the value of
                                                                                                  the products used does not exceed
                                                                                                  50% of the value of the product
                                                                                                  obtained
    76.06       Tubes and pipes and blanks therefor,                                              Manufacture in which the value of
                of   aluminium ;      hollow  bars    of                                          the products used does not exceed
                aluminium                                                                         50% of the value of the product
                                                                                                  obtained
     76.07      Tube and pipe fittings ( for example,                                             Manufacture in which the value of
                joints, elbows, sockets and flanges),                                             the products used does not exceed
                of aluminium                                                                      50% of the value of the product
                                                                                                  obtained
     76.08      Structures, and parts of structures                                                 Manufacture in which the value of
                ( for example, hangars and other                                                    the products used does not exceed
                buildings, bridges and bridge­                                                      50% of the value of the product
                sections, towers, lattice masts, roofs,                                             obtained
                roofing frameworks, door and win­
                dow frames, balustrades, pillars and
                columns), of aluminium ; plates,
                rods, angles, shapes, sections, tubes
                and the like, prepared for use in
                structures, of aluminium
     76.09      Reservoirs, tanks, vats and similar                                               Manufacture in which the value of
                containers, for any material ( other                                              the products used does not exceed
                than compressed or liquefied gas), of                                             50% of the value of the product
                aluminium, of a capacity exceeding                                                obtained
                300 litres, whether or not lined or
                heat insulated, but not fitted with
                mechanical or thermal equipment
     76.10      Casks, drums, cans, boxes and simi­                                                Manufacture in which the value of
                lar containers ( including rigid and                                               the products used does not exceed
                collapsible tubular containers), of                                                50% of the value of the product
                aluminium, of a description com­                                                   obtained
                monly used for the conveyance or
                packing of goods
     76.11      Containers of aluminium, for com­                                                 Manufacture in which the value of
                pressed or liquified gas                                                           the products used does not exceed
                                                                                                   50% of the value of the product
                                                                                                  obtained
 ---pagebreak--- 30 . 12 . 77                             Official Journal of the European Communities                                     No L 350/31
                                                                                                                           List A (cont'd)
                   Products obtained
                                                          Working or processing that does not     Working or processing that confers
                                                             confer the status of originating    the status of the originating products
                                                                        products                when the following conditions are met
    CCT
 heading No                  Description
    76.12    Stranded wire, cables, cordage,                                                  Manufacture in which the value of
             ropes, plaited bands and the like, of                                            the products used does not exceed
             aluminium wire, but excluding insu­                                              50% of the value of the product
             lated electric wires and cables                                                  obtained
    76.15    Articles of a kind commonly used for                                             Manufacture in which the value of
             domestic purposes, sanitary ware for                                             the products used does not exceed
             indoor use, and parts of such articles                                           50% of the value of the product
             and ware, of aluminium                                                           obtained
    76.16    Other articles of aluminium                                                      Manufacture in which the value of
                                                                                              the products used does not exceed
                                                                                              50% of the value of the product
                                                                                              obtained
    77.02    Wrought bars, rods, angles, shapes                                               Manufacture in which the value of
             and sections, of magnesium; mag­                                                 the products used does not exceed
             nesium wire ; wrought plates, sheets                                             50% of the value of the product
             and strip, of magnesium; magnesium                                               obtained
             foil; raspings and shavings of uni­
             form size, powders and flakes, of
             magnesium ; tubes and pipes and
             blanks therefor, of magnesium; hol­
             low bars of magnesium; other
             articles of magnesium
    78.02    Wrought bars, rods , angles, shapes                                              Manufacture in which the value of
             and sections, of lead ; lead wire                                                the products used does not exceed
                                                                                              50% of the value of the product
                                                                                              obtained
    78.03    Wrought plates, sheets and strip, of                                             Manufacture in which the value of
             lead                                                                             the products used does not exceed
                                                                                              50% of the value of the product
                                                                                              obtained
    78.04     Lead foil (whether or not embossed,                                             Manufacture in which the value of
              cut to shape, perforated, coated,                                               the products used does not exceed
              printed, or backed with paper or                                                50% of the value of the product
              other reinforcing material), of a                                               obtained
              weight (excluding any backing) not
              exceeding 1-7 kg/m2 ; lead powders
              and flakes
    78.05    Tubes and pipes and blanks therefor,                                             Manufacture in which the value of
              of lead ; hollow bars and tube and                                              the products used does not exceed
             pipe fittings (for example, joints,                                              50% of the value of the product
             elbows, sockets, flanges and S-bends)                                            obtained
             of lead
    78.06    Other articles of lead                                                           Manufacture in which the value of
                                                                                              the products used does not exceed
                                                                                              50% of the value of the product
                                                                                              obtained
    79.02    Wrought bars, rods, angles, shapes                                               Manufacture in which the value of
             and sections, of zinc; zinc wire                                                 the products used does not exceed
                                                                                              50% of the value of the product
                                                                                              obtained
 ---pagebreak--- No L 350/32                                 Official Journal of the European Communities                                          30 . 12 . 77
List A (cont'd)
                      Products obtained
                                                             Working or processing that does not     Working or processing that confers
                                                                confer the status of originating    the status of the originating products
    CCT
                                                                           products                 when the following conditions are met
 heading No                     Description
    79.03       Wrought plates, sheets and strip, of                                             Manufacture in which the value of
                zinc ; zinc foil ; zinc powders and                                              the products used does not exceed
                flakes                                                                           50% of the value of the product
                                                                                                 obtained
    79.04       Tubes and pipes and blanks therefor,                                             Manufacture in which the value of
                of zinc ; hollow bars, and tube and                                              the products used does not exceed
                pipe fittings ( for example, joints,                                             50% of the value of the product
                elbows, sockets and flanges), of zinc                                            obtained
    79.06       Other articles of zinc                                                           Manufacture in which the value of
                                                                                                 the products used does not exceed
                                                                                                 50% of the value of the product
                                                                                                 obtained
    80.02       Wrought bars, rods, angles, shapes                                                Manufacture in which the value of
                and sections, of tin ; tin wire                                                   the products used does not exceed
                                                                                                  50% of the value of the product
                                                                                                  obtained
    80.03      Wrought plates, sheets and strip, of                                              Manufacture in which the value of
               tin                                                                               the products used does not exceed
                                                                                                 50% of the value of the product
                                                                                                 obtained
    80.04       Tin foil ( whether or not embossed ,                                              Manufacture in which the value of
                cut to shape, perforated, coated,                                                 the products used does not exceed
                printed, or backed with paper or                                                  50% of the value of the product
                other reinforcing material ), of a                                                obtained
                weight (excluding any backing) not
                exceeding 1 kg/m 2 ; tin powders and
                flakes
    80.05      Tubes and pipes and blanks therefor,                                               Manufacture in which the value of
                of tin ; hollow bars, and tube and                                                the products used does not exceed
                pipe fittings ( for example, joints,                                              50% of the value of the product
                elbows, sockets and flanges), of tin                                              obtained
    82.05       Interchangeable tools for hand tools,                                            Working, processing or assembly in
                for machine tools or for power-op­                                                which the value of the products used
                erated hand tools ( for example, for                                              does not exceed 40% of the value of
                pressing, stamping, drilling, tapping,                                            the product obtained
                threading, boring, broaching, mill­
                ing, cutting, turning, dressing, mor­
                ticing or screw-driving), including
                dies for wire drawing, extrusion dies
                for metal, and rock drilling bits
 ---pagebreak--- 30 . 12 . 77                                               Official Journal of the European Communities                                                            No L 350/33
                                                                                                                                                                    List A (cont 'd)
                                Products obtained
                                                                                    Working or processing that does not                    Working or processing that confers
                                                                                        confer the status of originating                  the status of the originating products
                                                                                                    products                             when the following conditions are met
       CCT
   heading No                               Description
       82.06              Knives and cutting blades, for                                                                             Working, processing or assembly in
                          machines or for mechanical ap­                                                                             which the value of the products used
                          pliances                                                                                                   does not exceed 40% of the value of
                                                                                                                                     the product obtained
            ex            Boilers, machinery and mechanical                                                                          Working, processing or assembly in
      Chapter             appliances and parts thereof, ex­                                                                          which the value of the products used
            84            cluding refrigerators and refrigerat­                                                                      does not exceed 40% of the value of
                          ing equipment ( electric and other)                                                                        the product obtained
                          ( heading No 84.15 ) and sewing
                          machines,          including         furniture
                          specially designed for sewing
                          machines (heading No ex 84.41 )
       84.15              Refrigerators and refrigerating equip­                                                                     Working, processing or assembly in
                          ment ( electrical and other)                                                                               which the value of the non-originat­
                                                                                                                                     ing products used does not exceed
                                                                                                                                     40% of the value of the product
                                                                                                                                     obtained, and provided that at least
                                                                                                                                     50% in value of the materials and
                                                                                                                                     parts ( l) used are originating pro­
                                                                                                                                     ducts
 ex 84.41                 Sewing machines; furniture specially                                                                        Working, processing or assembly in
                          designed for sewing machines                                                                                which the value of the non-originat­
                                                                                                                                      ing products used does not exceed
                                                                                                                                      40% of the value of the product
                                                                                                                                      obtained, and provided that :
                                                                                                                                       ( a ) at least 50% in value of the
                                                                                                                                             materials and parts ( ] ) used for
                                                                                                                                             the assembly of the head ( motor
                                                                                                                                             excluded) are originating pro­
                                                                                                                                             ducts, and
                                                                                                                                      ( b ) the thread tension , crochet and
                                                                                                                                             zigzag mechanisms are originat­
                                                                                                                                             ing products
             ex           Electrical machinery and equipment                                                                          Working, processing or assembly in
      Chapter             and parts thereof, excluding pro­                                                                           which the value of the products used
             85           ducts falling within heading Nos                                                                            does not exceed 40% of the value of
                          85.14 and 85.15                                                                                             the product obtained
(') In determining the value of materials and parts, the following must he taken into account :
    (a) in respect of originating materials and parts, the first verifiable price paid, or the price which would be paid in case of sale, for the said products on the territory of the
         country where working, processing or assembly is carried out ;
    ( b) in respect of other materials and parts, the provisions of Article 4 of the Regulation determining:
          (i ) the value of imported products,
          ( ii ) the value of products of undetermined origin.
 ---pagebreak---  No L 350/34                                              Official Journal of the European Communities                                                                  30 . 12 . 77
List A (cont'd)
                               Products obtained
                                                                                    Working or processing that does not                   Working or processing that confers
                                                                                       confer the status of originating                  the status of the originating products
      CCT                                                                                           products                            when the following conditions are met
  heading No                              Description
      85.14              Microphones and stands therefor;                                                                           Working, processing or assembly in
                         loudspeakers ; audio-frequency elec­                                                                       which the value of the non-originat­
                         tric amplifiers                                                                                            ing products used does not exceed
                                                                                                                                    40% of the value of the product
                                                                                                                                    obtained, and provided that :
                                                                                                                                    (a) at least 50% in value of the
                                                                                                                                           materials and parts (*) used are
                                                                                                                                           originating products, and
                                                                                                                                     ( b) all the transistors are originating
                                                                                                                                           products
      85.15              Radiotelegraphic and radiotelepho­                                                                         Working, processing or assembly in
                         nic transmission and reception ap­                                                                         which the value of the non-originat­
                        paratus ; radiobroadcasting and tele­                                                                       ing products used does not exceed
                        vision transmission and reception                                                                           40% of the value of the product
                         apparatus (including receivers incor­                                                                      obtained, and provided that:
                        porating sound recorders or repro­
                        ducers) and television cameras; radio
                         navigational aid apparatus, radar                                                                           ( a) at least 50% in value of the
                         apparatus and radio remote control                                                                                materials and parts used ( J ) are
                         apparatus
                                                                                                                                           originating products, and
                                                                                                                                    ( b) all the transistors are originating
                                                                                                                                           products
     Chapter               Railway and tramway locomotives,                                                                         Working, processing or assembly in
            86             rolling-stock and parts thereof;                                                                         which the value of the products used
                           railway and tramway track fixtures                                                                       does not exceed 40% of the value of
                           and fittings; traffic signalling                                                                         the product obtained
                           equipment of all kinds (not electri­
                           cally powered)
            ex             Vehicles, other than railway or                                                                          Working, processing or assembly in
     Chapter               tramway rolling-stocks, and parts                                                                        which the value of the products used
           87              thereof, excluding products of head­                                                                     does not exceed 40% of the value of
                           ing No 87.09                                                                                             the product obtained
      87.09             Motor-cycles, auto-cycles and cycles                                                                        Working, processing or assembly in
                        fitted with an auxiliary motor, with                                                                        which the value of the non-originat­
                        or without side-cars ; side-cars of all                                                                     ing products used does not exceed
                        kinds                                                                                                       40% of the value of the product
                                                                                                                                    obtained, and provided that at least
                                                                                                                                    50% in value of the materials and
                                                                                                                                    parts ( ] ) used are originating prod­
                                                                                                                                    ucts
(') In determining the value of materials and parts, the following must be taken into account :
    (a) in respect of originating materials and parts, the first verifiable price paid, or the price which would be paid in case of sale, for the said products on the territory of the
        country where working, processing or assembly is carried out; i
    (b) in respect of other materials and parts, the provisions of Article 4 of the Regulation determining:
         ( i ) the value of imported products,
         ( ii ) the value of products of undetermined origin.
 ---pagebreak---     30 . 12 . 77                                              Official Journal of the European Communities                                                            No L 350/35
                                                                                                                                                                      List A (cont 'd)
                                   Products obtained
                                                                                       Working or processing that does not                  Working or processing that confers
                                                                                          confer the status of originating                the status of the originating products
                                                                                                      products                           when the following conditions are met
         CCT
    heading No                                 Description
              ex              Optical , photographic, cinemato­                                                                        Working, processing or assembly in
       Chapter               graphic, measuring, checking, preci­                                                                      which the value of the products used
              90              sion , medical and surgical instru­                                                                      does not exceed 40% of the value of
                              ments and apparatus and parts                                                                            the product obtained
                              thereof, excluding products falling
                              within heading No 90.05 , 90.07
                              ( except electrically ignited photo­
                             graphic flashbulbs); 90.08 , 90.12
                              and 90.26
           90.05              Refracting telescopes ( monocular                                                                        Working, processing or assembly in
                              and binocular), prismatic or not                                                                         which the value of the non-originat­
                                                                                                                                       ing products used does not exceed
                                                                                                                                       40% of the value of the product
                                                                                                                                       obtained, and provided that at least
                                                                                                                                       50% in value of the materials and
                                                                                                                                       parts ( J ) used are originating prod­
                                                                                                                                       ucts
  ex 90.07                   Photographic cameras; photographic                                                                        Working, processing or assembly in
                             flashlight apparatus and flashbulbs                                                                       which the value of the non-originat­
                             other than discharge lamps falling                                                                        ing products used does not exceed
                             within heading No 85.20, with the                                                                         40% of the value of the product
                             exception of electrically ignited                                                                         obtained, and provided that at least
                             photographic flashbulbs                                                                                   50% in value of the materials and
                                                                                                                                       parts (*) used are originating prod­
                                                                                                                                       ucts
          90.08              Cinematographic cameras, projec­                                                                          Working, processing or assembly in
                             tors, sound recorders and sound                                                                           which the value of the non-originat­
                             reproducers but not including re­                                                                         ing products used does not exceed
                             corders of film-editing apparatus;                                                                        40% of the value of the product
                             any combination of these articles                                                                         obtained, and provided that at least
                                                                                                                                       50% in value of the materials and
                                                                                                                                       parts (*) used are originating prod­
                                                                                                                                       ucts
         90.12               Compound optical microscopes,                                                                             Working, processing or assembly in
                             whether or not provided with means                                                                        which the value of the non-originat­
                             for photographing or projecting the                                                                       ing products used does not exceed
                             image                                                                                                     40% of the value of the product
                                                                                                                                       obtained, and provided that at least
                                                                                                                                       50% in value of the materials and
                                                                                                                                       parts ( ] ) used are originating prod­
                                                                                                                                       ucts
( ! ) In determining the value of materials and parts, the following must be taken into account :
      (a) in respect of originating materials and parts, the first verifiable price paid, or the price which would be paid in case of sale, for the said products on the territory of the
            country where working, processing or assembly is carried out;
      ( b ) in respect of other materials and parts, the provisions of Article 4 of the Regulation determining:
             ( i ) the value of imported products,
             ( ii ) the value of products of undetermined origin.
 ---pagebreak--- No L 350 /36                                            Official Journal of the European Communities                                                                   30 . 12 . 77
List A (cont 'd)
                              Products obtained
                                                                                    Working or processing that does not                  Working or processing that confers
                                                                                        confer the status of originating                the status of the originating products
      CCT                                                                                           products                           when the following conditions are met
  heading No                             Description
      90.26            Gas, liquid and electricity supply or                                                                         Working, processing or assembly in
                       production meters ; calibrating meters                                                                        which the value of the non-originat­
                       therefor                                                                                                      ing products used does not exceed
                                                                                                                                     40% of the value of the product
                                                                                                                                     obtained, and provided that at least
                                                                                                                                     50% in value of the materials and
                                                                                                                                     parts ( x) used are originating prod­
                                                                                                                                     ucts
        ex             Clocks and watches and parts                                                                                  Working, processing or assembly in
    Chapter            thereof, excluding products falling                                                                           which the value of the products used
        91             within heading Nos 91.04 and                                                                                  does not exceed 40% of the value of
                       91.08                                                                                                         the product obtained
      91.04            Other clocks                                                                                                  Working, processing or assembly in
                                                                                                                                     which the value of the non-originat­
                                                                                                                                     ing products used does not exceed
                                                                                                                                     40% of the value of the product
                                                                                                                                     obtained , and provided that at least
                                                                                                                                     50% in value of the materials and
                                                                                                                                     parts (') used are originating prod­
                                                                                                                                     ucts
      91.08            Clock movements, assembled                                                                                    Working, processing or assembly in
                                                                                                                                     which the value of the non-originat­
                                                                                                                                     ing products used does not exceed
                                                                                                                                    40% of the value of the product
                                                                                                                                     obtained, and provided that at least
                                                                                                                                     50% , in value of the materials and
                                                                                                                                     parts i 1 ) used are originating prod­
                                                                                                                                     ucts
        ex             Musical       instruments ;     sound        re­                                                              Working, processing or assembly in
    Chapter            corders and reproducers ; television                                                                          which the value of the products used
        92             image and sound recorders and                                                                                 does not exceed 40% of the value of
                       reproducers, parts and accessories of                                                                         the product obtained
                       such articles, excluding products
                       falling within heading No 92.11
(') In determining the value of materials and parts, the following must be taken into account:
    (a) in respect of originating materials and parts, the first verifiable price paid, or the price which would be paid in case of sale, for the said products on the territory of the
        country where working, processing or assembly is carried out;
    (b) in respect of other materials and parts, the provisions of Article 4 of the Regulation determining:
         (i ) the value of imported products,
         (ii ) the value of products of undetermined origin.
 ---pagebreak--- 30 . 12 . 77                                                Official Journal of the European Communities                                                            No L 350/37
                                                                                                                                                                      List A (cont'd)
                                 Products obtained
                                                                                     Working or processing that does not                    Working or processing that confers
                                                                                         confer the status of originating                  the status of the originating products
        CCT
                                                                                                      products                            when the following conditions are met
   heading No                                Description
        92.11              Gramophones          dictating      machines                                                               Working, processing or assembly in
                           and other sound recorders and re­                                                                          which the value of the non-originat­
                           producers, including record-players                                                                        ing products used does not exceed
                           and tape decks , with or without                                                                           40% of the value of the product
                           sound-heads ; television image and                                                                          obtained, and provided that:
                           sound recorders and reproducers
                                                                                                                                       ( a) at least 50% in value of the
                                                                                                                                             materials and parts i 1) used are
                                                                                                                                             originating products, and
                                                                                                                                       ( b ) all the transistors are originating
                                                                                                                                             products
      Chapter              Arms       and      ammunition ;       parts                                                                Manufacture in which the value of
           93              thereof                                                                                                     the products used does not exceed
                                                                                                                                       50% of the value of the product
                                                                                                                                       obtained
ex 96.01                   Other brooms and brushes ( including                                                                        Manufacture in which the value of
                           brushes of a kind used as parts of                                                                          the products used does not exceed
                           machines); paint rollers ; squeegees                                                                        50% of the value of the product
                           (other       than      roller     squeegees)                                                                obtained
                           and mops
        97.03              Other toys ; working models of a                                                                           Manufacture in which the value of
                           kind used for recreational purposes                                                                         the products used does not exceed
                                                                                                                                      50% of the value of the product
                                                                                                                                      obtained
        98.01              Buttons and button moulds , studs,                                                                         Manufacture in which the value of
                           cuff-links, and press-fasteners, in­                                                                       the products used does not exceed
                           cluding snap fasteners and press­                                                                          50% of the value of the product
                           studs ; blanks and parts of such                                                                           obtained
                           articles
        98.08              Typewriter and similar ribbons,                                                                            Manufacture in which the value of
                           whether or not on spools ; ink-pads,                                                                       the products used does not exceed
                           with or without boxes                                                                                      50% of the value of the product
                                                                                                                                      obtained
( l ) In determining rhe value of materials and parts, the following must be taken into account :
      (a) in respect of originating materials and parts, the first verifiable price paid, or the price which would be paid in case of sale, for the said products on the territory of the
           country where working, processing or assembly is carried out;
      ( b) in respect of other materials and parts, the provisions of Article 4 of the Regulation determining:
            ( i ) the value of imported products,
            ( ii ) the value of products of undetermined origin.
 ---pagebreak--- No L 350/38                               Official Journal of the European Communities                                        30 . 12 . 77
                                                                 LIST B
             List of working or processing operations which do not result in a change in the nomenclature heading
               but which do confer the status of originating products on the products undergoing such operations
                              Products obtained
                                                                                          Working or processing that confers
                                                                                           the status of originating products
     CCT
                                          Description
  heading No
                                                                            Incorporation of non-originating materials and parts in
                                                                            machinery or mechanical appliances falling within
                                                                            Chapters 84 to 92 does not make such products lose
                                                                            their status of originating products, provided that the
                                                                            value of the non-originating materials and parts used
                                                                            does not exceed 5% of the value of the product ob­
                                                                            tained
   ex  21.03     Prepared mustard                                           Manufacture from mustard flour
   ex  25.15     Marble squared by sawing, of a thickness of 25 cm or       Sawing into slabs or sections, polishing, grinding and
                 less                                                       cleaning of marble, including marble not further
                                                                            worked than roughly split, roughly squared or squared
                                                                            by sawing, more than 25 cm in thickness
   ex  25.16     Granite, porphyry, basalt, sandstone and other monu­       Sawing of granite, porphyry, basalt, sandstone and
                 mental and building stone, squared by sawing, of a         other building stone, including such stone not further
                 thickness of 25 cm or less                                 worked than roughly split, roughly squared or squared
                                                                            by sawing, more than 25 cm in thickness
   ex  25.18     Calcined dolomite; agglomerated dolomite ( including       Calcination of unworked dolomite
                 tarred dolomite)
   ex  25.19     Other magnesium oxide, whether or not chemically           Manufacture from natural magnesium carbonate
                 pure                                                       ( magnesite)
   ex  25.32     Earth colours, calcined or powdered                        Crushing and calcination or powdering of earth colours
 ex Chapters     Products of the chemical and allied industries excluding   Working or processing in which the value of the non­
    28 to 37     sulphuric anhydride (ex 28.13 ), tannins (ex 32.01 ),      originating products used does not exceed 20% of the
                 some products falling within heading No 33.01 , prep­      value of the product obtained
                 arations for tenderizing meat, clarifying beer and prep­
                 arations for the desizing of textiles ( ex 35.07)
    ex 28.13     Sulphuric anhydride                                        Manufacture from sulphur dioxide
   ex  32.01     Tannins ( tannic acids), including water-extracted gall­   Manufacture from tanning extracts of vegetable origin
                 nut tannin, and their salts, ethers, esters and other de­
                 rivatives
   ex  33.01     Essential oils ( terpeneless or not), concretes and abso­   Manufacture from concentrates of essential oils in fats,
                 lutes; resinoids ; terpenic by-products of the deterpena­   in fixed oils, or in waxes or the like, obtained by cold
                 tion of essential oils                                      absorption or by maceration
 ---pagebreak--- 30 . 12 . 77                            Official Journal of the European Communities                                       No L 350/39
                                                                                                                            List B (cont 'd)
                             Products obtained
                                                                                        Working or processing that confers
                                                                                         the status of originating products
      CCT
                                         Description
   heading No
    ex 35.07  Preparations used for tenderizing meat, clarifying beer,    Manufacture from enzymes or prepared enzymes of
              composed of papain and bentonite, enzymic prepara­          which the value does not exceed 50% of the value of
              tions for the desizing of textiles                          the product obtained
  ex Chapter  Miscellaneous chemical products, other than refined         Working or processing in which the value of the non­
       38     tall oil (ex 38.05 ) and wood pitch (wood tar pitch) (ex    originating materials used does not exceed 20% of the
              38.09 )                                                     value of the product obtained
   ex 38.05   Refined tall oil                                            Refining of crude tall oil
    ex 38.09  Wood pitch (wood tar pitch)                                 Distillation of wood tar
       ex     Artificial plastic materials, cellulose ethers and esters,  Working or processing in whrfch the value of the non­
     Chapter  artificial resins and articles made of these materials      originating materials used does not exceed 20% of the
       39                                                                 value of the product obtained
   ex 40.01   Slabs of crepe rubber for soles                             Lamination of crepe sheets of natural rubber
   ex 40.07   Vulcanized rubber thread and cord, textile-covered          Manufacture from vulcanized rubber thread or cord,
                                                                          not textile-covered
   ex 41.01   Sheep's and lambs' skins without the wool                   Removing wool from sheep's and lambs' skins in the
                                                                          wool
   ex 41.03   Retanned skin leather of crossed Indian sheep               Retanning of crossed Indian sheep skin leather not
                                                                          further prepared than tanned
   ex 41.04   Retanned Indian goat or kid skin leather                    Retanning of Indian goat or kid skin leather not further
                                                                          prepared than tanned
   ex 44.22   Casks, barrels, vats, tubs, buckets and other coopers       Manufacture from riven staves of wood, not further
              products and parts thereof                                  prepared than sawn on one principal surface; sawn of
                                                                          wood, of which at least one principal surface has been
                                                                          cylindrically sawn , not further prepared than sawn
   ex  50.09
   ex  51.04
   ex  53.11                                                              Printing accompanied by finishing operations (bleach­
   ex  53.12                                                              ing, dressing, drying, steaming, burling, mending, im­
   ex  54.05  Printed fabrics                                             pregnating, sanforizing, mercerizing) of fabrics the
   ex  55.07                                                              value of which does not exceed 47-5% of the value of
   ex  55.08                                                              the product obtained
   ex  55.09
   ex  56.07
   ex 67.01   Feather dusters                                             Manufacture from feathers, parts of feathers or down
   ex 68.03   Articles of slate, including articles of agglomerated slate Manufacture of articles of slate
 ---pagebreak--- No L 350/40                              Official Journal of the European Communities                                         30 . 12 . 77
List B (cont'd)
                              Products obtained
                                                                                           Working or processing that confers
                                                                                           the status of originating products
       CCT
                                          Description
   heading No
    ex  68.04   Hand-polishing stones, whetstones, oilstones, hones         Cutting, adjusting and gluing of abrasive materials,
                and the like, of natural stone, of agglomerated natural     which, owing to their shape, are not recognizable as
                or artificial abrasives, or of pottery                      being intended for hand use
    ex  68.13   Articles of asbestos ; articles of mixtures with a basis of Manufacture of articles of asbestos or of mixtures with
                asbestos or of mixtures with a basis of asbestos and        a basis of asbestos, or of mixtures with a basis of asbes­
                magnesium carbonate                                         tos and magnesium carbonate
    ex  68.15   Articles of mica, including bonded mica splittings on a     Manufacture of articles of mica
                support of paper or fabric
    ex  70.10   Cut-glass bottles                                           Cutting of bottles the value of which does not exceed
                                                                            50% of the value of the product obtained
    ex  70.13   Cut glassware (other than articles falling within head­     Cutting of glassware the value of which does not ex­
                ing No 70.19 ) of a kind commonly used for table,           ceed 50% of the value of the product obtained
                kitchen, toilet or office purposes, for indoor decoration ,
                or for similar uses
    ex  70.20   Articles made from glass fibre                              Manufacture from unworked glass fibre
     ex  71.02  Precious and semi-precious stones, cut or otherwise         Manufacture from unworked precious and semi­
                worked, but not mounted, set or strung ( except un­         precious stones
                graded stones temporarily strung for convenience of
                transport)
     ex  71.03   Synthetic or reconstructed precious or semi-precious        Manufacture from unworked synthetic or reconstructed
                 stones, cut or otherwise worked, but not mounted, set       precious or semi-precious stones
                 or strung (except ungraded stones temporarily strung
                 for convenience of transport)
     ex  71.05  Silver, including silver gilt and platinum-plated silver,    Rolling, drawing, beating or grinding of unwrought
                semi-manufactured                                            silver and silver alloys
     ex  71.06   Rolled silver, semi-manufactured                            Rolling, drawing, beating or grinding of unworked
                                                                             rolled silver
     ex 71.07   Gold , including platinum-plated gold , semi-manufac­        Rolling, drawing, beating or grinding of unwrought
                tured                                                        gold, including platinum-plated gold
     ex 71.08   Rolled gold on base metal or silver, semi-manufactured       Rolling, drawing, beating or grinding of unwrought
                                                                             rolled gold on base metal or silver
     ex  71.09  Platinum and other metals of the platinum group ,            Rolling, drawing, beating or grinding of unwrought
              \ semi-manufactured                                            platinum and other metals of the platinum group
     ex 71.10   Rolled platinum or other platinum group metals, on           Rolling, drawing, beating or grinding of unworked
                base metal or precious metal , semi-manufactured             rolled platinum or other platinum group metals on base
                                                                             metal or precious metal
 ---pagebreak--- 30 . 12 . 77                          Official Journal of the European Communities                                      No L 350/41
                                                                                                                         List B (cont 'd)
                           Products obtained
                                                                                     Working or processing that confers
                                                                                      the status of originating products
       CCT
                                       Description
  heading No
    ex  73.15 Alloy steel and high carbon steel :
              — in the forms mentioned in heading Nos 73.07 to         Manufacture from products in the forms mentioned in
                  73.13                                                heading No 73.06
              —- in the forms mentioned in heading No 73.14            Manufacture from products in the forms mentioned in
                                                                       heading No 73.06 or 73.07
    ex  74.01 Unrefined copper ( blister copper and other)             Smelting of copper matte
   ex   74.01 Refined copper                                           Fire-refining or electrolytic refining of unrefined copper
                                                                       ( blister copper and other), copper waste or scrap
    ex  74.01 Copper alloy                                             Fusion and thermal treatment of refined copper, copper
                                                                       waste or scrap
   ex   75.01 Unwrought nickel , excluding alloys                      Refining by electrolysis, by fusion or chemically of
                                                                       nickel waste and scrap
        76.16 Other articles of aluminium                              Manufacture in which gauze, cloth , grille, netting, rein­
                                                                       forcing fabric and similar materials, of aluminium
                                                                       wire, and expanded metal , of aluminium are used the
                                                                       value of which does not exceed 50% of the value of the
                                                                       product obtained
   ex   77.02 Other articles of magnesium                              Manufacture from wrought bars, rods, angles, shapes
                                                                       and sections, plates, sheets and strip , wire, foil, raspings
                                                                       and shavings of uniform size, powders and flakes, tubes
                                                                       and pipes and blanks therefor, hollow bars , of mag­
                                                                       nesium , the value of which does not exceed 50% of the
                                                                       value of the product obtained
    ex  77.04 Beryllium, wrought and articles of beryllium             Rolling, drawing or grinding of unwrought beryllium
                                                                       the value of which does not exceed 50% of the value of
                                                                       the product obtained
    ex  81.01 Tungsten , wrought and articles of tungsten              Manufacture from unwrought tungsten the value of
                                                                       which does not exceed 50% of the value of the product
                                                                       obtained
    ex  81.02 Molybdenum, wrought and articles of molybdenum           Manufacture from unwrought molybdenum the value
                                                                       of which does not exceed 50% of the value of the
                                                                       product obtained
    ex  81.03 Tantalum, wrought and articles of tantalum               Manufacture from unwrought tantalum the value of
                                                                       which does not exceed 50% of the value of the product
                                                                       obtained
   ex   81.04 Other base metals , wrought and articles of other base   Manufacture from other base metals , unwrought, the
              metals                                                   value of which does not exceed 50% of the value of the
                                                                       product obtained
   ex   82.09 Knives with cutting blades, serrated or not ( including  Manufacture from knife blades
              pruning knives), other than knives falling within head­
              ing No 82.06
 ---pagebreak--- No L 350/42                                                Official Journal of the European Communities                                                                  30 . 12 . 77
List B (cont 'd)
                                              Products obtained
                                                                                                                               Working or processing that confers
                                                                                                                                the status of originating products
          CCT
                                                            Description
    heading No
      ex        84.05          Steam engines ( including mobile engines, but not steam                        Working, processing or assembly using products, the
                               tractors falling within heading No 87.01 or mechani­                           value of which does not exceed 40% of the value of the
                               cally propelled road rollers) with self-contained boilers                      product obtained
                 84.06          Internal combustion piston engines                                            Working, processing or assembly in which the value of
                                                                                                              the products used does not exceed 40% of the value of
                                                                                                              the product obtained
      ex        84.08          Engines and motors, excluding reaction engines and gas                         Working, processing or assembly in which the value of
                               turbines                                                                       the non-originating products does not exceed 40% of
                                                                                                               the value of the product obtained and provided that at
                                                                                                              least 50% in value of the materials and parts ( x ) used
                                                                                                               are originating products
      ex        84.41          Sewing machines, including furniture for sewing                                Working, processing or assembly in which the value of
                               machines                                                                        the non-originating products used does not exceed 40%
                                                                                                               of the value of the product obtained, and provided that:
                                                                                                              ( a) at least 50% in value of the materials and parts ( 1 )
                                                                                                                    used for assembly of the head ( motor excluded ) are
                                                                                                                    originating products, and
                                                                                                              ( b ) the thread tension , crochet and zigzag mechanisms
                                                                                                                    are originating products
      ex        95.05          Articles in tortoise-shell, mother of pearl, ivory, bone,                       Manufacture from tortoise-shell , mother of pearl,
                                horn, coral ( natural or agglomerated ) and other animal                       ivory , bone, horn , coral ( natural or agglomerated ) and
                                carving material                                                               other animal carving material ; worked
      ex        95.08          Articles in vegetable carving material ( for example                           Manufacture from vegetable carving material ( for
                               corozo ), meerschaum and amber, natural or reconsti­                            example corozo ), meerschaum and amber, natural or
                               tuted, jet ( and mineral substitutes for jet)                                   reconstituted, jet ( and mineral substitutes for jet);
                                                                                                              worked
      ex        96.01          Brushes and brooms                                                              Manufacture using prepared knots and tufts for broom
                                                                                                               or brush making the value of which does not exceed
                                                                                                               50% of the value of the product obtained
      ex        98.11          Smoking pipes including pipe bowls                                              Manufacture from roughly shaped blocks of wood or
                                                                                                               root
(') In determining the value of materials and parts, the following must be taken into account :
    ( aj in respect of originating materials and parts, the first verifiable price paid , or the price which would be paid in case of sale , for the said products on the territory of the
          country where working, processing or assembly is carried out ;
    ( b ) in respect of other materials and parts , the provisions of Article 4 of the Regulation determining:
           ( i ) the value of imported products,
           ( ii ; the value of products of undetermined origin .
 ---pagebreak--- 30 . 12 . 77                             Official Journal of the European Communities                               No L 350/43
                                                               LIST C
                                    List of products excluded from the scope of this Regulation
                     CCT
                                                                        Description
                  heading No
             ex  27.07               Assimilated aromatic oils as defined in Note 2 to Chapter 27, of which more
                                     than 65% by volume distills at a temperature of up to 250 °C (including mix­
                                     tures of petroleum spirit and benzol), intended for use as power or heating
                                     fuels
                 27.09 \
                 to          >       Mineral oils and products of their distillation; bituminous substances;
                 27.16 J             mineral waxes
             ex  29.01               Hydrocarbons :
                                    — acyclic
                                    — cyclanes and cyclenes, excluding azulenes
                                    — benzene, toluene, xylenes
                                     intended for use as power or heating fuels
             ex  34.03               Lubricating preparations containing petroleum oils or oils obtained from
                                     bituminous minerals, but not including preparations containing 70% or
                                     more by weight of petroleum oils or of oils obtained from bituminous min­
                                     erals
             ex  34.04               Waxes with a basis of paraffin wax, of petroleum waxes, of waxes obtained
                                     from bituminous minerals, of slack wax or of scale wax
             ex  38.14               Prepared additives for lubricants
                                                       Notes to Lists A and B
             1 . The lists contain some products which do not benefit from tariff preferences but which may be used
                 in the manufacture of products which do benefit.
             2 . The description of the products in column 2 in the lists corresponds to that of the same heading
                 number in the Customs Cooperation Council nomenclature.
             3 . When a Customs Cooperation Council nomenclature heading number in column 1 of the lists is
                 prefixed by 'ex', the corresponding rule applies only to the products stated in column 2 .
 ---pagebreak---  ---pagebreak---    1 . Goods consigned from ( exporter's business name, address,                 Reference No
       country)
                                                                                              GENERALIZED SYSTEM OF PREFERENCES
                                                                                                          CERTIFICATE OF ORIGIN
                                                                                                    {Combined declaration and certificate)
  2. Goods consigned to ( consignee's name, address, country)                                                          FORM A
                                                                                      Issued in
                                                                                                                                 Country)
                                                                                                                                                  See notes overleaf
  3 . Means of transport and route (as far as known)                             4. For official use
5 . Item    6. Marks and            7. Number and kind of packages; description of goods               8 . Origin              9 . Gross weight        10. Number
     num        numbers of                                                                                 criterion               or otiler                and date of
    ber         packages                                                                                   (see notes              quantity                 invoices
                                                                                                           overleaf )
 11 . Certification                                                             12. Declaration by the exporter
       It is hereby certified, on the basis of control carried out, that              The undersigned hereby declares that the above details
       the declaration by the exporter is correct.                                    and statements are correct; that all the goods were
                                                                                      produced in
                                                                                                                                   '('Joiinrry')"
                                                                                      and that they comply with the origin requirements specified fo
                                                                                      those goods in the generalized system of preferences for good
                                                                                      exported to
                                                                                                                   (importing country)
Place and date, signature and stamp of certifying authority                      PUcc and date, signature of authorized signatory
 ---pagebreak---                                                                                                       NOTES
1 . Countries which accept this form for the purposes of the generalized system of preferences (GSP):
      Australia *                        Norway                                          European Economic Community:                        Ireland
      Austria                            Sweden                                          Belgium                                             Italy
      Canada                             Switzerland                                     Denmark                                             Luxembourg
      Finland                            United States of America                        France                                              Netherlands
     Japan                                                                               Federal Republic of Germany                         United Kingdom
      Details of the rules governing admission to GSP in these countries are obtainable from the customs authorities there. The main elements of the rules are indicated in the fol­
      lowing paragraphs .
2 . Conditions. The main conditions for admission to preference are that goods sent to any of the countries listed above
      (i) must fall within a description of goods eligible for preference in the country of destination, and
      (ii) must comply with the consignment conditions specified by the country of destination. In general, goods must be consigned direct from the country of exportation to the
             country of destination, but in most cases passage through one or more intermediate countries, with or without transhipment, is accepted provided that at the time they are
             exported the goods are clearly intended for the declared country of destination and that any intermediate transit, transhipment or temporary warehousing arises only
              from the requirements of transportation : and
      (iii) must comply with the origin criteria specified for those goods by the country of destination. A summary indication of the rules generally applicable is given in paragraphs
              3 and 4 .
3 . Origin criteria. For exports to the abovementioned countries, with the exception of Australia, Canada and the USA, the position is that either
      (i) the goods shall be wholly produced in the country of exportation, that is, they should fall within a description of goods which is accepted as 'wholly produced' under the
              rules prescribed by the country of destination concerned, or
      (ii) alternatively, if the goods are manufactured wholly or partly from materials or components imported into the country of exportation or of undertermined origin these
              materials or components must have undergone a substantial transformation there into a different product. It is important to note that all materials and components which
              cannot be shown to be of that country's origin must be treated as if they were imported. Usually the transformation must be such as to lead to the exported goods being
              classified under a Customs Cooperation Council Nomenclature Tariff heading other than that relating to any of the above materials or components used. In addition,
              special rules are prescribed for various classes of goods in Lists A and B of certain countries' rules of origin and other subsidiary provisions and these should be carefully
              studied .
If the goods qualify under the above criteria, the exporter must indicate in Box 8 of the form the origin criteria on the basis of which he claims that his goods qualify for the GSP,
in the manner shown in the following table :
                 Circumstances of production or manufacture in the first country                                                                      Insert in Box 8
                 named in Box 12 of the form
         ( a) Goods, worked upon but not wholly produced in the exporting                                         ' A ', followed by the Customs Cooperation Council Nomen­
                 country, which were produced in conformity with the principles                                   clature heading number of the exported goods
                 of 3 ( ii), which fall under a CCC Nomenclature tariff
                 heading specified in Column 1 of List A and which satisfy                                        example : 'A'
                 any conditions in Columns 3 and 4 of List A which are relevant to                                            74.07
                 these goods
         ( b ) Goods, worked upon but not wholly produced in the exporting                                        'B', followed by the Customs Cooperation Council Nomen­
                 country, which fall within an item in Column 1 of List B                                         clature heading number of the exported goods
                 and which comply with the provisions of that item                                                example : 'B'
                                                                                                                              73.15
         ( c) Goods, worked upon but not wholly produced in the exporting                                          'X ', followed by the Customs Cooperation Council Nomen­
                 country, which were produced in conformity with principles of                                    clature heading number of the exported goods
                 3 ( ii ), which are not specifically referred to in List A,
                 and which do not contravene a general provision of List A                                         example : ' X '
                                                                                                                              9S.02
         ( d ) Goods wholly produced in the country of exportation ( see 3                                         'p'
                 ( i ) above)
 NOTE : ' List A' and ' List B' refer to the lists of qualifying processes specified by the countries of importation concerned .
4 . Origin criteria for exports to Canada and the United States of America. For export to these two countries the position is that either
       (i) the goods shall be wholly produced in the country of exportation that is they should fall within a description of goods which is accepted as 'wholly produced' under the
               rules prescribed by the country of destination concerned or
       (ii ) alternatively , if the goods are manufactured wholly or partly from materials or components imported into the country of exportation or of undetermined origin, those
               materials or components must have undergone a substantial transformation there into a different product. It is important to note that all materials and components which
               cannot be shown to be of that country's origin must be treated as if they were imported .
               ( a) In the case of Canada the value of such materials and components (excluding any that are of Canadian origin) must not exceed 40 % of the ex-factory price of the
                       exported article.
               ( b) In the case of the United States the cost or value of materials produced in the beneficiary country plus the direct cost of processing performed there, should not be less
                       than 35 % for single countries, or 50 % when an association of countries is treated as one country, of the appraised value of such article at the time of its entry into
                       the US . Materials imported into the beneficiary country and then substantially transformed into constituent materials of which the eligible article is composed may be
                       included in calculating the minimum percentages. The phrase 'direct cost of processing' includes costs directly incurred in or reasonably allocated to the processing,
                       such as: all actual labour costs : dies, moulds, tooling, and depreciation ; research and development; inspection and testing, but does not include business overheads ,
                       administrative expenses and salaries, or profit.
 If the goods qualify under the above criteria, the exporter must indicate in Box 8 of the form the origin criteria on the basis of which he claims that his goods qualify for the GSP,
 in the manner shown in the following table:
          Countries applicable                      Circumstances of production or manufacture in the                                                           Inseft in Box 8
                                                     first country named in Box 12 of the form
         Canada and                                  ( a ) Goods wholly produced in the country of exportation                      ' P'
          United States                                    (see 4 ( i) above)
         Canada                                     ( b) Goods which are covered by                  the   value-added               ' Y', followed by the value of materials and components
                                                           rule described in 4 ( ii ) ( a ) above                                    imported ( excluding any that are of Canadian origin)
                                                                                                                                    or of undetermined origin, expressed as a percentage
                                                                                                                                     of the ex-factory price of the exported goods
                                                                                                                                    example : ' Y'
                                                                                                                                                 36 %
         United States                              ( c) Goods        which   are     covered     by the   value-added              For single country shipments insert ' Y' or for shipments
                                                           rule described in 4 ( ii ) ( b) above                                     from an association of countries ' Z', followed by the
                                                                                                                                     sum of the cost or value of the materials and the
                                                                                                                                     direct cost of processing, expressed as a percentage of the
                                                                                                                                    ex-factory price of the exported goods
                                                                                                                                    example: Ύ' 38 % or
                                                                                                                                                 ' Z ' 52 %
5 . Each Article must qualify. It should be noted that all the goods in a consignment must qualify separately in their own right. This is of particular relevance when similar articles
       of different sizes or spare parts are sent.
6 . Description of goods. The description of goods must be sufficiently detailed to enable the goods to be identified by the customs officer examining them .
 * For Australia, the main requirement is the exporter's declaration on the normal commercial invoice. Form A is an acceptable alternative, but official certification is not re­
     quired . Direct consignment is not necessary.
 ---pagebreak---    1 . Expéditeur (nom, adresse, pays de l'exportateur)                               Référence n0
                                                                                                      SYSTÈME GÉNÉRALISÉ DE PRÉFÉRENCES
                                                                                                                  CERTIFICAT D'ORIGINE
                                                                                                                    (Declaration et certificat)
  2. Destinataire (nom, adresse, pays)                                                                                     FORMULE A             -
                                                                                            Dé ivré en
                                                                                                                                                     Voir notes au verso
  3. Moyen de transport et itinéraire (si connus)                                     4 . Pour usage officiel
5 . N°       6 . Marques et            7. Nombre et type de colis ; description des marchandises              8 . Critère             9. Poids brut      10. N° et date
     d'or­       numéros des                                                                                      d'origine              ou quantité          de la fac­
     dre         colis                                                                                            (voir notes                                 ture
                                                                                                                  au verso)
11 . Certificat                                                                      12. Déclaration de l'exportateur
        Il est certifié, sur la base du contrôle effectué, que la déclaration               Le soussigné déclare que les mentions et indications ci-des­
        de l'exportateur est exacte.                                                        sus sont exactes, que toutes ces marchandises ont été pro­
                                                                                            duites en                                                           ;
                                                                                            et qu'elles remplissent les conditions d'origine requises par le
                                                                                            système généralisé de préférences pour être exportées à destina­
                                                                                            tion de
                                                                                                                      ( nom du pays importateur)
                                                                                                                         i
Lieu et date, signature et timbre de l'autorité délivrant ie certificat              Lieu et date, signature du signataire habilité
 ---pagebreak---                                                                                                      NOTES
1 . Pays qui acceptent cette formule aux fins du système généralisé de préférences (SGP) :
     Australie*                       Norvège                                      Communauté                              France                                 Luxembourg
     Autriche                         Suède                                        économique européenne :                  RF d'Allemagne                        Pays-Bas
     Canada                           Suisse                                       Belgique                                 Irlande                               Royaume-Uni
     Finlande                         États-Unis d'Amérique                        Danemark                                 Italie
     Japon
     Le détail des règlements concernant l'admission au bénéfice du système généralisé de préférences dans ces pays peut être obtenu auprès de leurs administrations des douanes.
     Les éléments principaux de ces règlements sont résumés dans les paragraphes qui suivent.
2. Conditions. Les principales conditions d'admission au bénéfice des préférences sont que la marchandise expédiée vers l'un quelconque des pays susmentionnés :
     (i) doit correspondre à la définition établie des marchandises pouvant bénéficier du régime de préférences dans le pays de destination, et
     (ii) doit satisfaire aux conditions d'expédition spécifiées par le pays de destination. En général, la marchandise doit être expédiée directement du pays d'exportation au pays de
              destination, mais dans la plupart des cas, le passage par un ou plusieurs pays intermédiaires, avec ou sans transbordement, est admis, à condition qu'au moment où elle est
              exportée, la marchandise soit manifestement destinée au pays de destination déclaré et que tout transit, transbordement ou entreposage temporaire ne résulte que des be­
              soins du transport, et
      (iii) doit répondre aux critères d'origine spécifiés pour cette marchandise par le pays de destination. Des indications sommaires sur les règles d'origine généralement applicables
              sont données aux paragraphes 3 et 4.
3. Critères d 'origine. Pour les exportations vers les pays susmentionnés, à l'exception de l'Australie'1 , du Canada et des États-Unis d'Amérique,
      (i) ou bien la marchandise doit être entièrement produite dans le pays exportateur, c'est-à-dire correspondre à la définition des marchandises considérées comme « entière­
               ment produites» qui figure dans les règlements du pays de destination intéressé,
      (ii) ou bien si elle est fabriquée entièrement ou en partie au moyen de matières ou de composants importés dans le pays exportateur ou d'origine indéterminée, ces matières ou
              composants doivent y avoir subi une transformation substantielle qui en fasse un produit différent. Il importe de noter que toutes matières et tous composants à propos
              desquels il est impossible de prouver qu'ils sont originaires dudit pays doivent être considérés comme importés. En général, la transformation doit être telle qu'elle ait pour
              effet de faire classer la marchandise exportée dans une rubrique de la nomenclature du conseil de coopération douanière différente de celle où seraient classés ces matières
              ou composants. En outre, des règles d'origine spéciales et des dispositions subsidiaires sont prévues pour diverses catégories de marchandises des listes A et B de certains
              pays, et ces règles et dispositions devraient être soigneusement étudiées.
Si la marchandise satisfait aux critères ci-dessus, l'exportateur indiquera, dans la case 8 de la formule, le critère d'origine en vertu duquel il demande, pour cette marchandise, le
bénéfice du système généralisé de préférences, de la manière indiquée dans le tableau ci- après :
                 Conditions de production ou de fabrication                     dans le     premier             Indiquer ce critère dans la case 8
                 pays indiqué dans la case 12 de la formule
           (a) Marchandise, ouvrée, mais non entièrement produite dans le pays                                  « A », suivi de la position de la marchandise dans la NCCD
                 exportateur, qui a été produite d' une manière conforme aux
                 principes du paragraphe 3 (ii), qui relève d' une position de la
                 NCCD spécifiée dans la colonne 1 de la liste A et qui satisfait                                Exemple : « A »
                 aux conditions des colonnes 3 et 4 de cette liste applicables                                             74.07
                 à cette marchandise
           ( b) Marchandise, ouvrée mais non entièrement produite dans le pays                                  « B », suivi de la position de la marchandise dans la NCCD
                 d' exportation, qui correspond à une rubrique de la colonne 1
                 de la liste B et qui est conforme aux dispositions concernant
                 cette rubrique                                                                                 Exemple : « B »
                                                                                                                           73.15
           ( c) Marchandise, ouvrée mais non entièrement produite dans le pays                                  « X », suivi de la position de la marchandise dans la NCCD
                 exportateur, qui a été produite d' une manière conforme aux
                 principes du paragraphe 3 (ii ), qui n'est pas expressément mentionnée
                 dans la liste A et qui n'est pas incompatible avec une disposition                             Exemple : « X »
                 générale de la liste A                                                                                    98.02
           ( d ) Marchandise entièrement produite                    dans    le pays   exportateur              « P >,
                  [voir le paragraphe 3 (i) ci-dessus]
NOTE.              La « liste A » et la « liste B » sont les listes des opérations de transformation requises par les pays d'importation intéressés.
4. Critères d'origine pour les exportations à destination du Canada et des États-Unis d'Amérique. Pour les exportations vers ces deux pays :
      ( i ) ou bien la marchandise doit être entièrement produite dans le pays exportateur, c'est-à-dire correspondre à la définition des marchandises considérées comme « entièrement
              produites » qui figure dans les règlements du pays de destination intéressé,
       ( ii ) ou bien si la marchandise est fabriquée entièrement ou en partie au moyen de matières ou de composants importés dans le pays exportateur ou d'origine indéterminée,
               ces matières ou composants doivent y avoir subi une transformation substantielle qui en fasse un produit différent. Il importe de noter que toutes matières et tous compo­
               sants à propos desquels il est impossible de prouver qu'ils sont originaires dudit pays doivent être considérés comme importés.
              ( a) Dans le cas du Canada, la valeur de telles matières et composants (à l'exclusion de ceux qui sont d'origine canadienne) ne doit pas dépasser 40 % du prix départ usine
                    de l'article exporté.
              (b) Dans le cas des États-Unis, le coût ou la valeur des matières produites dans le pays bénéficiaire, plus le coût direct de transformation qui y a été effectuée ne doit pas être
                    inférieur à 35 % , quand il s'agit d'un seul pays, ou à 50 % , quand il s'agit d'un groupe de pays considéré comme un seul et même pays, de la valeur en douane d'un tel
                    produit au moment de son entrée aux États-Unis. Pourraient être incluses dans le calcul des pourcentages minimaux les matières importées dasn le pays bénéficiaire et
                    ensuite transformées en matières intermédiaires dont est composé le produit pouvant prétendre aux préférences. L'expression « coûts directs de transformation » com­
                    prend les frais qui découlent directement de la transformation ou qui peuvent lui être raisonnablement attribués, tels que : tous les coûts réels de la main-d'œuvre ; les
                    matrices et moules, l'outillage et l'amortissement ; les frais de recherche et développement ; l'inspection et l'essai, mais non les frais généraux ; les dépenses administra­
                    tives et les salaires, ou les bénéfices.
 Si la marchandise satisfait aux critères ci-dessus, l'exportateur indiquera, dans la case 8 de la formule, le critère d'origine en vertu duquel il demande, pour cette marchandise, le
 bénéfice du systme généralisé de préférences, de la manière indiquée dans le tableau ci-après :
          Pays                                      Conditions de production ou de fabrication dans le                             Indiquer ce critère dans la case 8
                                                    premier pays indiqué dans la case 12 de la formule
          Canada et États-Unis                      ( a ) Marchandise entièrement produite dans              le pays                 « P ,,
                                                          exportateur ( voir le paragraphe 4 (i ) ci-dessus)
          Canada                                    ( b) Marchandise visée par la règle relative à la valeur                       « Y », suivi de la valeur des matières et composants
                                                          ajoutée dont il est question au paragraphe 4                             importés (à l'exclusion de ceux qui sont d'origine
                                                          (ii ) ( a) ci-dessus                                                     canadienne) ou d' origine indéterminée, exprimée en
                                                                                                                                   pourcentage du prix départ-usine de la marchandise
                                                                                                                                   Exemple : « Y »
                                                                                                                                               36 %
          États-Unis                                ( c) Marchandise visée par la règle relative à la valeur                       Pour les expéditions d' un seul pays indiquer « Y »,
                                                          ajoutée dont il est question au paragraphe 4                              ou pour les expéditions en provenance d' un groupe de pays
                                                          (ii) ( b ) ci-dessus                                                      « Z » suivi de la somme du coût ou de la valeur des matiè­
                                                                                                                                    res et le coût direct de transformation, exprimée en pour­
                                                                                                                                   centage du prix départ-usine des marchandises exportées
                                                                                                                                   Exemple : « Y » 38 % ou
                                                                                                                                               « Z » 52 %
 5 . Chaque article doit remplir les conditions prescrites. Il est à noter que chacun des articles d'une même expédition doit répondre aux conditions prescrites. Cela s'applique, en
       particulier, lorsque sont expédiés des articles analogues de dimensions différentes ou des pièces détachées.
 6. Description des marchandises . La description des marchandises doit être assez détaillée pour que le fonctionnaire des douanes qui aura à les examiner puisse les identifier.
 * Pour l'Australie, l'exigence de base est une attestation de l'exportateur sur la facture habituelle. La formule A peut être acceptée en remplacement, mais une certification officielle
    n'est pas exigée. L'expédition directe n'est pas nécessaire .
 ---pagebreak---                                                  GOODS IN RESPECT OF WHICH A CERTIFICATE OF ORIGIN FORM A MAY
                                                                 BE ENDORSED OR A FORM APR MAY BE MADE OUT
A certificate of origin form A may be endorsed or a form APR may be made out only in respect of those goods which, in the country of exportation, fall within one of the following catergories:
  (i) either the goods shall be wholly produced in the country of exportation, that is, they should fall within a description of goods which is accepted as "wholly produced" under the rules prescribed by the
       country of destination concerned, or
(ii) alternatively, if the goods are manufactured wholly or partly &>m materials or components imported into the country of exportation or of undetermined origin these materials or components must have
      undergone a substantial transformation there into a different product. It is important to note that all materials and components which cannot be shown to be of that country's origin must be treated as if 1
      they were imported. Usually the transformation must be such as to lead to the exported goods being classified under a Brussels Nomenclature Tariff heading other than that relating to any of the afcbve
      materials or components used. In addition special rules are prescribed for various classes of goods in Lists A and B of certain countries' rules of origin and other subsidiary provisions and these should be .
      carefully studied.
If the goods qualify under the above criteria, the exporter must indicate in line "Origin criterion" of part 1 of the form the origin criteria on the basis of which he claims that his goods qualify for the GSP, in
the manner shown in the following table :
              Circumstances of production or manufacture in the country of exportation                                                     Insert in line « Origin criterion » (front of part 1 )
          ( a) Goods, worked upon bur not wholly produced in the exporting country, which                                   «A», followed by the Brussels Nomenclature heading number of
               were produced in conformity with the provisions of (ii), which fall under                                    the exported goods
               a Brussels Nomenclature Tariff heading specified in Column 1 of List A and
               which satisfy any conditions in Columns 3 and 4 of List A which are rele­                                    example : « A »
               vant to these goods                                                                                                     74.07
          (b) Goods, worked upon but not wholly produced in the exporting country, which                                     « B », followed by the Brussels Nomenclature heading number of
               fall within an item in Column 1 of List B and which comply with the provisi­                                 the exported goods
               ons of that item
                                                                                                                            example: « B »
                                                                                                                                       73.15
          (c) Goods, worked upon but not wholly produced in the exporting country, which                                    « X », followed by the Brussels Nomenclature heading number of
               were produced in conformity with the provisions of (ii), which are not                                       the exported goods
               specifically referred to in Lists A or B, and which do not contravene à general
               provision of List A                                                                                          example: « X »
                                                                                                                                       98.02
         (d) Goods wholly produced in the country of exportation (see (i) above                                                         «p»
Note. "List A" and "List B" refer to the lists of qualifying processes specified by the countries of importation concerned.
 ---pagebreak---                                    REQUEST FOR CHECK                                                                                         RESULT OF CHECK
       The undersigned Customs official requests a check on the exporter's                                    A check carried out by the undersigned Customs official shows that:
       declaration appearing on the front of this form*.
                                                                                                              ( 1 ) the details given on this form are accurate *;
                                                                                                             (2) this form does not meet the requirements as to correctness
                                                                                                                    (see notes appended) 1.
       Place and date of signature                                                                            Place and date of signature
             Official                                                                                                Official
              stamp                                                                                                   stamp
                                                         (Official 's signature)                                                                                (Official's signature)
                                                                                                                 Delete where not applicable.
(*) Checks on forms APR are to be carried out at random and also whenever the Customs authorities of the importing country have reasonable doubt as to the true origin of the goods in question or of cer­
     tain parts thereof.
    The Customs authorities of the importing country are to return to the authorities responsible for checking in the exporting country the form APR contained in the consignment, giving the formal or sub­
    stantive reasons for an inquiry. Wherever possible they attach to this form the invoice which has been presented to them, or a copy thereof, and forward any information which it has been possible to ob­
    tain and which suggests that the particulars given on the form APR are inaccurate.
    If the Customs authorities of the importing country decide to suspend execution of the Generalized System of Preferences while awaiting the results of the check, they shall offer to release the goods to the
    importer subject to any conservatory measures deemed necessary.
 ---pagebreak---                                    MARCHANDISES POUVANT DONNER LIEU AU VISA D'UN CERTIFICAT D'ORIGINE FORMULE A
                                                                        OU A L'ÉTABLISSEMENT D'UN FORMULAIRE APR
Peuvent seules donner lieu au visa d'un certificat d'origine formule A ou à l'établissement d'un formulaire APR les marchandises qui, dans le pays d'exportation, entrent dans l'une des catégories suivantes:
   i) ou bien la marchandise doit être entièrement produite dans le pays exportateur, c'est-à-dire correspondre à la définition des marchandises considérées comme « entièrement produites » qui figure dans les
      règlements du pays de destination intéressé,
  ii) ou bien si elle est fabriquée entièrement ou en partie au moyen de matières ou de composants importés dans le pays exportateur ou d'origine indéterminée, ces matières ou composants doivent y avoir subi
      une transformation substantielle qui en fasse un produit différent. Il importe de noter que toutes matières et tous composants à propos desquels il est impossible de prouver qu'ils sont originaires dudit pays
      doivent être considérés comme importés. En général, la transformation doit être telle qu'elle ait pour effet de faire classer la marchandise exportée dans une rubrique de la nomenclature douanière de
      Bruxelles différente de celle où seraient classés ces matières ou composants. En outre, des règles d'origine spéciales et des dispositions subsidiaires sont prévues pour diverses catégories de marchandises des
      listes A et B de certains pays, et ces règles et dispositions devraient être soigneusement étudiées.
Si la marchandise satisfait aux critères ci-dessus, l'exportateur indiquera à la ligne « critère d'origine >» du volet 1 du formulaire le critère d'origine en vertu duquel il demande, pour cette marchandise, le bene­
fice du système généralisé de préférences, de la manière indiquée dans le tableau ci-après :
                      Conditions de production ou de fabrication dans le pays d'exportation                                        Indiquer ce critère à la ligne « critère d'origine » (recto du volet 1 )
        a) Marchandise, ouvrée mais non entièrement produite dans le pays exportateur,                                             « A », suivi de la position de la marchandise dans la NDB
             qui a été produite d'une manière conforme aux dispositions du paragraphe ii),
             qui relève d'une position de la NDB spécifiée dans la colonne 1 de la liste A                                         Exemple : « A »
            et qui satisfait aux conditions des colonnes 3 et 4 de cette liste applicables                                              74.07
            à cette marchandise .
        b) Marchandise, ouvrée mais non entièrement produite dans le pays d'exporta­                                               « B », suivi de la position de la marchandise dans la NDB
            tion, qui correspond à une rubrique de la colonne 1 de la liste B et qui est
            conforme aux dispositions concernant cette rubrique.                                                                  Exemple : « B »
                                                                                                                                       73.15
        c) Marchandise, ouvrée mais non entièrement produite dans le pays exportateur,                                             « X », suivi de la position de la marchandise dans la NDB
             qui a été produite d'une manière conforme aux dispositions du paragraphe ii),
             qui n'est pas expressément mentionnée dans la liste A ou la liste B et n'est                                          Exemple : « X »
            pas incompatible avec une disposition générale de la liste A.                                                               98.02
        d) Marchandise       entièrement    produite    dans    le   pays   exportateur    (voir  le   para­                                    « p »
             graphe i) ci-dessus).
Note : La « liste A » et la « liste B » sont les listes des opérations de transformation requises par les pays d'importation intéressés.
 ---pagebreak---                                   DEMANDE DE CONTRÔLE                                                                                       RÉSULTAT DU CONTRÔLE
      Le fonctionnaire des douanes soussigné sollicite le contrôle de la                                         Le contrôle effectué par le fonctionnaire du service compétent sous­
      déclaration de l'exportateur figurant au recto du présent formulai­                                        signé a permis de constater
      re (*).
                                                                                                                 1 , que les indications et mentions portées sur le présent formulaire
                                                                                                                      sont exactes (*) ;
                                                                                                                 2, que le présent formulaire ne répond pas aux conditions de régu­
                                                                                                                      larité requises (voir les remarques ci-annexées) ( 1). '
     À                                                      le                                                   À.                                                  ., le
             Cachet                                                                                                     Cachet
               du                                                                                                         du
             bureau                                                                                                     bureau
                                                       (Signature du fonctionnaire)                                                                               (Signature du fonctionnaire)
                                                                                                                 (*) Rayer la mention inutile.
( ) Le contrôle a posteriori du formulaire APR est effectué à titre de sondage ou chaque fois que la douane du pays d'importation a des doutes fondés en ce qui concerne l'origine réelle de la marchandise en
    cause ou de certains de ses composants.
    La douane du pays d importation envoie à I administration ou au service du pays d'exportation chargé du contrôle le formulaire APR contenu dans le colis, en indiquant lès motifs de forme ou de fond qui­
    justifient une enquête. Autant que possible, elle joint à ce formulaire la facture qui lui a été présentée ou une copie de celle-ci, et fournit tous les renseignements qui ont pu être obtenus et qui font penser
    que les mentions portées sur le formulaire APR sont inexactes.
    Si elle décide de surseoir à 1 application du système généralisé de préférences dans l'attente des résultats du contrôle, la douane du pays d'importation offre à l'importateur la mainlevée des marchandises
    sous réserve des mesures conservatoires jugées nécessaires.
 ---pagebreak--- 30 . 12 . 77                          Official Journal of the European Communities                                No L 350/53
                                                           ANNEX I
             List of certain agricultural products originating in developing countries and territories benefiting
                        from the generalized tariff preferences for the first time from 1 January 1978
                 CCT
                heading                                              Description
                  No
                 01.01           Live horses, asses, mules and hinnies
                                 A. Horses :
                                       II. For slaughter
                                     III . Other
                 03.03          Crustaceans and molluscs, whether in shell or not, fresh (live or dead), chilled,
                                frozen, salted, in brine or dried; crustaceans, in shell, simply boiled in water:
                                A. Crustaceans :
                                      V. Other :
                                           — Peurullus spp
                                B. Molluscs : -
                                     IV. Other :
                                           a) Frozen :
                                              3 . Octopus
                 07.01          Vegetables, fresh or chilled :
                                 ex   T. Other :
                                           a) Moringa oleifera (drumsticks)
                                           b) From 1 December to 28 February :
                                              — Marrows and pumpkins
                                           c) From 1 December to 30 April :
                                              — Other, excluding celery and parsley
                 08.02          Citrus fruit, fresh or dried :
                                ex E.     Other :
                                           — Limes (Citrus aurantifolia, var. Lumio and var. Limetta)
             ex 08.09           Other fruit, fresh :
                                — From 1 November to 30 April :
                                    — Watermelons
                20.06           Fruit otherwise prepared or preserved, whether or not containing added sugar or
                                spirit:
                                B. Other :
                                     II. Not containing added spirit :
                                          a) Containing added sugar, in immediate packings of a net capacity of
                                              more than 1 kg :
 ---pagebreak--- No L 350/54          Official Journal of the European Communities                                   30 . 12 . 77
              ÇCT
            heading                                   Description
              No
             20.06           9.  Mixtures of fruit :
            (cont'd)
                                 ex aa) Mixtures in which no single fruit exceeds 50% of the
                                          total weight of the fruits :
                                          — Mixtures of two or more fruits falling within heading
                                              Nos 08.01 , 08.08 B, E and F and 08.09, excluding
                                              melons and watermelons
                         b) Containing added sugar, in immediate packings of a net capacity of 1
                             kg or less :
                             9.  Mixtures' of fruit :
                                 ex aa ) Mixtures in which no single fruit exceeds 50% of the
                                          total weight of the fruits:
                                          — Mixtures of two or more fruits falling within heading
                                               Nos 08.01 , 08.08 B, E and F and 08.09 , excluding
                                               melons and watermelons
                         c) Not containing added sugar, in immediate packings of a net capacity :
                             1 . Of 4-5 kg or more :
                                 ex ee) Mixtures of fruit:
                                          — Mixtures of two or more fruits falling within heading
                                               Nos 08.01 , 08.08 , B, E and F and 08.09 , excluding
                                               melons and watermelons, in which no single fruit
                                               exceeds 50% of the total weight of the fruits
                             2 . Of less than 4-5 kg:
                                 ex bb ) Other fruit and mixtures of fruit:
                                           — Fruit falling within heading Nos 08.01 , 08.08 B, E
                                               and F and 08.09 , excluding pineapples, melons and
                                               watermelons
                                           — Mixtures of two or more fruits falling within heading
                                               Nos 08.01 , 08.08 , B, E and F and 08.09 , excluding
                                               melons and watermelons, in which no single fruit
                                               exceeds 50% of the total weight of the fruits
 ---pagebreak--- 30 . 12 . 77                            Official Journal of the European Communities                                    No L 350/55
                                                               ANNEX II
             List of goods originating in Romania benefiting from the generalized tariff preferences for the first time
                                                          from 1 January 1978
                      CCT
                     heading                                              Description
                       No
                     04.06          Natural honey
                     20.01          Vegetables and fruit, prepared or preserved by vinegar or acetic acid, with or
                                    without sugar, whether or not containing salt, spices or mustard:
                                    ex B. Other :
                                              — Certain vegetables (preserved by vinegar)
                     20.07          Fruit juices (including grape must) and vegetable juices, whether or not contain­
                                    ing added sugar, but unfermented and not containing spirit
                     29.04          Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated de­
                                    rivatives :
                                    A. Saturated monohydric alcohols :
                                           I. Methanol ( methyl alcohol )
                                         V. Other :
                                              — Ethylhexanol
                    39.07           Articles of materials of the kind described in heading Nos 39.01 to 39.06 :
                                    A. Of regenerated cellulose
                                   B. Of vulcanized fibre
                                   C. Of hardened proteins
                                   D. Of chemical derivatives of rubber
                                   E. Of other materials :
                                          I. Spools, reels and similar supports for photographic and cinematographic
                                              film or for tapes, films and the like falling within heading No 92.12
                                        IV . Other
                    48.01          Paper and paperboard (including cellulose wadding), in rolls or sheets:
                                   C. Kraft paper and kraft board :
                                       II . Other
                    87.14          Other vehicles (including trailers), not mechanically propelled and parts thereof:
                                   B. Trailers and semi-trailers :
                                       II . Other