CELEX: 32022D0598
Language: en
Date: 2022-04-05 00:00:00
Title: Council Decision (EU) 2022/598 of 5 April 2022 on the position to be taken on behalf of the European Union within the Joint Committee established by the Agreement on the European Economic Area as regards the amendment of Protocol 4 on rules of origin to that Agreement, and repealing Decision (EU) 2020/2058 (Text with EEA relevance)

12.4.2022   
               
               
                  EN
               
               
                  Official Journal of the European Union
               
               
                  L 114/88
               
            
         COUNCIL DECISION (EU) 2022/598
         of 5 April 2022
         on the position to be taken on behalf of the European Union within the Joint Committee established by the Agreement on the European Economic Area as regards the amendment of Protocol 4 on rules of origin to that Agreement, and repealing Decision (EU) 2020/2058
         (Text with EEA relevance)
         THE COUNCIL OF THE EUROPEAN UNION,
         Having regard to the Treaty on the Functioning of the European Union, and in particular Article 207(4), first subparagraph, in conjunction with Article 218(9) thereof,
         Having regard to the proposal from the European Commission,
         Whereas:
         
                     (1)
                  
                  
                     The Agreement on the European Economic Area (‘the EEA Agreement’) was concluded by the Union by Decision 94/1/ECSC, EC of the Council and the Commission (1) and entered into force on 1 January 1994.
                  
               
                     (2)
                  
                  
                     Protocol 4 to the EEA Agreement lays down the rules of origin. Pursuant to Article 98 of the EEA Agreement, the EEA Joint Committee established by Article 92 of the EEA Agreement (‘the Joint Committee’) may decide to amend Protocol 4.
                  
               
                     (3)
                  
                  
                     The Joint Committee will adopt a decision amending Protocol 4 (‘decision’) during its next meeting, before the end of 2023.
                  
               
                     (4)
                  
                  
                     It is appropriate to establish the position to be taken on the Union’s behalf within the Joint Committee, as the decision will have legal effects in the Union.
                  
               
                     (5)
                  
                  
                     The Regional Convention on pan-Euro-Mediterranean preferential rules of origin (‘the Convention’) was concluded by the Union by Council Decision 2013/94/EU (2) and entered into force in relation to the Union on 1 May 2012. It lays down provisions on the origin of goods traded under relevant bilateral free trade agreements concluded between the Contracting Parties to the Convention, which apply without prejudice to the principles laid down in those bilateral agreements.
                  
               
                     (6)
                  
                  
                     Discussions on amending the Convention have resulted in a new set of modernised and more flexible rules of origin to be incorporated into the Convention. Pending the conclusion and entry into force of the amendment of the Convention, the Contracting Parties to the EEA Agreement have agreed to apply as soon as possible an alternative set of rules of origin based on those of the amended Convention, which may be used bilaterally as alternative rules of origin to those laid down in the Convention (‘Transitional rules’) (3). To that effect, the decision will also provide for the Transitional rules.
                  
               
                     (7)
                  
                  
                     The text of the Joint Committee draft decision on which the Council based its position in Decision (EU) 2020/2058 (4) was rejected by the European Free Trade Association (EFTA) States for technical reasons at the meeting of the EEA Joint Sub-Committee on the free movement of goods held on 30 June 2021. Therefore, in the interests of clarity and legal certainty, Decision (EU) 2020/2058 should be repealed and the Council should establish a new position to be taken by the Union within the Joint Committee as regards the amendment of Protocol 4.
                  
               
                     (8)
                  
                  
                     The Contracting Parties to the EEA Agreement started to apply the Transitional rules among themselves on a bilateral basis from 1 September 2021. Therefore, it is appropriate to apply the decision retroactively from 1 September 2021 under the conditions provided for by Article 4 thereof, to ensure consistency in the application of rules of origin within the EEA.
                  
               
                     (9)
                  
                  
                     The position of the Union within the Joint Committee should therefore be based on the attached draft decision,
                  
               HAS ADOPTED THIS DECISION:
         
            Article 1
            The position to be taken on the Union’s behalf within the Joint Committee established by the Agreement on the European Economic Area as regards the amendment of Protocol 4 to that Agreement, shall be based on the draft decision of the Joint Committee attached to this Decision.
         
         
            Article 2
            Decision (EU) 2020/2058 is repealed.
         
         
            Article 3
            This Decision shall enter into force on the date of its adoption and shall expire on 31 December 2023.
         
         
            Done at Luxembourg, 5 April 2022.
            
               
                  For the Council
               
               
                  The President
               
               B. LE MAIRE
            
         
         
            (1)  Decision 94/1/ECSC, EC of the Council and the Commission of 13 December 1993 on the conclusion of the Agreement on the European Economic Area between the European Communities, their Member States and the Republic of Austria, the Republic of Finland, the Republic of Iceland, the Principality of Liechtenstein, the Kingdom of Norway, the Kingdom of Sweden and the Swiss Confederation (OJ L 1, 3.1.1994, p. 1).
         
            (2)  Council Decision 2013/94/EU of 26 March 2012 on the conclusion of the Regional Convention on pan-Euro-Mediterranean preferential rules of origin (OJ L 54, 26.2.2013, p. 3).
         
            (3)  See Council Decision (EU) 2020/2056 of 7 December 2020 on the position to be taken on behalf of the European Union within the Joint Committee established by the Agreement between the European Economic Community and the Kingdom of Norway as regards the amendment of that Agreement by replacing Protocol No 3 thereto concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation (OJ L 424, 15.12.2020, p.15) and Council Decision (EU) 2020/2057 of 7 December 2020 on the position to be taken on behalf of the European Union within the Joint Committee established by the Agreement between the European Economic Community and the Republic of Iceland as regards the amendment of that Agreement by replacing Protocol No 3 thereto concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation (OJ L 424, 15.12.2020, p. 17).
         
            (4)  Council Decision (EU) 2020/2058 of 7 December 2020 on the position to be taken on behalf of the European Union within the Joint Committee established by the Agreement on the European Economic Area, as regards the amendment of Protocol 4 (on rules of origin) to that Agreement (OJ L 424, 15.12.2020, p. 19).
      
      
         
            
               DRAFT
            
            DECISION No …/2022 OF THE EEA JOINT COMMITTEE
            of …
            amending Protocol 4 on rules of origin to the EEA Agreement
            THE EEA JOINT COMMITTEE,
            Having regard to the Agreement on the European Economic Area ("the EEA Agreement"), and in particular Article 98 thereof,
            Whereas:
            
                        (1)
                     
                     
                        Article 9 of the EEA Agreement refers to Protocol 4 to the EEA Agreement ("Protocol 4") which lays down the rules of origin.
                     
                  
                        (2)
                     
                     
                        The Regional Convention on pan-Euro-Mediterranean preferential rules of origin (1) ("the PEM Convention") aims to transpose the existing bilateral systems of rules of origin established in bilateral free trade agreements concluded among the Contracting Parties to the PEM Convention into a multilateral framework, without prejudice to the principles laid down in those bilateral agreements.
                     
                  
                        (3)
                     
                     
                        The Union, Norway and Liechtenstein signed the PEM Convention on 15 June 2011 and Iceland signed the PEM Convention on 30 June 2011.
                     
                  
                        (4)
                     
                     
                        The Union, Norway, Iceland and Liechtenstein each deposited their instrument of acceptance with the depositary of the PEM Convention on 26 March 2012, 9 November 2011, 12 March 2012 and 28 November 2011, respectively. Consequently, and in accordance with Article 10(3) of the PEM Convention, the PEM Convention entered into force on 1 January 2012 as regards Liechtenstein and Norway and on 1 May 2012 as regards Iceland and the Union.
                     
                  
                        (5)
                     
                     
                        Pending the conclusion and entry into force of the amendment of the PEM Convention, the Contracting Parties to the EEA Agreement have agreed to apply an alternative set of rules of origin based on those of the amended PEM Convention, which may be used bilaterally as alternative rules of origin to those laid down in the PEM Convention, by adding an Appendix A to Protocol 4.
                     
                  
                        (6)
                     
                     
                        Protocol 4 should therefore be amended accordingly,
                     
                  HAS ADOPTED THIS DECISION:
            
               Article 1
               Protocol 4 shall be amended as set out in the Annex to this Decision.
            
            
               Article 2
               This Decision shall enter into force on […], provided that all the notifications under Article 103(1) of the EEA Agreement have been made (*1). It shall apply from 1 September 2021.
            
            
               Article 3
               This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.
            
            
               Article 4
               For the purposes of the application of this Decision, proofs of origin may be issued retrospectively for exports performed between 1 September 2021 and the date of entry into force of this Decision.
            
            
               Done at ..., ….
               
                  
                     For the EEA Joint Committee
                  
                  
                     The President
                  
               
               
                  
                     The Secretaries
                  
                  
                     To the EEA Joint Committee
                  
               
            
            
               (1)  OJ L 54, 26.2.2013, p. 4.
            
               (*1)  [No constitutional requirements indicated.] [Constitutional requirements indicated.]
         
      
      
         
            ANNEX
            TO DECISION OF THE EEA JOINT COMMITTEE No …/…
            The following shall be inserted at the end of Protocol 4:
            
               
                  
                     "APPENDIX A
                     ALTERNATIVE APPLICABLE RULES OF ORIGIN
                     Rules for optional application among Contracting Parties to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin ('PEM Convention'), pending the conclusion and entry into force of the amendment of the PEM Convention
                     ('the Rules' or 'the Transitional rules')
                     
                        
                           DEFINITION OF THE CONCEPT OF 'ORIGINATING PRODUCTS' AND METHODS OF ADMINISTRATIVE COOPERATION
                        
                     
                     TABLE OF CONTENTS
                     
                                 TITLE I
                              
                              
                                 GENERAL PROVISIONS
                              
                              
                           
                                 Article 1
                              
                              
                                 Definitions
                              
                              
                           
                                 TITLE II
                              
                              
                                 DEFINITION OF THE CONCEPT OF 'ORIGINATING PRODUCTS'
                              
                              
                           
                                 Article 2
                              
                              
                                 General requirements
                              
                              
                           
                                 Article 3
                              
                              
                                 Wholly obtained products
                              
                              
                           
                                 Article 4
                              
                              
                                 Sufficient working or processing
                              
                              
                           
                                 Article 5
                              
                              
                                 Tolerance rule
                              
                              
                           
                                 Article 6
                              
                              
                                 Insufficient working or processing
                              
                              
                           
                                 Article 7
                              
                              
                                 Cumulation of origin
                              
                              
                           
                                 Article 8
                              
                              
                                 Conditions for the application of cumulation of origin
                              
                              
                           
                                 Article 9
                              
                              
                                 Unit of qualification
                              
                              
                           
                                 Article 10
                              
                              
                                 Sets
                              
                              
                           
                                 Article 11
                              
                              
                                 Neutral elements
                              
                              
                           
                                 Article 12
                              
                              
                                 Accounting segregation
                              
                              
                           
                                 TITLE III
                              
                              
                                 TERRITORIAL REQUIREMENTS
                              
                              
                           
                                 Article 13
                              
                              
                                 Principle of territoriality
                              
                              
                           
                                 Article 14
                              
                              
                                 Non-alteration
                              
                              
                           
                                 Article 15
                              
                              
                                 Exhibitions
                              
                              
                           
                                 TITLE IV
                              
                              
                                 DRAWBACK OR EXEMPTION
                              
                              
                           
                                 Article 16
                              
                              
                                 Drawback of or exemption from customs duties
                              
                              
                           
                                 TITLE V
                              
                              
                                 PROOF OF ORIGIN
                              
                              
                           
                                 Article 17
                              
                              
                                 General requirements
                              
                              
                           
                                 Article 18
                              
                              
                                 Conditions for making out an origin declaration
                              
                              
                           
                                 Article 19
                              
                              
                                 Approved exporter
                              
                              
                           
                                 Article 20
                              
                              
                                 Procedure for issue of a movement certificate EUR.1
                              
                              
                           
                                 Article 21
                              
                              
                                 Movement certificates EUR.1 issued retrospectively
                              
                              
                           
                                 Article 22
                              
                              
                                 Issue of a duplicate movement certificate EUR.1
                              
                              
                           
                                 Article 23
                              
                              
                                 Validity of proof of origin
                              
                              
                           
                                 Article 24
                              
                              
                                 Free zones
                              
                              
                           
                                 Article 25
                              
                              
                                 Importation requirements
                              
                              
                           
                                 Article 26
                              
                              
                                 Importation by instalments
                              
                              
                           
                                 Article 27
                              
                              
                                 Exemption from proof of origin
                              
                              
                           
                                 Article 28
                              
                              
                                 Discrepancies and formal errors
                              
                              
                           
                                 Article 29
                              
                              
                                 Supplier's declarations
                              
                              
                           
                                 Article 30
                              
                              
                                 Amounts expressed in euro
                              
                              
                           
                                 TITLE VI
                              
                              
                                 PRINCIPLES OF COOPERATION AND DOCUMENTARY EVIDENCE
                              
                              
                           
                                 Article 31
                              
                              
                                 Documentary evidence, preservation of proofs of origin and supporting documents
                              
                              
                           
                                 Article 32
                              
                              
                                 Dispute settlement
                              
                              
                           
                                 TITLE VII
                              
                              
                                 ADMINISTRATIVE COOPERATION
                              
                              
                           
                                 Article 33
                              
                              
                                 Notification and cooperation
                              
                              
                           
                                 Article 34
                              
                              
                                 Verification of proofs of origin
                              
                              
                           
                                 Article 35
                              
                              
                                 Verification of supplier's declarations
                              
                              
                           
                                 Article 36
                              
                              
                                 Penalties
                              
                              
                           
                                 TITLE VIII
                              
                              
                                 APPLICATION OF APPENDIX A
                              
                              
                           
                                 Article 37
                              
                              
                                 Liechtenstein
                              
                              
                           
                                 Article 38
                              
                              
                                 Republic of San Marino
                              
                              
                           
                                 Article 39
                              
                              
                                 Principality of Andorra
                              
                              
                           
                                 Article 40
                              
                              
                                 Ceuta and Melilla
                              
                              
                           List of Annexes
                     
                                 ANNEX I:
                              
                              
                                 Introductory notes to the list in Annex II
                              
                              
                           
                                 ANNEX II:
                              
                              
                                 List of working or processing required to be carried out on non-originating materials in order for the product manufactured to obtain originating status
                              
                              
                           
                                 ANNEX III:
                              
                              
                                 Text of the origin declaration
                              
                              
                           
                                 ANNEX IV:
                              
                              
                                 Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1
                              
                              
                           
                                 ANNEX V:
                              
                              
                                 Special conditions concerning products originating in Ceuta and Melilla
                              
                              
                           
                                 ANNEX VI:
                              
                              
                                 Supplier's declaration
                              
                              
                           
                                 ANNEX VII:
                              
                              
                                 Long-term supplier's declaration
                              
                              
                           
                        TITLE I
                     
                     
                        GENERAL PROVISIONS
                     
                     
                        Article 1
                        Definitions
                        For the purposes of these Rules:
                        
                                    (a)
                                 
                                 
                                    'applying Contracting Party' means a Contracting Party to the PEM Convention that incorporates these Rules in its bilateral preferential trade agreements with another Contracting Party to the PEM Convention and includes the Contracting Parties to the EEA Agreement;
                                 
                              
                                    (b)
                                 
                                 
                                    'chapters', 'headings' and 'subheadings' mean the chapters, the headings and the subheadings (four- or six-digit codes) used in the nomenclature which makes up the Harmonized Commodity Description and Coding System ('Harmonised System') with the changes pursuant to the Recommendation of 26 June 2004 of the Customs Cooperation Council;
                                 
                              
                                    (c)
                                 
                                 
                                    'classified' means the classification of a good under a particular heading or subheading of the Harmonised System;
                                 
                              
                                    (d)
                                 
                                 
                                    'consignment' means products which are either:
                                    
                                                (i)
                                             
                                             
                                                sent simultaneously from one exporter to one consignee; or
                                             
                                          
                                                (ii)
                                             
                                             
                                                covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;
                                             
                                          
                              
                                    (e)
                                 
                                 
                                    'customs authorities of the Party or applying Contracting Party' for the European Union means any of the customs authorities of the Member States of the European Union;
                                 
                              
                                    (f)
                                 
                                 
                                    'customs value' means the value as determined in accordance with the Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (WTO Agreement on Customs Valuation);
                                 
                              
                                    (g)
                                 
                                 
                                    'ex-works price' means the price paid for the product ex works to the manufacturer in the EEA in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used and all other costs related to its production, minus any internal taxes which are, or may be, repaid when the product obtained is exported. Where the last working or processing has been subcontracted to a manufacturer, the term 'manufacturer' refers to the enterprise that has employed the subcontractor.
                                    Where the actual price paid does not reflect all costs related to the manufacturing of the product which are actually incurred in the EEA, the ex-works price means the sum of all those costs, minus any internal taxes which are, or may be, repaid when the product obtained is exported;
                                 
                              
                                    (h)
                                 
                                 
                                    'fungible material' or 'fungible product' means material or product that is of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another;
                                 
                              
                                    (i)
                                 
                                 
                                    'goods' means both material and product;
                                 
                              
                                    (j)
                                 
                                 
                                    'manufacture' means any kind of working or processing, including assembly;
                                 
                              
                                    (k)
                                 
                                 
                                    'material' means any ingredient, raw material, component or part, etc., used in the manufacture of the product;
                                 
                              
                                    (l)
                                 
                                 
                                    'maximum content of non-originating materials' means the maximum content of non-originating materials which is permitted in order to consider a manufacture to be working or processing sufficient to confer originating status on the product. It may be expressed as a percentage of the ex-works price of the product or as a percentage of the net weight of these materials used falling under a specified group of chapters, chapter, heading or subheading;
                                 
                              
                                    (m)
                                 
                                 
                                    'product' means the product being manufactured, even if it is intended for later use in another manufacturing operation;
                                 
                              
                                    (n)
                                 
                                 
                                    'territory' includes the land territory, internal waters and the territorial sea of the Contracting Parties to the EEA Agreement to which the EEA Agreement applies;
                                 
                              
                                    (o)
                                 
                                 
                                    'value added' shall be taken to be the ex-works price of the product minus the customs value of each of the materials incorporated which originate in the other applying Contracting Parties with which cumulation is applicable or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the EEA;
                                 
                              
                                    (p)
                                 
                                 
                                    'value of materials' means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the EEA. Where the value of the originating materials used needs to be established, this point shall be applied mutatis mutandis.
                                 
                              
                     
                        TITLE II
                     
                     
                        DEFINITION OF THE CONCEPT OF 'ORIGINATING PRODUCTS'
                     
                     
                        Article 2
                        General requirements
                        
                           1.   For the purpose of implementing the EEA Agreement, the following products shall be considered as originating in the EEA:
                           
                                       (a)
                                    
                                    
                                       products wholly obtained in the EEA within the meaning of Article 3;
                                    
                                 
                                       (b)
                                    
                                    
                                       products obtained in the EEA incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the EEA within the meaning of Article 4.
                                    
                                 For this purpose, the territories of the Contracting Parties to the EEA Agreement to which the Agreement applies shall be considered as a single territory.
                        
                        
                           2.   Notwithstanding paragraph 1, the territory of the Principality of Liechtenstein shall be excluded from that of the EEA for the purpose of determining the origin of the products referred to in Tables I and II of Protocol 3, and such products shall be considered to be originating in the EEA only if they have been either wholly obtained or sufficiently worked or processed in the territories of the other Contracting Parties to the EEA Agreement.
                        
                     
                     
                        Article 3
                        
                           
                              Wholly obtained products
                           
                        
                        
                           1.   The following shall be considered as wholly obtained in the EEA:
                           
                                       (a)
                                    
                                    
                                       mineral products and natural water extracted from its soil or from its seabed;
                                    
                                 
                                       (b)
                                    
                                    
                                       plants, including aquatic plants, and vegetable products grown or harvested there;
                                    
                                 
                                       (c)
                                    
                                    
                                       live animals born and raised there;
                                    
                                 
                                       (d)
                                    
                                    
                                       products from live animals raised there;
                                    
                                 
                                       (e)
                                    
                                    
                                       products from slaughtered animals born and raised there;
                                    
                                 
                                       (f)
                                    
                                    
                                       products obtained by hunting or fishing conducted there;
                                    
                                 
                                       (g)
                                    
                                    
                                       products of aquaculture where the fish, crustaceans, molluscs and other aquatic invertebrates are born or raised there from eggs, larvae, fry or fingerlings;
                                    
                                 
                                       (h)
                                    
                                    
                                       products of sea fishing and other products taken from the sea outside any territorial sea by its vessels;
                                    
                                 
                                       (i)
                                    
                                    
                                       products made on board its factory ships exclusively from products referred to in point (h);
                                    
                                 
                                       (j)
                                    
                                    
                                       used articles collected there fit only for the recovery of raw materials;
                                    
                                 
                                       (k)
                                    
                                    
                                       waste and scrap resulting from manufacturing operations conducted there;
                                    
                                 
                                       (l)
                                    
                                    
                                       products extracted from the seabed or below the seabed which is situated outside its territorial sea but where it has exclusive exploitation rights;
                                    
                                 
                                       (m)
                                    
                                    
                                       goods produced there exclusively from the products specified in points (a) to (l).
                                    
                                 
                        
                           2.   The terms 'its vessels' and 'its factory ships' in points (h) and (i) of paragraph 1 respectively shall apply only to vessels and factory ships which meet each of the following requirements:
                           
                                       (a)
                                    
                                    
                                       they are registered in a Member State of the European Union or in an EFTA State;
                                    
                                 
                                       (b)
                                    
                                    
                                       they sail under the flag of a Member State of the European Union or an EFTA State;
                                    
                                 
                                       (c)
                                    
                                    
                                       they meet one of the following conditions:
                                       
                                                   (i)
                                                
                                                
                                                   they are at least 50 % owned by nationals of the Contracting Parties to the EEA Agreement; or
                                                
                                             
                                                   (ii)
                                                
                                                
                                                   they are owned by companies which:
                                                   
                                                               —
                                                            
                                                            
                                                               have their head office and their main place of business in a Member State of the European Union or in an EFTA State; and
                                                            
                                                         
                                                               —
                                                            
                                                            
                                                               are at least 50 % owned by the Contracting Parties to the EEA Agreement or public entities or nationals thereof.
                                                            
                                                         
                                             
                                 
                        
                           3.   For the purpose of paragraph 2, the EFTA States are to be considered as one applying Contracting Party.
                        
                     
                     
                        Article 4
                        Sufficient working or processing
                        
                           1.   Without prejudice to paragraph 3 of this Article and to Article 6, products which are not wholly obtained in the EEA shall be considered to be sufficiently worked or processed when the conditions laid down in the list in Annex II for the goods concerned are fulfilled.
                        
                        
                           2.   If a product which has obtained originating status in the EEA in accordance with paragraph 1 is used as a material in the manufacture of another product, no account shall be taken of the non-originating materials which may have been used in its manufacture.
                        
                        
                           3.   The determination of whether the requirements of paragraph 1 are met, shall be carried out for each product.
                           However, where the relevant rule is based on compliance with a maximum content of non-originating materials, the customs authorities of the Contracting Parties to the EEA Agreement may authorise exporters to calculate the ex-works price of the product and the value of the non-originating materials on an average basis as set out in paragraph 4, in order to take into account the fluctuations in costs and currency rates.
                        
                        
                           4.   Where the second subparagraph of paragraph 3 applies, an average ex-works price of the product and average value of non-originating materials used shall be calculated respectively on the basis of the sum of the ex-works prices charged for all sales of the same products carried out during the preceding fiscal year and the sum of the value of all the non-originating materials used in the manufacture of the same products over the preceding fiscal year as defined in that Contracting Party to the EEA Agreement or, where figures for a complete fiscal year are not available, a shorter period which should not be less than three months.
                        
                        
                           5.   Exporters having opted for calculation on an average basis shall consistently apply such a method during the year following the fiscal year of reference, or, where appropriate, during the year following the shorter period used as a reference. They may cease to apply such a method where during a given fiscal year, or a shorter representative period of no less than three months, they record that the fluctuations in costs or currency rates which justified the use of such a method have ceased.
                        
                        
                           6.   The averages referred to in paragraph 4 shall be used as the ex-works price and the value of non-originating materials, respectively, for the purpose of establishing compliance with the maximum content of non-originating materials.
                        
                     
                     
                        Article 5
                        Tolerance rule
                        
                           1.   By way of derogation from Article 4 and subject to paragraphs 2 and 3 of this Article, non-originating materials which, according to the conditions set out in the list in Annex II, are not to be used in the manufacture of a given product may nevertheless be used, provided that their total net weight or value assessed for the product does not exceed:
                           
                                       (a)
                                    
                                    
                                       15 % of the net weight of the product falling within Chapters 2 and 4 to 24, other than processed fishery products of Chapter 16;
                                    
                                 
                                       (b)
                                    
                                    
                                       15 % of the ex-works price of the product for products other than those covered by point (a).
                                    
                                 This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonised System, for which the tolerances mentioned in Notes 6 and 7 of Annex I shall apply.
                        
                        
                           2.   Paragraph 1 of this Article shall not allow to exceed any of the percentages for the maximum content of non-originating materials as specified in the rules laid down in the list in Annex II.
                        
                        
                           3.   Paragraphs 1 and 2 of this Article shall not apply to products wholly obtained in the EEA within the meaning of Article 3. However, without prejudice to Article 6 and Article 9(1), the tolerance provided for in those provisions shall nevertheless apply to products for which the rule laid down in the list in Annex II requires that the materials which are used in the manufacture of that product are wholly obtained.
                        
                     
                     
                        Article 6
                        Insufficient working or processing
                        
                           1.   Without prejudice to paragraph 2 of this Article, the following operations shall be considered to be insufficient working or processing to confer the status of an originating product, whether or not the requirements of Article 4 are satisfied:
                           
                                       (a)
                                    
                                    
                                       preserving operations to ensure that the products remain in good condition during transport and storage;
                                    
                                 
                                       (b)
                                    
                                    
                                       breaking-up and assembly of packages;
                                    
                                 
                                       (c)
                                    
                                    
                                       washing, cleaning; removal of dust, oxide, oil, paint or other coverings;
                                    
                                 
                                       (d)
                                    
                                    
                                       ironing or pressing of textiles;
                                    
                                 
                                       (e)
                                    
                                    
                                       simple painting and polishing operations;
                                    
                                 
                                       (f)
                                    
                                    
                                       husking and partial or total milling of rice; polishing, and glazing of cereals and rice;
                                    
                                 
                                       (g)
                                    
                                    
                                       operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal sugar;
                                    
                                 
                                       (h)
                                    
                                    
                                       peeling, stoning and shelling, of fruits, nuts and vegetables;
                                    
                                 
                                       (i)
                                    
                                    
                                       sharpening, simple grinding or simple cutting;
                                    
                                 
                                       (j)
                                    
                                    
                                       sifting, screening, sorting, classifying, grading, matching (including the making-up of sets of articles);
                                    
                                 
                                       (k)
                                    
                                    
                                       simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;
                                    
                                 
                                       (l)
                                    
                                    
                                       affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;
                                    
                                 
                                       (m)
                                    
                                    
                                       simple mixing of products, whether or not of different kinds;
                                    
                                 
                                       (n)
                                    
                                    
                                       mixing of sugar with any material;
                                    
                                 
                                       (o)
                                    
                                    
                                       simple addition of water or dilution or dehydration or denaturation of products;
                                    
                                 
                                       (p)
                                    
                                    
                                       simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;
                                    
                                 
                                       (q)
                                    
                                    
                                       slaughter of animals;
                                    
                                 
                                       (r)
                                    
                                    
                                       a combination of two or more operations specified in points (a) to (q).
                                    
                                 
                        
                           2.   All the operations carried out in the EEA on a given product shall be taken into account when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.
                        
                     
                     
                        Article 7
                        Cumulation of origin
                        
                           1.   Without prejudice to Article 2, products shall be considered as originating in the EEA, if they are obtained there, incorporating materials originating in any applying Contracting Party provided that the working or processing carried out in the EEA goes beyond the operations referred to in Article 6. It shall not be necessary for such materials to have undergone sufficient working or processing.
                        
                        
                           2.   Where the working or processing carried out in the EEA does not go beyond the operations referred to in Article 6, the product obtained by incorporating materials originating in any other applying Contracting Party, shall be considered as originating in the EEA only where the value added there is greater than the value of the materials used originating in any of the other applying Contracting Parties. If this is not so, the product obtained shall be considered as originating in the applying Contracting Party which accounts for the highest value of originating materials used in the manufacture in the EEA.
                        
                        
                           3.   Without prejudice to Article 2, and with the exclusion of products falling within Chapters 50 to 63, working or processing carried out in an applying Contracting Party other than a Contracting Party to the EEA Agreement shall be considered as having been carried out in the EEA when the products obtained undergo subsequent working or processing in the EEA.
                        
                        
                           4.   Without prejudice to Article 2, for products falling within Chapters 50 to 63 and only for the purpose of bilateral trade between the Contracting Parties to the EEA Agreement, working or processing carried out in the importing Contracting Party to the EEA Agreement shall be considered as having been carried out in the EEA when the products undergo subsequent working or processing in the EEA.
                           For the purpose of this paragraph, the participants in the European Union's Stabilisation and Association process and the Republic of Moldova are to be considered as one applying Contracting Party.
                        
                        
                           5.   The Contracting Parties to the EEA Agreement may, by way of a decision of the EEA Joint Committee, jointly opt to extend the application of paragraph 3 of this Article on importation of products falling within Chapters 50 to 63.
                        
                        
                           6.   For the purpose of cumulation within the meaning of paragraphs 3 to 5 of this Article, the originating products shall be considered as originating in the EEA only if the working or processing undergone there goes beyond the operations referred to in Article 6.
                        
                        
                           7.   Products originating in one of the applying Contracting Parties which do not undergo any working or processing in the EEA shall retain their origin if exported into one of the other Contracting Parties to the EEA Agreement.
                        
                     
                     
                        Article 8
                        Conditions for the application of cumulation of origin
                        
                           1.   The cumulation provided for in Article 7 may be applied only provided that:
                           
                                       (a)
                                    
                                    
                                       a preferential trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade 1994 (GATT) is applicable between the applying Contracting Parties involved in the acquisition of the originating status and the Contracting Party to the EEA Agreement of destination; and
                                    
                                 
                                       (b)
                                    
                                    
                                       goods have obtained originating status by the application of rules of origin identical to those given in these Rules.
                                    
                                 
                        
                           2.   Notices indicating the fulfilment of the necessary requirements to apply cumulation shall be published in the Official Journal of the European Union (C series) and in an official publication in other Contracting Parties to the EEA Agreement, in accordance with their own procedures.
                           The cumulation provided for in Article 7 shall apply from the date indicated in those notices.
                           The Contracting Parties to the EEA Agreement shall provide the European Commission with details of the relevant agreements concluded with other applying Contracting Parties, including the dates of entry into force of these Rules.
                        
                        
                           3.   The proof of origin should include the statement in English 'CUMULATION APPLIED WITH (name of the relevant applying Contracting Party/Parties in English)' when products obtained the originating status by application of cumulation of origin in accordance with Article 7.
                           In cases where a movement certificate EUR.1 is used as a proof of origin, that statement shall be made in Box 7 of the movement certificate EUR.1.
                        
                        
                           4.   The Contracting Parties to the EEA Agreement may decide, for the products exported within the EEA that obtained the originating status by application of cumulation of origin in accordance with Article 7, to waive the obligation of including on the proof of origin the statement referred to in paragraph 3 of this Article (1).
                           The Contracting Parties to the EEA Agreement shall notify the waiver to the European Commission in accordance with Article 8(2).
                        
                     
                     
                        Article 9
                        Unit of qualification
                        
                           1.   The unit of qualification for the application of these Rules shall be the particular product which is considered to be the basic unit when determining classification using the nomenclature of the Harmonised System. It follows that:
                           
                                       (a)
                                    
                                    
                                       when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in a single heading, the whole constitutes the unit of qualification;
                                    
                                 
                                       (b)
                                    
                                    
                                       when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each individual item shall be taken into account when applying these Rules.
                                    
                                 
                        
                           2.   Where under General Rule 5 of the Harmonised System packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.
                        
                        
                           3.   Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle which are part of the normal equipment and included in the ex-works price thereof shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.
                        
                     
                     
                        Article 10
                        Sets
                        Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when all the component products are originating.
                        When a set is composed of originating and non-originating products, the set as a whole shall however be regarded as originating, provided that the value of the non-originating products does not exceed 15 % of the ex-works price of the set.
                     
                     
                        Article 11
                        Neutral elements
                        In order to determine whether a product is an originating product, no account shall be taken of the origin of the following which might be used in its manufacture:
                        
                                    (a)
                                 
                                 
                                    energy and fuel;
                                 
                              
                                    (b)
                                 
                                 
                                    plant and equipment;
                                 
                              
                                    (c)
                                 
                                 
                                    machines and tools;
                                 
                              
                                    (d)
                                 
                                 
                                    any other goods which do not enter, and which are not intended to enter, into the final composition of the product.
                                 
                              
                     
                        Article 12
                        Accounting segregation
                        
                           1.   If originating and non-originating fungible materials are used in the working or processing of a product, economic operators may ensure the management of materials using the accounting segregation method, without keeping the materials on separate stocks.
                        
                        
                           2.   Economic operators may ensure the management of originating and non-originating fungible products of heading 1701 using the accounting segregation method, without keeping the products on separate stocks.
                        
                        
                           3.   The Contracting Parties to the EEA Agreement may require that the application of accounting segregation is subject to prior authorisation by the customs authorities. The customs authorities may grant the authorisation subject to any conditions they deem appropriate and shall monitor the use made of the authorisation. The customs authorities may withdraw the authorisation whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other conditions laid down in these Rules.
                           Through the use of accounting segregation it must be ensured that, at any time, no more products can be considered as 'originating in the EEA' than would have been the case if a method of physical segregation of the stocks had been used.
                           The method shall be applied and the application thereof shall be recorded on the basis of the general accounting principles applicable in the Contracting Party to the EEA Agreement.
                        
                        
                           4.   The beneficiary of the method referred to in paragraphs 1 and 2 shall make out or apply for proofs of origin for the quantity of products which may be considered as originating in the EEA. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed.
                        
                     
                     
                        TITLE III
                     
                     
                        TERRITORIAL REQUIREMENTS
                     
                     
                        Article 13
                        Principle of territoriality
                        
                           1.   The conditions set out in Title II shall be fulfilled without any interruption in the EEA.
                        
                        
                           2.   If originating products exported from the EEA to another country are returned, they shall be considered to be non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:
                           
                                       (a)
                                    
                                    
                                       the products returned are the same as those which were exported; and
                                    
                                 
                                       (b)
                                    
                                    
                                       they have not undergone any operations beyond that necessary to preserve them in good condition while in that country or while being exported.
                                    
                                 
                        
                           3.   The obtention of originating status in accordance with the conditions set out in Title II shall not be affected by working or processing done outside the EEA on materials exported from the EEA and subsequently re-imported there, provided:
                           
                                       (a)
                                    
                                    
                                       those materials are wholly obtained in the EEA or have undergone working or processing beyond the operations referred to in Article 6 prior to being exported; and
                                    
                                 
                                       (b)
                                    
                                    
                                       it can be demonstrated to the satisfaction of the customs authorities that:
                                       
                                                   (i)
                                                
                                                
                                                   the re-imported products have been obtained by working or processing the exported materials; and
                                                
                                             
                                                   (ii)
                                                
                                                
                                                   the total added value acquired outside the EEA by applying this Article does not exceed 10 % of the ex-works price of the end product for which originating status is claimed.
                                                
                                             
                                 
                        
                           4.   For the purposes of paragraph 3 of this Article, the conditions for obtaining originating status set out in Title II shall not apply to working or processing done outside the EEA. However, where, in the list in Annex II, a rule setting a maximum value for all the non-originating materials incorporated is applied in determining the originating status of the end product, the total value of the non-originating materials incorporated in the territory of the Contracting Party to the EEA Agreement concerned, taken together with the total added value acquired outside the EEA by applying this Article, shall not exceed the stated percentage.
                        
                        
                           5.   For the purposes of applying paragraphs 3 and 4, 'total added value' shall be taken to mean all costs arising outside the EEA, including the value of the materials incorporated there.
                        
                        
                           6.   Paragraphs 3 and 4 of this Article shall not apply to products which do not fulfil the conditions set out in the list in Annex II or which can be considered sufficiently worked or processed only if the general tolerance fixed in Article 5 is applied.
                        
                        
                           7.   Any working or processing of the kind covered by this Article and done outside the EEA shall be done under the outward processing arrangements, or similar arrangements.
                        
                     
                     
                        Article 14
                        Non-alteration
                        
                           1.   The preferential treatment provided for under the EEA Agreement shall apply only to products satisfying the requirements of these Rules and declared for importation in a Contracting Party to the EEA Agreement provided that those products are the same as those exported from the exporting Contracting Party to the EEA Agreement. They shall not have been altered, transformed in any way or subjected to operations other than to preserve them in good condition or than adding or affixing marks, labels, seals or any documentation to ensure compliance with specific domestic requirements of the importing Contracting Party to the EEA Agreement carried out under customs supervision in the third country(ies) of transit or splitting prior to being declared for home use.
                        
                        
                           2.   Storage of products or consignments may take place provided they remain under customs supervision in the third country(ies) of transit.
                        
                        
                           3.   Without prejudice to Title V of this Appendix, the splitting of consignments may take place, provided they remain under customs supervision in the third country(ies) of splitting.
                        
                        
                           4.   In the case of doubt, the importing Contracting Party to the EEA Agreement may request the importer or its representative to submit at any time all appropriate documents to provide evidence of compliance with this Article, which may be given by any documentary evidence, and notably by:
                           
                                       (a)
                                    
                                    
                                       contractual transport documents such as bills of lading;
                                    
                                 
                                       (b)
                                    
                                    
                                       factual or concrete evidence based on marking or numbering of packages;
                                    
                                 
                                       (c)
                                    
                                    
                                       a certificate of non-manipulation provided by the customs authorities of the country(ies) of transit or splitting or any other documents demonstrating that the goods remained under customs supervision in the country(ies) of transit or splitting; or
                                    
                                 
                                       (d)
                                    
                                    
                                       any evidence related to the goods themselves.
                                    
                                 
                     
                     
                        Article 15
                        Exhibitions
                        
                           1.   Originating products, sent for exhibition in a country other than with which cumulation is applicable in accordance with Articles 7 and 8 and sold after the exhibition for importation in the EEA, shall benefit on importation from the EEA Agreement provided it is shown to the satisfaction of the customs authorities that:
                           
                                       (a)
                                    
                                    
                                       an exporter has consigned the products from a Contracting Party to the EEA Agreement to the country in which the exhibition is held and has exhibited them there;
                                    
                                 
                                       (b)
                                    
                                    
                                       the products have been sold or otherwise disposed of by that exporter to a person in another Contracting Party to the EEA Agreement;
                                    
                                 
                                       (c)
                                    
                                    
                                       the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and
                                    
                                 
                                       (d)
                                    
                                    
                                       the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.
                                    
                                 
                        
                           2.   A proof of origin shall be issued or made out in accordance with Title V of this Appendix and submitted to the customs authorities of the importing Contracting Party to the EEA Agreement in the normal manner. The name and address of the exhibition shall be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.
                        
                        
                           3.   Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.
                        
                     
                     
                        TITLE IV
                     
                     
                        DRAWBACK OR EXEMPTION
                     
                     
                        Article 16
                        Drawback of or exemption from customs duties
                        
                           1.   Non-originating materials used in the manufacture of products falling within Chapters 50 to 63 of the Harmonised System originating in the EEA for which a proof of origin is issued or made out in accordance with Title V of this Appendix shall not be subject in the exporting Contracting Party to the EEA Agreement to drawback of or exemption from customs duties of whatever kind.
                        
                        
                           2.   The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in any exporting Contracting Party to the EEA Agreement to materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there.
                        
                        
                           3.   The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.
                        
                        
                           4.   The prohibition in paragraph 1 of this Article shall not apply to trade between the Contracting Parties to the EEA Agreement for products that obtained originating status by application of cumulation of origin covered by Article 7(4) or (5).
                        
                     
                     
                        TITLE V
                     
                     
                        PROOF OF ORIGIN
                     
                     
                        Article 17
                        General requirements
                        
                           1.   Originating products shall, on importation into a Contracting Party to the EEA Agreement, benefit from the provisions of the EEA Agreement upon submission of one of the following proofs of origin:
                           
                                       (a)
                                    
                                    
                                       a movement certificate EUR.1, a specimen of which appears in Annex IV to this Appendix;
                                    
                                 
                                       (b)
                                    
                                    
                                       in the cases specified in Article 18(1), a declaration, subsequently referred to as the 'origin declaration' given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the origin declaration appears in Annex III to this Appendix.
                                    
                                 
                        
                           2.   Notwithstanding paragraph 1 of this Article, originating products within the meaning of these Rules shall, in the cases specified in Article 27, benefit from the provisions of the EEA Agreement without it being necessary to submit any of the proofs of origin referred to in paragraph 1 of this Article.
                        
                        
                           3.   Without prejudice to paragraph 1, the Contracting Parties to the EEA Agreement may agree that, for the preferential trade between them, proofs of origin listed in points (a) and (b) of paragraph 1 are replaced by statements on origin made out by exporters registered in an electronic database in accordance with the internal legislation of the Contracting Parties to the EEA Agreement.
                           The use of a statement on origin made out by the exporters registered in an electronic database agreed by two or more applying Contracting Parties shall not impede the use of diagonal cumulation with other applying Contracting Parties.
                        
                        
                           4.   For the purposes of paragraph 1, the Contracting Parties to the EEA Agreement may agree to establish a system that allows proofs of origin listed in points (a) and (b) of paragraph 1 to be issued electronically and/or submitted electronically.
                        
                        
                           5.   For the purpose of Article 7, if Article 8(4) applies, the exporter established in an applying Contracting Party who issues, or applies for, a proof of origin on the basis of another proof of origin which benefits from a waiver from the obligation to include the statement as otherwise required by Article 8(3) shall take all necessary steps to ensure that the conditions for applying cumulation are fulfilled and shall be prepared to submit all relevant documents to the customs authorities.
                        
                     
                     
                        Article 18
                        Conditions for making out an origin declaration
                        
                           1.   An origin declaration as referred to in point (b) of Article 17(1) may be made out:
                           
                                       (a)
                                    
                                    
                                       by an approved exporter within the meaning of Article 19; or
                                    
                                 
                                       (b)
                                    
                                    
                                       by any exporter for any consignment consisting of one or more packages containing originating products the total value of which does not exceed EUR 6 000.
                                    
                                 
                        
                           2.   An origin declaration may be made out if the products can be considered as originating in the EEA or an applying Contracting Party and fulfil the other requirements of these Rules.
                        
                        
                           3.   The exporter making out an origin declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting Contracting Party to the EEA Agreement, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of these Rules.
                        
                        
                           4.   An origin declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex III to this Appendix, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the national law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters.
                        
                        
                           5.   Origin declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 19 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting Contracting Party to the EEA Agreement a written undertaking that he accepts full responsibility for any origin declaration which identifies him as if it had been signed in manuscript by him.
                        
                        
                           6.   An origin declaration may be made out by the exporter when the products to which it relates are exported, or after exportation (the 'retrospective origin declaration') on condition that it is presented in the importing country within two years after the importation of the products to which it relates.
                           Where the splitting of a consignment takes place in accordance with Article 14(3) and provided that the same two-year deadline is respected, the retrospective origin declaration shall be made out by the approved exporter of the exporting Contracting Party to the EEA Agreement of the products.
                        
                     
                     
                        Article 19
                        Approved exporter
                        
                           1.   The customs authorities of the exporting Contracting Party to the EEA Agreement may, subject to national requirements, authorise any exporter established in that Contracting Party to the EEA Agreement (the 'approved exporter'), to make out origin declarations irrespective of the value of the products concerned.
                        
                        
                           2.   An exporter who requests such authorisation must offer, to the satisfaction of the customs authorities, all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of these Rules.
                        
                        
                           3.   The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the origin declaration.
                        
                        
                           4.   The customs authorities shall verify the proper use of an authorisation. They may withdraw the authorisation if the approved exporter makes improper use of it and shall do so if the approved exporter no longer offers the guarantees referred to in paragraph 2.
                        
                     
                     
                        Article 20
                        Procedure for issuing of a movement certificate EUR.1
                        
                           1.   A movement certificate EUR.1 shall be issued by the customs authorities of the exporting Contracting Party to the EEA Agreement on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorised representative.
                        
                        
                           2.   For that purpose, the exporter or his authorised representative shall fill in both the movement certificate EUR.1 and the application form, specimens of which appear in Annex IV to this Appendix. Those forms shall be completed in one of the languages in which the EEA Agreement is drawn up and in accordance with the provisions of the national law of the exporting Contracting Party to the EEA Agreement. If the completion of the forms is done in handwriting, they shall be completed in ink in printed characters. The description of the products shall be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line shall be drawn below the last line of the description, the empty space being crossed through.
                        
                        
                           3.   The movement certificate EUR.1 shall include the statement in English 'TRANSITIONAL RULES' in box 7.
                        
                        
                           4.   The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting Contracting Party to the EEA Agreement where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of these Rules.
                        
                        
                           5.   A movement certificate EUR.1 shall be issued by the customs authorities of the exporting Contracting Party to the EEA Agreement if the products concerned can be considered as products originating and fulfil the other requirements of these Rules.
                        
                        
                           6.   The customs authorities issuing movement certificates EUR.1 shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of these Rules. For that purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate. They shall also ensure that the forms referred to in paragraph 2 of this Article are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.
                        
                        
                           7.   The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the movement certificate EUR.1.
                        
                        
                           8.   A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.
                        
                     
                     
                        Article 21
                        Movement certificates EUR.1 issued retrospectively
                        
                           1.   Notwithstanding Article 20(8), a movement certificate EUR.1 may be issued after exportation of the products to which it relates if:
                           
                                       (a)
                                    
                                    
                                       it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances;
                                    
                                 
                                       (b)
                                    
                                    
                                       it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons;
                                    
                                 
                                       (c)
                                    
                                    
                                       the final destination of the products concerned was not known at the time of exportation and was determined during their transportation or storage and after possible splitting of consignments in accordance with Article 14(3);
                                    
                                 
                                       (d)
                                    
                                    
                                       a movement certificate EUR.1 or EUR.MED was issued in accordance with the rules of the PEM Convention for products that are also originating in accordance with these Rules; the exporter shall take all necessary steps to ensure that the conditions to apply cumulation are fulfilled and be prepared to submit to the customs authorities all relevant documents proving that the product is originating in accordance with these Rules; or
                                    
                                 
                                       (e)
                                    
                                    
                                       a movement certificate EUR.1 was issued on the basis of Article 8(4) and the application of Article 8(3) is required at importation in another applying Contracting Party.
                                    
                                 
                        
                           2.   For the implementation of paragraph 1, the exporter shall indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.
                        
                        
                           3.   The customs authorities may issue a movement certificate EUR.1 retrospectively within two years from the date of exportation and only after verifying that the information supplied in the exporter's application complies with that in the corresponding file.
                        
                        
                           4.   In addition to the requirement under Article 20(3), movement certificates EUR.1 issued retrospectively shall be endorsed with the following phrase in English: 'ISSUED RETROSPECTIVELY'.
                        
                        
                           5.   The endorsement referred to in paragraph 4 shall be inserted in Box 7 of the movement certificate EUR.1.
                        
                     
                     
                        Article 22
                        Issue of a duplicate movement certificate EUR.1
                        
                           1.   In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.
                        
                        
                           2.   In addition to the requirement under Article 20(3), the duplicate issued in accordance with paragraph 1 of this Article shall be endorsed with the following word in English: 'DUPLICATE'.
                        
                        
                           3.   The endorsement referred to in paragraph 2 shall be inserted in Box 7 of the duplicate movement certificate EUR.1.
                        
                        
                           4.   The duplicate, which shall bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.
                        
                     
                     
                        Article 23
                        Validity of proof of origin
                        
                           1.   A proof of origin shall be valid for ten months from the date of issue or making out in the exporting Contracting Party to the EEA Agreement, and shall be submitted within that period to the customs authorities of the importing Contracting Party to the EEA Agreement.
                        
                        
                           2.   Proofs of origin which are submitted to the customs authorities of the importing Contracting Party to the EEA Agreement after the period of validity referred to in paragraph 1 may be accepted for the purpose of applying the tariff preferences, where failure to submit those documents by the final date set is due to exceptional circumstances.
                        
                        
                           3.   In other cases of belated presentation, the customs authorities of the importing Contracting Party to the EEA Agreement may accept the proofs of origin where the products have been presented to customs before the said final date.
                        
                     
                     
                        Article 24
                        Free zones
                        
                           1.   The Contracting Parties to the EEA Agreement shall take all necessary steps to ensure that products traded under cover of a proof of origin which in the course of transport use a free zone situated in their territory are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.
                        
                        
                           2.   By way of derogation from paragraph 1, when products originating in the EEA or an applying Contracting Party are imported into a free zone under cover of a proof of origin and undergo treatment or processing, a new proof or origin may be issued or made out, if the treatment or processing undergone complies with these Rules.
                        
                     
                     
                        Article 25
                        Importation requirements
                        Proofs of origin shall be submitted to the customs authorities of the importing Contracting Party to the EEA Agreement in accordance with the procedures applicable in that Contracting Party to the EEA Agreement.
                     
                     
                        Article 26
                        Importation by instalments
                        Where, at the request of the importer and subject to the conditions laid down by the customs authorities of the importing Contracting Party to the EEA Agreement, dismantled or non-assembled products within the meaning of General Rule 2(a) for the interpretation of the Harmonised System falling within Sections XVI and XVII or headings 7308 and 9406 are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities on importation of the first instalment.
                     
                     
                        Article 27
                        Exemptions from proof of origin
                        
                           1.   Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of these Rules and where there is no doubt as to the veracity of such a declaration.
                        
                        
                           2.   Imports shall not be considered as imports by way of trade if all the following conditions are met:
                           
                                       (a)
                                    
                                    
                                       the imports are occasional;
                                    
                                 
                                       (b)
                                    
                                    
                                       the imports consist solely of products for the personal use of the recipients or travellers or their families;
                                    
                                 
                                       (c)
                                    
                                    
                                       it is evident from the nature and quantity of the products that no commercial purpose is in view.
                                    
                                 
                        
                           3.   The total value of those products shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers' personal luggage.
                        
                     
                     
                        Article 28
                        Discrepancies and formal errors
                        
                           1.   The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that that document does correspond to the products submitted.
                        
                        
                           2.   Obvious formal errors such as typing errors on a proof of origin shall not cause the documents referred to in paragraph 1 of this Article to be rejected if those errors are not such as to create doubts concerning the correctness of the statements made in those documents.
                        
                     
                     
                        Article 29
                        Supplier's declarations
                        
                           1.   When a movement certificate EUR.1 is issued or an origin declaration is made out in a Contracting Party to the EEA Agreement for originating products, in the manufacture of which goods coming from another applying Contracting Party which have undergone working or processing there without having obtained preferential originating status have been used in accordance with Article 7(3) or Article 7(4), account shall be taken of the supplier's declaration given for those goods in accordance with this Article.
                        
                        
                           2.   The supplier's declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone in the EEA or in an applying Contracting Party by the goods concerned for the purpose of determining whether the products in the manufacture of which those goods are used, may be considered as products originating in the EEA and fulfil the other requirements of these Rules.
                        
                        
                           3.   A separate supplier's declaration shall, except in the cases referred to in paragraph 4, be made out by the supplier for each consignment of goods in the form prescribed in Annex VI on a sheet of paper annexed to the invoice, the delivery note or any other commercial document describing the goods concerned in sufficient detail to enable them to be identified.
                        
                        
                           4.   Where a supplier regularly supplies a particular customer with goods for which the working or processing undergone in the EEA or in an applying Contracting Party is expected to remain constant for a period of time, he may provide a single supplier's declaration to cover subsequent consignments of those goods (the 'long-term supplier's declaration'). A long-term supplier's declaration may normally be valid for a period of up to two years from the date of making out the declaration. The customs authorities of the applying Contracting Party where the declaration is made out lay down the conditions under which longer periods may be used. The long-term supplier's declaration shall be made out by the supplier in the form prescribed in Annex VII and shall describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first consignment. The supplier shall inform his customer immediately if the long-term supplier's declaration is no longer applicable to the goods supplied.
                        
                        
                           5.   The supplier's declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages of the EEA Agreement, in accordance with the national law of the applying Contracting Party where the declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be handwritten; in such a case, it shall be written in ink in printed characters.
                        
                        
                           6.   The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs authorities of the applying Contracting Party where the declaration is made out, all appropriate documents proving that the information given on that declaration is correct.
                        
                     
                     
                        Article 30
                        Amounts expressed in euro
                        
                           1.   For the purposes of application of the point (b) of Article 18(1) and Article 27(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of the Contracting Parties to the EEA Agreement equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.
                        
                        
                           2.   A consignment shall benefit from the point (b) of Article 18(1) or Article 27(3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.
                        
                        
                           3.   The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October. The amounts shall be communicated to the European Commission by 15 October and shall apply from 1 January the following year. The European Commission shall notify all countries concerned of the relevant amounts.
                        
                        
                           4.   The Contracting Parties to the EEA Agreement may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 %. A Party may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off, results in an increase of less than 15 % in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion were to result in a decrease in that equivalent value.
                        
                        
                           5.   The amounts expressed in euro shall be reviewed by the EEA Joint Committee at the request of a Contracting Party to the EEA Agreement. When carrying out that review, the EEA Joint Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For that purpose, it may decide to modify the amounts expressed in euro.
                        
                     
                     
                        TITLE VI
                     
                     
                        PRINCIPLES OF COOPERATION AND DOCUMENTARY EVIDENCE
                     
                     
                        Article 31
                        Documentary evidence, preservation of proofs of origin and supporting documents
                        
                           1.   An exporter who has made out an origin declaration or has applied for a movement certificate EUR.1 shall keep a hard copy or an electronic version of those proofs of origin and all documents supporting the originating status of the product, for at least three years from the date of issuance or making out of the origin declaration.
                        
                        
                           2.   The supplier making out a supplier's declaration shall keep copies of the declaration and of all the invoices, delivery notes or other commercial documents to which that declaration is annexed as well as the documents referred to in Article 29(6) for at least three years.
                           The supplier making out a long-term supplier's declaration shall keep copies of the declaration and of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to the customer concerned, as well as the documents referred to in Article 29(6) for at least three years. That period shall begin from the date of expiry of validity of the long-term supplier's declaration.
                        
                        
                           3.   For the purposes of paragraph 1 of this Article, the documents supporting the originating status, inter alia, are the following:
                           
                                       (a)
                                    
                                    
                                       direct evidence of the processes carried out by the exporter or supplier to obtain the product, contained, for example, in his accounts or internal bookkeeping;
                                    
                                 
                                       (b)
                                    
                                    
                                       documents proving the originating status of materials used, issued or made out in the relevant applying Contracting Party in accordance with its national legislation;
                                    
                                 
                                       (c)
                                    
                                    
                                       documents proving the working or processing of materials in the relevant Contracting Party to the EEA Agreement, made out or issued in that Contracting Party to the EEA Agreement in accordance with its national legislation;
                                    
                                 
                                       (d)
                                    
                                    
                                       origin declarations or movement certificates EUR.1 proving the originating status of materials used, made out or issued in the Contracting Parties to the EEA Agreement in accordance with these Rules;
                                    
                                 
                                       (e)
                                    
                                    
                                       appropriate evidence concerning working or processing undergone outside the EEA by application of Articles 13 and 14, proving the fulfilment of the requirements of those Articles.
                                    
                                 
                        
                           4.   The customs authorities of the exporting Contracting Party to the EEA Agreement issuing movement certificates EUR.1 shall keep the application form referred to in Article 20(2) for at least three years.
                        
                        
                           5.   The customs authorities of the importing Contracting Party to the EEA Agreement shall keep the origin declarations and the movement certificates EUR.1 submitted to them for at least three years.
                        
                        
                           6.   Supplier's declarations proving the working or processing undergone in an applying Contracting Party or in the EEA by materials used, made out in that applying Contracting Party or in the EEA, shall be treated as a document referred to in Articles 18(3), 20(4) and 29(6) used for the purpose of proving that products covered by a movement certificate EUR.1 or an origin declaration may be considered as products originating in that applying Contracting Party or in the EEA and fulfil the other requirements of these Rules.
                        
                     
                     
                        Article 32
                        Dispute settlement
                        Where disputes arise in relation to the verification procedures under Articles 34 and 35, or in relation to the interpretation of this Appendix, which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out the verification, they shall be submitted to the EEA Joint Committee.
                        In all cases the settlement of disputes between the importer and the customs authorities of the importing Contracting Party to the EEA Agreement shall take place in accordance with the legislation of that country.
                     
                     
                        TITLE VII
                     
                     
                        ADMINISTRATIVE COOPERATION
                     
                     
                        Article 33
                        Notification and cooperation
                        
                           1.   The customs authorities of the Contracting Parties to the EEA Agreement shall provide each other with specimen impressions of stamps used in their customs offices for the issue of movement certificates EUR.1, with the models of the authorisation numbers granted to approved exporters and with the addresses of the customs authorities responsible for verifying those certificates and origin declarations.
                        
                        
                           2.   In order to ensure the proper application of these Rules, the Contracting Parties to the EEA Agreement shall assist each other, through the competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declarations, the supplier's declarations and the correctness of the information given in those documents.
                        
                     
                     
                        Article 34
                        Verification of proofs of origin
                        
                           1.   Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities of the importing Contracting Party to the EEA Agreement have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of these Rules.
                        
                        
                           2.   When they make a request for subsequent verification, the customs authorities of the importing Contracting Party to the EEA Agreement shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the origin declaration, or a copy of those documents, to the customs authorities of the exporting Contracting Party to the EEA Agreement giving, where appropriate, the reasons for the request for verification. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.
                        
                        
                           3.   The verification shall be carried out by the customs authorities of the exporting Contracting Party to the EEA Agreement. For that purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate.
                        
                        
                           4.   If the customs authorities of the importing Contracting Party to the EEA Agreement decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.
                        
                        
                           5.   The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. Those results shall indicate clearly whether the documents are authentic and whether the products concerned may be considered as products originating in the EEA and fulfil the other requirements of these Rules.
                        
                        
                           6.   If in cases of reasonable doubt there is no reply within ten months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.
                        
                     
                     
                        Article 35
                        Verification of supplier's declarations
                        
                           1.   Subsequent verifications of supplier's declarations or long-term supplier's declarations may be carried out at random or whenever the customs authorities of a Contracting Party to the EEA Agreement where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in that document.
                        
                        
                           2.   For the purposes of implementing the provisions of paragraph 1, the customs authorities of the Party referred to in paragraph 1 shall return the supplier's declaration or the long-term supplier's declaration and invoice(s), delivery note(s) or other commercial document(s) concerning goods covered by such declaration, to the customs authorities of the applying Contracting Party where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for verification.
                           They shall forward, in support of the request for subsequent verification, any documents and information that have been obtained suggesting that the information given in the supplier's declaration or the long-term supplier's declaration is incorrect.
                        
                        
                           3.   The verification shall be carried out by the customs authorities of the applying Contracting Party where the supplier's declaration or the long-term supplier's declaration was made out. For that purpose, they shall have the right to call for any evidence and carry out any inspection of the supplier's accounts or any other check which they consider appropriate.
                        
                        
                           4.   The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. Those results shall indicate clearly whether the information given in the supplier's declaration or the long-term supplier's declaration is correct and make it possible for them to determine whether and to what extent such declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.
                        
                     
                     
                        Article 36
                        Penalties
                        Each Contracting Party to the EEA Agreement shall provide for the imposition of criminal, civil or administrative penalties for violations of its national legislation related to these Rules.
                     
                     
                        TITLE VIII
                     
                     
                        APPLICATION OF APPENDIX A
                     
                     
                        Article 37
                        Liechtenstein
                        Without prejudice to Article 2, a product originating in Liechtenstein shall, due to the customs union between Switzerland and Liechtenstein, be considered as originating in Switzerland.
                     
                     
                        Article 38
                        Republic of San Marino
                        Without prejudice to Article 2, a product originating in the Republic of San Marino shall, due to the customs union between the European Union and the Republic of San Marino, be considered as originating in the European Union.
                     
                     
                        Article 39
                        Principality of Andorra
                        Without prejudice to Article 2, a product originating in the Principality of Andorra classified under Chapters 25 to 97 of the Harmonised System shall, due to the customs union between the European Union and the Principality of Andorra, be considered as originating in the European Union.
                     
                     
                        Article 40
                        Ceuta and Melilla
                        
                           1.   For the purposes of these Rules, the term 'EEA' shall not cover Ceuta and Melilla.
                        
                        
                           2.   For the purposes of applying Protocol 49 to the EEA Agreement concerning products originating in Ceuta and Melilla, these Rules shall apply mutatis mutandis subject to the special conditions set out in Annex V.
                        
                     
                  
               
               
                  
                     ANNEX I
                     INTRODUCTORY NOTES TO THE LIST IN ANNEX II
                     Note 1 –   General introduction
                     
                     The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 4 of Title II of this Appendix. There are four different types of rules, which vary according to the product:
                     
                                 (a)
                              
                              
                                 through working or processing a maximum content of non-originating materials is not exceeded;
                              
                           
                                 (b)
                              
                              
                                 through working or processing the 4-digit Harmonised System heading or 6-digit Harmonised System subheading of the manufactured products becomes different from the 4-digit Harmonised System heading or 6-digit subheading respectively of the materials used;
                              
                           
                                 (c)
                              
                              
                                 a specific working or processing operation is carried out;
                              
                           
                                 (d)
                              
                              
                                 working or processing is carried out on certain wholly obtained materials.
                              
                           Note 2 –   The structure of the list
                     
                     
                              
                                 2.1
                              
                              
                                 The first two columns in the list describe the product obtained. The column (1) gives the heading number or chapter number used in the Harmonised System and the column (2) gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column (3). Where, in some cases, the entry in the column (1) is preceded by an 'ex', this signifies that the rules in column (3) apply only to the part of that heading as described in column (2).
                              
                           
                              
                                 2.2
                              
                              
                                 Where several heading numbers are grouped together in column (1) or a chapter number is given and the description of products in column (2) is therefore given in general terms, the adjacent rules in column (3) apply to all products which, under the Harmonised System, are classified in headings of the chapter or in any of the headings grouped together in column (1).
                              
                           
                              
                                 2.3
                              
                              
                                 Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column (3).
                              
                           
                              
                                 2.4
                              
                              
                                 Where two alternative rules are set out in column (3), separated by 'or', it is at the choice of the exporter which one to use.
                              
                           Note 3 –   Examples of how to apply the rules
                     
                     
                              
                                 3.1
                              
                              
                                 Article 4 of Title II of this Appendix, concerning products having obtained originating status which are used in the manufacture of other products, shall apply, regardless of whether that status has been obtained inside the factory where those products are used or in another factory in the EEA.
                              
                           
                              
                                 3.2
                              
                              
                                 Pursuant to Article 6 of Title II of this Appendix, the working or processing carried out must go beyond the list of operations mentioned in that Article. If it does not, the goods shall not qualify for the granting of the benefit of preferential tariff treatment, even if the conditions set out in the list below are met.
                                 Subject to Article 6 of Title II of this Appendix, the rules in the list represent the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status.
                                 Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a later stage is not.
                                 If a rule provides that non-originating material, at a certain level of manufacture, may not be used, the use of materials at an earlier stage of manufacture is allowed, and the use of materials at a later stage is not.
                                 Example: when the list-rule for Chapter 19 requires that 'non-originating materials of headings 1101 to 1108 cannot exceed 20 % weight', the use (i.e. importation) of cereals of Chapter 10 (materials at an earlier stage of manufacture) is not limited.
                              
                           
                              
                                 3.3
                              
                              
                                 Without prejudice to Note 3.2, where a rule uses the expression 'Manufacture from materials of any heading', then materials of any heading(s) (even materials of the same description and heading as the product) may be used, subject, however, to any specific limitations which may also be contained in the rule.
                                 However, the expression 'Manufacture from materials of any heading, including other materials of heading …' or 'Manufacture from materials of any heading, including other materials of the same heading as the product' means that materials of any heading(s) may be used, except those of the same description as the product as given in column (2) of the list.
                              
                           
                              
                                 3.4
                              
                              
                                 When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used.
                              
                           
                              
                                 3.5
                              
                              
                                 Where a rule in the list specifies that a product must be manufactured from a particular material, the condition does not prevent the use of other materials which, because of their inherent nature, cannot satisfy this.
                              
                           
                              
                                 3.6
                              
                              
                                 Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then those percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages shall not be exceeded, in relation to the particular materials to which they apply.
                              
                           Note 4 –   General provisions concerning certain agricultural goods
                     
                     
                              
                                 4.1
                              
                              
                                 Agricultural goods falling within Chapters 6, 7, 8, 9, 10, 12 and heading 2401 which are grown or harvested in the EEA shall be treated as originating in the EEA, even if grown from imported seeds, bulbs, rootstock, cuttings, grafts, shoots, buds, or other live parts of plants.
                              
                           
                              
                                 4.2
                              
                              
                                 In cases where the content of non-originating sugar in a given product is subject to limitations, the weight of sugars of headings 1701 (sucrose) and 1702 (e.g., fructose, glucose, lactose, maltose, isoglucose or invert sugar) used in the manufacture of the final product and used in the manufacture of the non-originating products incorporated in the final product is taken into account for the calculation of such limitations.
                              
                           Note 5 –   Terminology used in respect of certain textile products
                     
                     
                              
                                 5.1
                              
                              
                                 The term 'natural fibres' is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun.
                              
                           
                              
                                 5.2
                              
                              
                                 The term 'natural fibres' includes horsehair of heading 0511, silk of headings 5002 and 5003, as well as wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305.
                              
                           
                              
                                 5.3
                              
                              
                                 The terms 'textile pulp', 'chemical materials' and 'paper-making materials' are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.
                              
                           
                              
                                 5.4
                              
                              
                                 The term 'man-made staple fibres' is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507.
                              
                           
                              
                                 5.5
                              
                              
                                 Printing (when combined with Weaving, Knitting/Crocheting, Tufting or Flocking) is defined as a technique by which an objectively assessed function, like colour, design, technical performance, is given to a textile substrate with a permanent character, using screen, roller, digital or transfer techniques.
                              
                           
                              
                                 5.6
                              
                              
                                 Printing (as standalone operation) is defined as a technique by which an objectively assessed function, like colour, design, technical performance, is given to a textile substrate with a permanent character, using screen, roller, digital or transfer techniques combined with at least two preparatory/finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product.
                              
                           Note 6 –   Tolerances applicable to products made of a mixture of textile materials
                     
                     
                              
                                 6.1
                              
                              
                                 Where, for a given product in the list, reference is made to this Note, the conditions set out in column (3) shall not be applied to any basic textile materials used in the manufacture of that product and which, taken together, represent 15 % or less of the total weight of all the basic textile materials used (See also Notes 6.3 and 6.4).
                              
                           
                              
                                 6.2
                              
                              
                                 However, the tolerance mentioned in Note 6.1 may be applied only to mixed products which have been made from two or more basic textile materials.
                                 The following are the basic textile materials:
                                 
                                             —
                                          
                                          
                                             silk;
                                          
                                       
                                             —
                                          
                                          
                                             wool;
                                          
                                       
                                             —
                                          
                                          
                                             coarse animal hair;
                                          
                                       
                                             —
                                          
                                          
                                             fine animal hair;
                                          
                                       
                                             —
                                          
                                          
                                             horsehair;
                                          
                                       
                                             —
                                          
                                          
                                             cotton;
                                          
                                       
                                             —
                                          
                                          
                                             paper-making materials and paper;
                                          
                                       
                                             —
                                          
                                          
                                             flax;
                                          
                                       
                                             —
                                          
                                          
                                             true hemp;
                                          
                                       
                                             —
                                          
                                          
                                             jute and other textile bast fibres;
                                          
                                       
                                             —
                                          
                                          
                                             sisal and other textile fibres of the genus Agave;
                                          
                                       
                                             —
                                          
                                          
                                             coconut, abaca, ramie and other vegetable textile fibres;
                                          
                                       
                                             —
                                          
                                          
                                             synthetic man-made filament fibres of polypropylene;
                                          
                                       
                                             —
                                          
                                          
                                             synthetic man-made filament fibres of polyester;
                                          
                                       
                                             —
                                          
                                          
                                             synthetic man-made filament fibres of polyamide;
                                          
                                       
                                             —
                                          
                                          
                                             synthetic man-made filament fibres of polyacrylonitrile;
                                          
                                       
                                             —
                                          
                                          
                                             synthetic man-made filament fibres of polyimide;
                                          
                                       
                                             —
                                          
                                          
                                             synthetic man-made filament fibres of polytetrafluoroethylene;
                                          
                                       
                                             —
                                          
                                          
                                             synthetic man-made filament fibres of poly(phenylene sulphide);
                                          
                                       
                                             —
                                          
                                          
                                             synthetic man-made filament fibres of poly(vinyl chloride);
                                          
                                       
                                             —
                                          
                                          
                                             other synthetic man-made filament fibres;
                                          
                                       
                                             —
                                          
                                          
                                             artificial man-made filament fibres of viscose;
                                          
                                       
                                             —
                                          
                                          
                                             other artificial man-made filament fibres;
                                          
                                       
                                             —
                                          
                                          
                                             current-conducting filaments;
                                          
                                       
                                             —
                                          
                                          
                                             synthetic man-made staple fibres of polypropylene;
                                          
                                       
                                             —
                                          
                                          
                                             synthetic man-made staple fibres of polyester;
                                          
                                       
                                             —
                                          
                                          
                                             synthetic man-made staple fibres of polyamide;
                                          
                                       
                                             —
                                          
                                          
                                             synthetic man-made staple fibres of polyacrylonitrile;
                                          
                                       
                                             —
                                          
                                          
                                             synthetic man-made staple fibres of polyimide;
                                          
                                       
                                             —
                                          
                                          
                                             synthetic man-made staple fibres of polytetrafluoroethylene;
                                          
                                       
                                             —
                                          
                                          
                                             synthetic man-made staple fibres of poly(phenylene sulphide);
                                          
                                       
                                             —
                                          
                                          
                                             synthetic man-made staple fibres of poly(vinyl chloride);
                                          
                                       
                                             —
                                          
                                          
                                             other synthetic man-made staple fibres;
                                          
                                       
                                             —
                                          
                                          
                                             artificial man-made staple fibres of viscose;
                                          
                                       
                                             —
                                          
                                          
                                             other artificial man-made staple fibres;
                                          
                                       
                                             —
                                          
                                          
                                             yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped;
                                          
                                       
                                             —
                                          
                                          
                                             products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film;
                                          
                                       
                                             —
                                          
                                          
                                             other products of heading 5605;
                                          
                                       
                                             —
                                          
                                          
                                             glass fibres;
                                          
                                       
                                             —
                                          
                                          
                                             metal fibres;
                                          
                                       
                                             —
                                          
                                          
                                             mineral fibres.
                                          
                                       
                           
                              
                                 6.3
                              
                              
                                 In the case of products incorporating 'yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped', this tolerance is 20 % in respect of this yarn.
                              
                           
                              
                                 6.4
                              
                              
                                 In the case of products incorporating 'strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film', this tolerance is 30 % in respect of this strip.
                              
                           Note 7 –   Other tolerances applicable to certain textile products
                     
                     
                              
                                 7.1
                              
                              
                                 Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings) which do not satisfy the rule set out in the list in column (3) for the made-up product concerned may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 15 % of the ex-works price of the product.
                              
                           
                              
                                 7.2
                              
                              
                                 Without prejudice to Note 7.3, materials which are not classified within Chapters 50 to 63 may be used freely in the manufacture of textile products, whether or not they contain textiles.
                              
                           
                              
                                 7.3
                              
                              
                                 Where a percentage rule applies, the value of non-originating materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.
                              
                           Note 8 –   Definition of specific processes and simple operations carried out in respect of certain products of Chapter 27
                     
                     
                              
                                 8.1
                              
                              
                                 For the purposes of headings ex 2707 and 2713, the 'specific processes' are the following:
                                 
                                             (a)
                                          
                                          
                                             vacuum-distillation;
                                          
                                       
                                             (b)
                                          
                                          
                                             redistillation by a very thorough fractionation process;
                                          
                                       
                                             (c)
                                          
                                          
                                             cracking;
                                          
                                       
                                             (d)
                                          
                                          
                                             reforming;
                                          
                                       
                                             (e)
                                          
                                          
                                             extraction by means of selective solvents;
                                          
                                       
                                             (f)
                                          
                                          
                                             the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
                                          
                                       
                                             (g)
                                          
                                          
                                             polymerisation;
                                          
                                       
                                             (h)
                                          
                                          
                                             alkylation;
                                          
                                       
                                             (i)
                                          
                                          
                                             isomerisation.
                                          
                                       
                           
                              
                                 8.2
                              
                              
                                 For the purposes of headings 2710, 2711 and 2712, the 'specific processes' are the following:
                                 
                                             (a)
                                          
                                          
                                             vacuum-distillation;
                                          
                                       
                                             (b)
                                          
                                          
                                             redistillation by a very thorough fractionation process;
                                          
                                       
                                             (c)
                                          
                                          
                                             cracking;
                                          
                                       
                                             (d)
                                          
                                          
                                             reforming;
                                          
                                       
                                             (e)
                                          
                                          
                                             extraction by means of selective solvents;
                                          
                                       
                                             (f)
                                          
                                          
                                             the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
                                          
                                       
                                             (g)
                                          
                                          
                                             polymerisation;
                                          
                                       
                                             (h)
                                          
                                          
                                             alkylation;
                                          
                                       
                                             (i)
                                          
                                          
                                             isomerisation;
                                          
                                       
                                             (j)
                                          
                                          
                                             in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T method);
                                          
                                       
                                             (k)
                                          
                                          
                                             in respect of products of heading 2710 only, deparaffining by a process other than filtering;
                                          
                                       
                                             (l)
                                          
                                          
                                             in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
                                          
                                       
                                             (m)
                                          
                                          
                                             in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;
                                          
                                       
                                             (n)
                                          
                                          
                                             in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a high-frequency electrical brush discharge;
                                          
                                       
                                             (o)
                                          
                                          
                                             in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0.75 % of oil) of heading ex 2712 only, de-oiling by fractional crystallisation.
                                          
                                       
                           
                              
                                 8.3
                              
                              
                                 For the purposes of headings ex 2707 and 2713, simple operations, such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, or any combination of those operations or like operations, do not confer origin.
                              
                           Note 9 –   Definition of specific processes and operations carried out in respect of certain products
                     
                     
                              
                                 9.1
                              
                              
                                 Products falling within Chapter 30 obtained in the EEA by using cell cultures, shall be considered as originating in the EEA. 'Cell culture' is defined as the cultivation of human, animal and plant cells under controlled conditions (such as defined temperatures, growth medium, gas mixture, pH) outside a living organism.
                              
                           
                              
                                 9.2
                              
                              
                                 Products falling within Chapters 29 (except for: 2905.43-2905.44), 30, 32, 33 (except for: 3302.10, 3301), 34, 35 (except for: 35.01, 3502.11-3502.19, 3502.20, 35.05), 36, 37, 38 (except for: 3809.10, 38.23, 3824.60, 38.26) and 39 (except for: 39.16-39.26) obtained in the EEA by fermentation shall be considered as originating in the EEA. 'Fermentation' is a biotechnological process in which human, animal, plant cells, bacteria, yeasts, fungi or enzymes are used to produce products falling within Chapters 29 to 39.
                              
                           
                              
                                 9.3
                              
                              
                                 The following processing operations are considered sufficient according to paragraph 1 of Article 4 for products falling within Chapters 28, 29 (except for: 2905.43-2905.44), 30, 32, 33 (except for: 3302.10, 3301), 34, 35 (except for: 35.01, 3502.11-3502.19, 3502.20, 35.05), 36, 37, 38 (except for: 3809.10, 38.23, 3824.60, 38.26) and 39 (except for: 39.16-39.26):
                                 
                                             —
                                          
                                          
                                             Chemical reaction: A 'chemical reaction' is a process (including a biochemical process) which results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule. A chemical reaction may be expressed by a change of the 'CAS number'.
                                          
                                       
                                             —
                                          
                                          
                                             The following processes should not be considered for purposes of origin: (a) dissolving in water or other solvents; (b) the elimination of solvents, including solvent water; or (c) the addition or elimination of water of crystallization. A chemical reaction as defined above is to be considered as origin conferring.
                                          
                                       
                                             —
                                          
                                          
                                             Mixtures and Blends: The deliberate and proportionally controlled mixing or blending (including dispersing) of materials, other than the addition of diluents, to conform to predetermined specifications which results in the production of a good having physical or chemical characteristics which are relevant to the purposes or uses of the good and are different from the input materials is to be considered to be as origin conferring.
                                          
                                       
                                             —
                                          
                                          
                                             Purification: Purification is to be considered as origin conferring provided that purification occurring in the EEA results in one of the following criteria being satisfied:
                                             
                                                         (a)
                                                      
                                                      
                                                         purification of a good resulting in the elimination of at least 80 % of the content of existing impurities; or
                                                      
                                                   
                                                         (b)
                                                      
                                                      
                                                         the reduction or elimination of impurities resulting in a good suitable for one or more of the following applications:
                                                         
                                                                     (i)
                                                                  
                                                                  
                                                                     pharmaceutical, medicinal, cosmetic, veterinary, or food grade substances;
                                                                  
                                                               
                                                                     (ii)
                                                                  
                                                                  
                                                                     chemical products and reagents for analytical, diagnostic or laboratory uses;
                                                                  
                                                               
                                                                     (iii)
                                                                  
                                                                  
                                                                     elements and components for use in micro-electronics;
                                                                  
                                                               
                                                                     (iv)
                                                                  
                                                                  
                                                                     specialised optical uses;
                                                                  
                                                               
                                                                     (v)
                                                                  
                                                                  
                                                                     biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst);
                                                                  
                                                               
                                                                     (vi)
                                                                  
                                                                  
                                                                     carriers used in a separation process; or
                                                                  
                                                               
                                                                     (vii)
                                                                  
                                                                  
                                                                     nuclear grade uses.
                                                                  
                                                               
                                                   
                                       
                                             —
                                          
                                          
                                             Change in particle size: The deliberate and controlled modification in particle size of a good, other than by merely crushing or pressing, resulting in a good having a defined particle size, defined particle size distribution or defined surface area which is relevant to the purposes of the resulting good and having different physical or chemical characteristics from the input materials is to be considered as origin conferring.
                                          
                                       
                                             —
                                          
                                          
                                             Standard materials: Standard materials (including standard solutions) are preparations suitable for analytical, calibrating or referencing uses having precise degrees of purity or proportions which are certified by the manufacturer. The production of standard materials is to be considered as origin conferring.
                                          
                                       
                                             —
                                          
                                          
                                             Isomer separation: The isolation or separation of isomers from a mixture of isomers is to be considered as origin conferring.
                                          
                                       
                           
               
               
                  
                     ANNEX II
                     LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER FOR THE PRODUCT MANUFACTURED TO OBTAIN ORIGINATING STATUS
                     
                                 Heading
                              
                              
                                 Description of product
                              
                              
                                 Working or processing, carried out on non-originating materials, which confers originating status
                              
                           
                                 (1)
                              
                              
                                 (2)
                              
                              
                                 (3)
                              
                           
                                 Chapter 1
                              
                              
                                 Live animals
                              
                              
                                 All the animals of Chapter 1 shall be wholly obtained
                              
                           
                                 Chapter 2
                              
                              
                                 Meat and edible meat offal
                              
                              
                                 Manufacture in which all the meat and edible meat offal in the products of this Chapter is wholly obtained
                              
                           
                                 Chapter 3
                              
                              
                                 Fish and crustaceans, molluscs and other aquatic invertebrates
                              
                              
                                 Manufacture in which all the materials of Chapter 3 used are wholly obtained
                              
                           
                                 Chapter 4
                              
                              
                                 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included
                              
                              
                                 Manufacture in which all the materials of Chapter 4 used are wholly obtained
                              
                           
                                 ex Chapter 5
                              
                              
                                 Products of animal origin, not elsewhere specified or included; except for:
                              
                              
                                 Manufacture from materials of any heading
                              
                           
                                 ex 0511 91 
                              
                              
                                 Inedible fish eggs and roes
                              
                              
                                 All the eggs and roes are wholly obtained
                              
                           
                                 Chapter 6
                              
                              
                                 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
                              
                              
                                 Manufacture in which all the materials of Chapter 6 used are wholly obtained
                              
                           
                                 Chapter 7
                              
                              
                                 Edible vegetables and certain roots and tubers
                              
                              
                                 Manufacture in which all the materials of Chapter 7 used are wholly obtained
                              
                           
                                 Chapter 8
                              
                              
                                 Edible fruit and nuts; peel of citrus fruits or melons
                              
                              
                                 Manufacture in which all the fruit, nuts and peels of citrus fruits or melons of Chapter 8 used are wholly obtained
                              
                           
                                 Chapter 9
                              
                              
                                 Coffee, tea, maté and spices
                              
                              
                                 Manufacture from materials of any heading
                              
                           
                                 Chapter 10
                              
                              
                                 Cereals
                              
                              
                                 Manufacture in which all the materials of Chapter 10 used are wholly obtained
                              
                           
                                 Chapter 11
                              
                              
                                 Products of the milling industry; malt; starches; inulin; wheat gluten
                              
                              
                                 Manufacture in which all the materials of Chapters 8, 10 and 11, headings 0701 , 0714 , 2302  and 2303 , and subheading 0710 10  used are wholly obtained
                              
                           
                                 Chapter 12
                              
                              
                                 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 ex Chapter 13
                              
                              
                                 Lac; gums, resins and other vegetable saps and extracts; except for:
                              
                              
                                 Manufacture from materials of any heading
                              
                           
                                 ex 1302 
                              
                              
                                 Pectic substances, pectinates and pectates
                              
                              
                                 Manufacture from materials of any heading and in which the weight of sugar used does not exceed 40 % of the weight of the final product
                              
                           
                                 Chapter 14
                              
                              
                                 Vegetable plaiting materials; vegetable products not elsewhere specified or included
                              
                              
                                 Manufacture from materials of any heading
                              
                           
                                 ex Chapter 15
                              
                              
                                 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 1504  to 1506 
                              
                              
                                 Fats and oils and their fractions, of fish or marine mammals; wool grease and fatty substances derived therefrom (including lanolin); other animal fats and oils and their fractions, whether or not refined, but not chemically modified
                              
                              
                                 Manufacture from materials of any heading
                              
                           
                                 1508 
                              
                              
                                 Groundnut oil and its fractions, whether or not refined, but not chemically modified
                              
                              
                                 Manufacture from materials of any subheading, except that of the product
                              
                           
                                 1509  and 1510 
                              
                              
                                 Olive oil and its fractions
                              
                              
                                 Manufacture in which all the vegetable materials used are wholly obtained
                              
                           
                                 1511 
                              
                              
                                 Palm oil and its fractions, whether or not refined, but not chemically modified
                              
                              
                                 Manufacture from materials of any subheading, except that of the product
                              
                           
                                 ex 1512 
                              
                              
                                 Sunflower seed oils and their fractions:
                              
                              
                                  
                              
                           
                                 
                                             —
                                          
                                          
                                             for technical or industrial uses other than the manufacture of foodstuffs for human consumption
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 
                                             —
                                          
                                          
                                             other
                                          
                                       
                              
                                 Manufacture in which all the vegetable materials used are wholly obtained
                              
                           
                                 1515 
                              
                              
                                 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified
                              
                              
                                 Manufacture from materials of any subheading, except that of the product
                              
                           
                                 ex 1516 
                              
                              
                                 Fats and oils and their fractions, of fish
                              
                              
                                 Manufacture from materials of any heading
                              
                           
                                 1520 
                              
                              
                                 Glycerol, crude; glycerol waters and glycerol lyes
                              
                              
                                 Manufacture from materials of any heading
                              
                           
                                 Chapter 16
                              
                              
                                 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
                              
                              
                                 Manufacture in which all the materials of Chapter 2, 3 and 16 used are wholly obtained
                              
                           
                                 ex Chapter 17
                              
                              
                                 Sugars and sugar confectionery; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 1702 
                              
                              
                                 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
                              
                              
                                  
                              
                           
                                 
                                             —
                                          
                                          
                                             Chemically-pure maltose and fructose
                                          
                                       
                              
                                 Manufacture from materials of any heading, including other materials of heading 1702 
                              
                           
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product, in which the weight of the materials of heading 1101  to 1108 , 1701  and 1703  used does not exceed 30 % of the weight of the final product
                              
                           
                                 1704 
                              
                              
                                 Sugar confectionery (including white chocolate), not containing cocoa
                              
                              
                                 Manufacture from materials of any heading, except that of the product, in which:
                                 
                                             —
                                          
                                          
                                             the weight of sugar used does not exceed 40 % of the weight of the final product
                                             or
                                          
                                       
                                             —
                                          
                                          
                                             the value of sugar used does not exceed 30 % of the ex-works price of the product
                                          
                                       
                           
                                 ex Chapter 18
                              
                              
                                 Cocoa and cocoa preparations; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product
                              
                           
                                 ex 1806 
                              
                              
                                 Chocolate and other food preparations containing cocoa; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product, in which:
                                 
                                             —
                                          
                                          
                                             the weight of sugar used does not exceed 40 % of the weight of the final product
                                             or
                                          
                                       
                                             —
                                          
                                          
                                             the value of sugar used does not exceed 30 % of the ex-works price of the product
                                          
                                       
                           
                                 1806 10 
                              
                              
                                 Cocoa powder, containing added sugar or other sweetening matters
                              
                              
                                 Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product
                              
                           
                                 1901 
                              
                              
                                 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401  to 0404 , not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
                              
                              
                                  
                              
                           
                                 
                                             —
                                          
                                          
                                             Malt extract
                                          
                                       
                              
                                 Manufacture from cereals of Chapter 10
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product, in which the individual weight of sugar and of the materials of Chapter 4 used does not exceed 40 % of the weight of the final product
                              
                           
                                 1902 
                              
                              
                                 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared
                              
                              
                                 Manufacture from materials of any heading, except that of the product, in which:
                                 
                                             —
                                          
                                          
                                             the weight of the materials of headings 1006  and 1101  to 1108  used does not exceed 20 % of the weight of the final product, and
                                          
                                       
                                             —
                                          
                                          
                                             the weight of the materials of Chapters 2, 3 and 16 used does not exceed 20 % of the weight of the final product
                                          
                                       
                           
                                 1903 
                              
                              
                                 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms
                              
                              
                                 Manufacture from materials of any heading, except potato starch of heading 1108 
                              
                           
                                 1904 
                              
                              
                                 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included
                              
                              
                                 Manufacture from materials of any heading, except that of the product, in which:
                                 
                                             —
                                          
                                          
                                             the weight of the materials of headings 1006  and 1101  to 1108  used does not exceed 20 % of the weight of the final product, and
                                          
                                       
                                             —
                                          
                                          
                                             the weight of sugar used does not exceed 40 % of the weight of the final product
                                          
                                       
                           
                                 1905 
                              
                              
                                 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
                              
                              
                                 Manufacture from materials of any heading, except that of the product, in which the weight of the materials of headings 1006  and 1101  to 1108  used does not exceed 20 % of the weight of the final product
                              
                           
                                 ex Chapter 20
                              
                              
                                 Preparations of vegetables, fruit, nuts or other parts of plants; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 2002 and 2003
                              
                              
                                 Tomatoes, mushrooms and truffles prepared or preserved otherwise than by vinegar or acetic acid
                              
                              
                                 Manufacture from materials of any heading, except that of the product, in which all the materials of Chapter 7 used are wholly obtained
                              
                           
                                 2006
                              
                              
                                 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallized)
                              
                              
                                 Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product
                              
                           
                                 2007
                              
                              
                                 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
                              
                              
                                 Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product
                              
                           
                                 ex 2008 
                              
                              
                                 Products, other than:
                                 
                                             —
                                          
                                          
                                             Nuts, not containing added sugar or spirits
                                          
                                       
                                             —
                                          
                                          
                                             Peanut butter; mixtures based on cereals; palm hearts; maize (corn)
                                          
                                       
                                             —
                                          
                                          
                                             Fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product
                              
                           
                                 2009
                              
                              
                                 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
                              
                              
                                 Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product
                              
                           
                                 ex Chapter 21
                              
                              
                                 Miscellaneous edible preparations; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 2103 
                              
                              
                                 
                                             —
                                          
                                          
                                             Sauces and preparations therefor; mixed condiments and mixed seasonings
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used
                              
                           
                                 
                                             —
                                          
                                          
                                             Mustard flour and meal and prepared mustard
                                          
                                       
                              
                                 Manufacture from materials of any heading
                              
                           
                                 2105 
                              
                              
                                 Ice cream and other edible ice, whether or not containing cocoa
                              
                              
                                 Manufacture from materials of any heading, except that of the product, in which:
                                 
                                             —
                                          
                                          
                                             the individual weight of sugar and of the materials of Chapter 4 used does not exceed 40 % of the weight of the final product
                                             and
                                          
                                       
                                             —
                                          
                                          
                                             the total combined weight of sugar and of the materials of Chapter 4 used does not exceed 60 % of the weight of the final product
                                          
                                       
                           
                                 2106 
                              
                              
                                 Food preparations not elsewhere specified or included
                              
                              
                                 Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product
                              
                           
                                 ex Chapter 22
                              
                              
                                 Beverages, spirits and vinegar; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product, in which all the materials of subheadings 0806 10 , 2009 61 , 2009 69  used are wholly obtained
                              
                           
                                 2202 
                              
                              
                                 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 2207  and 2208 
                              
                              
                                 Undenatured ethyl alcohol of an alcoholic strength by volume of higher or less than 80 % vol; spirits, liqueurs and other spirituous beverages
                              
                              
                                 Manufacture from materials of any heading, except heading 2207  or 2208 , in which all the materials of subheadings 0806 10 , 2009 61 , 2009 69  used are wholly obtained
                              
                           
                                 ex Chapter 23
                              
                              
                                 Residues and waste from the food industries; prepared animal fodder; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 2309 
                              
                              
                                 Preparations of a kind used in animal feeding
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             all the materials of Chapters 2 and 3 used are wholly obtained,
                                          
                                       
                                             —
                                          
                                          
                                             the weight of materials of Chapters 10 and 11 and headings 2302  and 2303  used does not exceed 20 % of the weight of the final product,
                                          
                                       
                                             —
                                          
                                          
                                             the individual weight of sugar and the materials of Chapter 4 used does not exceed 40 % of the weight of the final product, and
                                          
                                       
                                             —
                                          
                                          
                                             the total combined weight of sugar and the materials of Chapter 4 used does not exceed 50 % of the weight of the final product
                                          
                                       
                           
                                 ex Chapter 24
                              
                              
                                 Tobacco and manufactured tobacco substitutes; except for:
                              
                              
                                 Manufacture from materials of any heading in which the weight of materials of heading 2401  does not exceed 30 % of the total weight of materials of Chapter 24 used
                              
                           
                                 2401 
                              
                              
                                 Unmanufactured tobacco; tobacco refuse
                              
                              
                                 Manufacture in which all materials of heading 2401  are wholly obtained
                              
                           
                                 ex 2402 
                              
                              
                                 Cigarettes, of tobacco or of tobacco substitutes
                              
                              
                                 Manufacture from materials of any heading, except that of the product and of smoking tobacco of subheading 2403 19 , in which at least 10 % by weight of all materials of heading 2401  used is wholly obtained
                              
                           
                                 ex 2403 
                              
                              
                                 Products intended for inhalation through heated delivery or other means, without combustion
                              
                              
                                 Manufacture from materials of any heading, except that of the product, in which at least 10 % by weight of all materials of heading 2401  used is wholly obtained
                              
                           
                                 ex Chapter 25
                              
                              
                                 Salt; sulphur; earths and stone; plastering materials, lime and cement; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
                              
                           
                                 ex 2519 
                              
                              
                                 Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, natural magnesium carbonate (magnesite) may be used
                              
                           
                                 Chapter 26
                              
                              
                                 Ores, slag and ash
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 ex Chapter 27
                              
                              
                                 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex 2707 
                              
                              
                                 Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels
                              
                              
                                 Operations of refining and/or one or more specific process(es) (2)
                                 
                                 or
                                 Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                              
                           
                                 2710 
                              
                              
                                 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils
                              
                              
                                 Operations of refining and/or one or more specific process(es) (2)
                                 
                                 or
                                 Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                              
                           
                                 2711 
                              
                              
                                 Petroleum gases and other gaseous hydrocarbons
                              
                              
                                 Operations of refining and/or one or more specific process(es) (2)
                                 
                                 or
                                 Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                              
                           
                                 2712 
                              
                              
                                 Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured
                              
                              
                                 Operations of refining and/or one or more specific process(es) (2)
                                 
                                 or
                                 Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                              
                           
                                 2713 
                              
                              
                                 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
                              
                              
                                 Operations of refining and/or one or more specific process(es) (2)
                                 
                                 or
                                 Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                              
                           
                                 Chapter 28
                              
                              
                                 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex Chapter 29
                              
                              
                                 Organic chemicals; except for:
                              
                              
                                 Specific process(es) (5)
                                 
                                 or
                                 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex 2901 
                              
                              
                                 Acyclic hydrocarbons for use as power or heating fuels
                              
                              
                                 Specific process(es) (5)
                                 
                                 or
                                 Operations of refining and/or one or more specific process(es) (2)
                                 
                                 or
                                 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex 2902 
                              
                              
                                 Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels
                              
                              
                                 Specific process(es) (5)
                                 
                                 or
                                 Operations of refining and/or one or more specific process(es) (2)
                                 
                                 or
                                 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex 2905 
                              
                              
                                 Metal alcoholates of alcohols of this heading and of ethanol
                              
                              
                                 Specific process(es) (5)
                                 
                                 or
                                 Manufacture from materials of any heading, including other materials of heading 2905 . However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 Chapter 30
                              
                              
                                 Pharmaceutical products
                              
                              
                                 Specific process(es) (5)
                                 
                                 or
                                 Manufacture from materials of any heading
                              
                           
                                 Chapter 31
                              
                              
                                 Fertilizers
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 Chapter 32
                              
                              
                                 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
                              
                              
                                 Specific process(es) (5)
                                 
                                 or
                                 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 Chapter 33
                              
                              
                                 Essential oils and resinoids; perfumery, cosmetic or toilet preparations
                              
                              
                                 Specific process(es) (5)
                                 
                                 or
                                 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 Chapter 34
                              
                              
                                 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, 'dental waxes' and dental preparations with a basis of plaster
                              
                              
                                 Specific process(es) (5)
                                 
                                 or
                                 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 Chapter 35
                              
                              
                                 Albuminoidal substances; modified starches; glues; enzymes
                              
                              
                                 Specific process(es) (5)
                                 
                                 or
                                 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 Chapter 36
                              
                              
                                 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
                              
                              
                                 Specific process(es) (5)
                                 
                                 or
                                 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 Chapter 37
                              
                              
                                 Photographic or cinematographic goods
                              
                              
                                 Specific process(es) (5)
                                 
                                 or
                                 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex Chapter 38
                              
                              
                                 Miscellaneous chemical products; except for:
                              
                              
                                 Specific process(es) (5)
                                 
                                 or
                                 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex 3811 
                              
                              
                                 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:
                              
                              
                                 Specific process(es) (5)
                                 
                                 or
                              
                           
                                 
                                             —
                                          
                                          
                                             Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals
                                          
                                       
                              
                                 Manufacture in which the value of all the materials of heading 3811  used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex 3824 99  and ex 3826 00 
                              
                              
                                 Biodiesel
                              
                              
                                 Manufacture in which biodiesel is obtained through transesterification and/or esterification or through hydro-treatment
                              
                           
                                 Chapter 39
                              
                              
                                 Plastics and articles thereof
                              
                              
                                 Specific process(es) (5)
                                 
                                 or
                                 Manufacture from materials of any heading, except that of the product. However, materials of the same subheading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex Chapter 40
                              
                              
                                 Rubber and articles thereof; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex 4012 
                              
                              
                                 Retreaded pneumatic, solid or cushion tyres, of rubber
                              
                              
                                 Retreading of used tyres
                              
                           
                                 ex Chapter 41
                              
                              
                                 Raw hides and skins (other than furskins) and leather; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 4104  to 4106 
                              
                              
                                 Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared
                              
                              
                                 Re-tanning of tanned leather
                                 or
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 Chapter 42
                              
                              
                                 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex Chapter 43
                              
                              
                                 Furskins and artificial fur; manufactures thereof; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 ex 4302 
                              
                              
                                 Tanned or dressed furskins, assembled:
                              
                              
                                  
                              
                           
                                 
                                             —
                                          
                                          
                                             Plates, crosses and similar forms.
                                          
                                       
                              
                                 Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins
                              
                           
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from non-assembled, tanned or dressed furskins
                              
                           
                                 4303 
                              
                              
                                 Articles of apparel, clothing accessories and other articles of furskin
                              
                              
                                 Manufacture from non-assembled tanned or dressed furskins of heading 4302 
                              
                           
                                 ex Chapter 44
                              
                              
                                 Wood and articles of wood; wood charcoal; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex 4407 
                              
                              
                                 Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointed
                              
                              
                                 Planing, sanding or end-jointing
                              
                           
                                 ex 4408 
                              
                              
                                 Sheets for veneering (including those obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointed
                              
                              
                                 Splicing, planing, sanding or end-jointing
                              
                           
                                 ex 4410  to ex 4413 
                              
                              
                                 Beadings and mouldings, including moulded skirting and other moulded boards
                              
                              
                                 Beading or moulding
                              
                           
                                 ex 4415 
                              
                              
                                 Packing cases, boxes, crates, drums and similar packings, of wood
                              
                              
                                 Manufacture from boards not cut to size
                              
                           
                                 ex 4418 
                              
                              
                                 
                                             —
                                          
                                          
                                             Builders' joinery and carpentry of wood
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used
                              
                           
                                 
                                             —
                                          
                                          
                                             Beadings and mouldings
                                          
                                       
                              
                                 Beading or moulding
                              
                           
                                 ex 4421 
                              
                              
                                 Match splints; wooden pegs or pins for footwear
                              
                              
                                 Manufacture from wood of any heading, except drawn wood of heading 4409 
                              
                           
                                 Chapter 45
                              
                              
                                 Cork and articles of cork
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 Chapter 46
                              
                              
                                 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 Chapter 47
                              
                              
                                 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 Chapter 48
                              
                              
                                 Paper and paperboard; articles of paper pulp, of paper or of paperboard
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 Chapter 49
                              
                              
                                 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
                              
                              
                                 Manufacture from materials of any heading except that of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex Chapter 50
                              
                              
                                 Silk; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 ex 5003 
                              
                              
                                 Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed
                              
                              
                                 Carding or combing of silk waste
                              
                           
                                 5004  to ex 5006 
                              
                              
                                 Silk yarn and yarn spun from silk waste
                              
                              
                                 
                                     (3)
                                 
                                 Spinning of natural fibres
                                 or
                                 Extrusion of man-made continuous filament combined with spinning
                                 or
                                 Extrusion of man-made continuous filament combined with twisting
                                 or
                                 Twisting combined with any mechanical operation
                              
                           
                                 5007 
                              
                              
                                 Woven fabrics of silk or of silk waste
                              
                              
                                 
                                     (3)
                                 
                                 Spinning of natural and/or man-made staple fibres combined with weaving
                                 or
                                 Extrusion of man-made filament yarn combined with weaving
                                 or
                                 Twisting or any mechanical operation combined with weaving
                                 or
                                 Weaving combined with dyeing
                                 or
                                 Yarn dyeing combined with weaving
                                 or
                                 Weaving combined with printing
                                 or
                                 Printing (as standalone operation)
                              
                           
                                 ex Chapter 51
                              
                              
                                 Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 5106  to 5110 
                              
                              
                                 Yarn of wool, of fine or coarse animal hair or of horsehair
                              
                              
                                 
                                     (3)
                                 
                                 Spinning of natural fibres
                                 or
                                 Extrusion of man-made fibres combined with spinning
                                 or
                                 Twisting combined with any mechanical operation
                              
                           
                                 5111  to 5113 
                              
                              
                                 Woven fabrics of wool, of fine or coarse animal hair or of horsehair:
                              
                              
                                 
                                     (3)
                                 
                                 Spinning of natural and/or man-made staple fibres combined with weaving
                                 or
                                 Extrusion of man-made filament yarn combined with weaving
                                 or
                                 Weaving combined with dyeing
                                 or
                                 Yarn dyeing combined with weaving
                                 or
                                 Weaving combined with printing
                                 or
                                 Printing (as standalone operation)
                              
                           
                                 ex Chapter 52
                              
                              
                                 Cotton; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 5204  to 5207 
                              
                              
                                 Yarn and thread of cotton
                              
                              
                                 
                                     (3)
                                 
                                 Spinning of natural fibres
                                 or
                                 Extrusion of man-made fibres combined with spinning
                                 or
                                 Twisting combined with any mechanical operation
                              
                           
                                 5208  to 5212 
                              
                              
                                 Woven fabrics of cotton
                              
                              
                                 
                                     (3)
                                 
                                 Spinning of natural and/or man-made staple fibres combined with weaving
                                 or
                                 Extrusion of man-made filament yarn combined with weaving
                                 or
                                 Twisting or any mechanical operation combined with weaving
                                 or
                                 Weaving combined with dyeing or with coating or with laminating
                                 or
                                 Yarn dyeing combined with weaving
                                 or
                                 Weaving combined with printing
                                 or
                                 Printing (as standalone operation)
                              
                           
                                 ex Chapter 53
                              
                              
                                 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 5306  to 5308 
                              
                              
                                 Yarn of other vegetable textile fibres;
                                 paper yarn
                              
                              
                                 
                                     (3)
                                 
                                 Spinning of natural fibres
                                 or
                                 Extrusion of man-made fibres combined with spinning
                                 or
                                 Twisting combined with any mechanical operation
                              
                           
                                 5309  to 5311 
                              
                              
                                 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:
                              
                              
                                 
                                     (3)
                                 
                                 Spinning of natural and/or man-made staple fibres combined with weaving
                                 or
                                 Extrusion of man-made filament yarn combined with weaving
                                 or
                                 Weaving combined with dyeing or with coating or with laminating
                                 or
                                 Yarn dyeing combined with weaving
                                 or
                                 Weaving combined with printing
                                 or
                                 Printing (as standalone operation)
                              
                           
                                 5401  to 5406 
                              
                              
                                 Yarn, monofilament and thread of man-made filaments
                              
                              
                                 
                                     (3)
                                 
                                 Spinning of natural fibres
                                 or
                                 Extrusion of man-made fibres combined with spinning
                                 or
                                 Twisting combined with any mechanical operation
                              
                           
                                 5407  and 5408 
                              
                              
                                 Woven fabrics of man-made filament yarn
                              
                              
                                 
                                     (3)
                                 
                                 Spinning of natural and/or man-made staple fibres combined with weaving
                                 or
                                 Extrusion of man-made filament yarn combined with weaving
                                 or
                                 Twisting or any mechanical operation combined with weaving
                                 or
                                 Yarn dyeing combined with weaving
                                 or
                                 Weaving combined with dyeing or with coating or with laminating
                                 or
                                 Weaving combined with printing
                                 or
                                 Printing (as standalone operation)
                              
                           
                                 5501  to 5507 
                              
                              
                                 Man-made staple fibres
                              
                              
                                 Extrusion of man-made fibres
                              
                           
                                 5508  to 5511 
                              
                              
                                 Yarn and sewing thread of man-made staple fibres
                              
                              
                                 
                                     (3)
                                 
                                 Spinning of natural fibres
                                 or
                                 Extrusion of man-made fibres combined with spinning
                                 or
                                 Twisting combined with any mechanical operation
                              
                           
                                 5512  to 5516 
                              
                              
                                 Woven fabrics of man-made staple fibres:
                              
                              
                                 
                                     (3)
                                 
                                 Spinning of natural and/or man-made staple fibres combined with weaving
                                 or
                                 Extrusion of man-made filament yarn combined with weaving
                                 or
                                 Twisting or any mechanical operation combined with weaving
                                 or
                                 Weaving combined with dyeing or with coating or with laminating
                                 or
                                 Yarn dyeing combined with weaving
                                 or
                                 Weaving combined with printing
                                 or
                                 Printing (as standalone operation)
                              
                           
                                 ex Chapter 56
                              
                              
                                 Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:
                              
                              
                                 
                                     (3)
                                 
                                 Spinning of natural fibres
                                 or
                                 Extrusion of man-made fibres combined with spinning
                              
                           
                                 5601 
                              
                              
                                 Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps
                              
                              
                                 Spinning of natural fibres
                                 or
                                 Extrusion of man-made fibres combined with spinning
                                 or
                                 Flocking combined with dyeing or printing
                                 or
                                 Coating, flocking, laminating, or metalizing combined with at least two other main preparatory or finishing operations (such as calendering, shrink-resistance processes, heat setting, permanent finishing) provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 5602 
                              
                              
                                 Felt, whether or not impregnated, coated, covered or laminated:
                              
                              
                                  
                              
                           
                                 
                                             —
                                          
                                          
                                             Needleloom felt
                                          
                                       
                              
                                 
                                     (3)
                                 
                                 Extrusion of man-made fibres combined with fabric formation. However:
                                 
                                             —
                                          
                                          
                                             polypropylene filament of heading 5402 ,
                                          
                                       
                                             —
                                          
                                          
                                             polypropylene fibres of heading 5503  or 5506 , or
                                          
                                       
                                             —
                                          
                                          
                                             polypropylene filament tow of heading 5501 ,
                                          
                                       of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product
                                 or
                                 Non-woven fabric formation alone in the case of felt made from natural fibres
                              
                           
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 
                                     (3)
                                 
                                 Extrusion of man-made fibres combined with fabric formation
                                 or
                                 Non-woven fabric formation alone in the case of other felt made from natural fibres
                              
                           
                                 5603 
                              
                              
                                 Nonwovens whether or not impregnated, coated, covered or laminated
                              
                              
                                  
                              
                           
                                 5603 11  to 5603 14 
                              
                              
                                 Nonwovens whether or not impregnated, coated, covered or laminated of man-made filaments
                              
                              
                                 Manufacture from
                                 
                                             —
                                          
                                          
                                             directionally or randomly oriented filaments
                                             or
                                          
                                       
                                             —
                                          
                                          
                                             substances or polymers of natural or man-made origin,
                                          
                                       followed in both cases by bonding into a nonwoven
                              
                           
                                 5603 91  to 5603 94 
                              
                              
                                 Nonwovens whether or not impregnated, coated, covered or laminated, other than of man-made filaments
                              
                              
                                 Manufacture from
                                 
                                             —
                                          
                                          
                                             directionally or randomly oriented staple fibres
                                             and/or
                                          
                                       
                                             —
                                          
                                          
                                             chopped yarns, of natural or man-made origin,
                                          
                                       followed in both by bonding into a nonwoven
                              
                           
                                 5604 
                              
                              
                                 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404  or 5405 , impregnated, coated, covered or sheathed with rubber or plastics:
                              
                              
                                  
                              
                           
                                 
                                             —
                                          
                                          
                                             Rubber thread and cord, textile covered
                                          
                                       
                              
                                 Manufacture from rubber thread or cord, not textile covered
                              
                           
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 
                                     (3)
                                 
                                 Spinning of natural fibres
                                 or
                                 Extrusion of man-made fibres combined with spinning
                                 or
                                 Twisting combined with any mechanical operation
                              
                           
                                 5605 
                              
                              
                                 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404  or 5405 , combined with metal in the form of thread, strip or powder or covered with metal
                              
                              
                                 
                                     (3)
                                 
                                 Spinning of natural and/or man-made staple fibres
                                 or
                                 Extrusion of man-made fibres combined with spinning
                                 or
                                 Twisting combined with any mechanical operation
                              
                           
                                 5606 
                              
                              
                                 Gimped yarn, and strip and the like of heading 5404  or 5405 , gimped (other than those of heading 5605  and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn
                              
                              
                                 
                                     (3)
                                 
                                 Extrusion of man-made fibres combined with spinning
                                 or
                                 Twisting combined with gimping
                                 or
                                 Spinning of natural and/or man-made staple fibres
                                 or
                                 Flocking combined with dyeing
                              
                           
                                 Chapter 57
                              
                              
                                 Carpets and other textile floor coverings:
                              
                              
                                 
                                     (3)
                                 
                                 Spinning of natural and/or man-made staple fibres combined with weaving or with tufting
                                 or
                                 Extrusion of man-made filament yarn combined with weaving or with tufting
                                 or
                                 Manufacture from coir yarn or sisal yarn or jute yarn or classical ring spun viscose yarn
                                 or
                                 Tufting combined with dyeing or with printing
                                 or
                                 Flocking combined with dyeing or with printing
                                 or
                                 Extrusion of man-made fibres combined with non-woven techniques including needle punching
                                 Jute fabric may be used as a backing
                              
                           
                                 ex Chapter 58
                              
                              
                                 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:
                              
                              
                                 
                                     (3)
                                 
                                 Spinning of natural and/or man-made staple fibres combined with weaving or tufting
                                 or
                                 Extrusion of man-made filament yarn combined with weaving or with tufting
                                 or
                                 Weaving combined with dyeing or with flocking or with coating or with laminating or with metalizing
                                 or
                                 Tufting combined with dyeing or with printing
                                 or
                                 Flocking combined with dyeing or with printing
                                 or
                                 Yarn dyeing combined with weaving
                                 or
                                 Weaving combined with printing
                                 or
                                 Printing (as standalone operation)
                              
                           
                                 5805 
                              
                              
                                 Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 5810 
                              
                              
                                 Embroidery in the piece, in strips or in motifs
                              
                              
                                 Embroidering in which the value of all the materials of any heading, except that of the product, used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 5901 
                              
                              
                                 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
                              
                              
                                 Weaving combined with dyeing or with flocking or with coating or with laminating or with metalizing
                                 or
                                 Flocking combined with dyeing or with printing
                              
                           
                                 5902 
                              
                              
                                 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:
                              
                              
                                  
                              
                           
                                 
                                             —
                                          
                                          
                                             Containing not more than 90 % by weight of textile materials
                                          
                                       
                              
                                 Weaving
                              
                           
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Extrusion of man-made fibres combined with weaving
                              
                           
                                 5903 
                              
                              
                                 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 
                              
                              
                                 Weaving combined with impregnating or with coating or with covering or with laminating or with metalizing
                                 or
                                 Weaving combined with printing
                                 or
                                 Printing (as standalone operation)
                              
                           
                                 5904 
                              
                              
                                 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
                              
                              
                                 
                                     (3)
                                 
                                 Weaving combined with dyeing or with coating or with laminating or with metalizing
                                 Jute fabric may be used as a backing.
                              
                           
                                 5905 
                              
                              
                                 Textile wall coverings:
                                 
                                             —
                                          
                                          
                                             Impregnated, coated, covered or laminated with rubber, plastics or other materials
                                          
                                       
                              
                                 Weaving, knitting or non-woven fabric formation combined with impregnating or with coating or with covering or with laminating or with metalizing
                              
                           
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 
                                     (3)
                                 
                                 Spinning of natural and/or man-made staple fibres combined with weaving
                                 or
                                 Extrusion of man-made filament yarn combined with weaving
                                 or
                                 Weaving, knitting or non-woven fabric formation combined with dyeing or with coating or with laminating
                                 or
                                 Weaving combined with printing
                                 or
                                 Printing (as standalone operation)
                              
                           
                                 5906 
                              
                              
                                 Rubberised textile fabrics, other than those of heading 5902:
                                 
                                             —
                                          
                                          
                                             Knitted or crocheted fabrics
                                          
                                       
                              
                                 
                                     (3)
                                 
                                 Spinning of natural and/or man-made staple fibres combined with knitting/crocheting
                                 or
                                 Extrusion of man-made filament yarn combined with knitting/crocheting
                                 or
                                 Knitting or crocheting combined with rubberising
                                 or
                                 Rubberising combined with at least two other main preparatory or finishing operations (such as calendering, shrink-resistance processes, heat setting, permanent finishing) provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 
                                             —
                                          
                                          
                                             Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials
                                          
                                       
                              
                                 Extrusion of man-made fibres combined with weaving
                              
                           
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Weaving, knitting or non-woven process combined with dyeing or with coating/rubberising
                                 or
                                 Yarn dyeing combined with weaving, knitting or non-woven process
                                 or
                                 Rubberising combined with at least two other main preparatory or finishing operations (such as calendering, shrink-resistance processes, heat setting, permanent finishing) provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 5907 
                              
                              
                                 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
                              
                              
                                 Weaving or knitting or non-woven fabric formation combined with dyeing or with printing or with coating or with impregnating or with covering
                                 or
                                 Flocking combined with dyeing or with printing
                                 or
                                 Printing (as standalone operation)
                              
                           
                                 5908 
                              
                              
                                 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefore, whether or not impregnated:
                              
                              
                                  
                              
                           
                                 
                                             —
                                          
                                          
                                             Incandescent gas mantles, impregnated
                                          
                                       
                              
                                 Manufacture from tubular knitted/crocheted gas mantle fabric
                              
                           
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 5909  to 5911 
                              
                              
                                 Textile articles of a kind suitable for industrial use:
                              
                              
                                 
                                     (3)
                                 
                                 Spinning of natural and/or of man-made staple fibres combined with weaving
                                 or
                                 Extrusion of man-made fibres combined with weaving
                                 or
                                 Weaving combined with dyeing or with coating or with laminating
                                 or
                                 Coating, flocking, laminating or metalizing combined with at least two other main preparatory or finishing operations (such as calendering, shrink-resistance processes, heat setting, permanent finishing) provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 Chapter 60
                              
                              
                                 Knitted or crocheted fabrics
                              
                              
                                 
                                     (3)
                                 
                                 Spinning of natural and/or man-made staple fibres combined with knitting/crocheting
                                 or
                                 Extrusion of man-made filament yarn combined with knitting/crocheting
                                 or
                                 Knitting/crocheting combined with dyeing or with flocking or with coating or with laminating or with printing
                                 or
                                 Flocking combined with dyeing or with printing
                                 or
                                 Yarn dyeing combined with knitting/crocheting
                                 or
                                 Twisting or texturing combined with knitting/crocheting provided that the value of the non-twisted/non-textured yarns used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 Chapter 61
                              
                              
                                 Articles of apparel and clothing accessories, knitted or crocheted:
                              
                              
                                  
                              
                           
                                 
                                             —
                                          
                                          
                                             Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
                                          
                                       
                              
                                 
                                     (3)
                                     (4)
                                 
                                 Knitting or crocheting combined with making-up including cutting of fabric
                              
                           
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 
                                     (3)
                                 
                                 Spinning of natural and/or man-made staple fibres combined with knitting or crocheting
                                 or
                                 Extrusion of man-made filament yarn combined with knitting or crocheting
                                 or
                                 Knitting and making-up in one operation
                              
                           
                                 ex Chapter 62
                              
                              
                                 Articles of apparel and clothing accessories, not knitted or crocheted; except for:
                              
                              
                                 
                                     (3)
                                     (4)
                                 
                                 Weaving combined with making-up including cutting of fabric
                                 or
                                 Making-up including cutting of fabric preceded by printing (as standalone operation)
                              
                           
                                 ex 6202 , ex 6204 , ex 6206 , ex 6209  and ex 6211 
                              
                              
                                 Women's, girls' and babies' clothing and clothing accessories for babies, embroidered
                              
                              
                                 
                                     (4)
                                 
                                 Weaving combined with making-up including cutting of fabric
                                 or
                                 Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex 6210  and ex 6216 
                              
                              
                                 Fire-resistant equipment of fabric covered with foil of aluminised polyester
                              
                              
                                 
                                     (3)
                                     (4)
                                 
                                 Weaving combined with making-up including cutting of fabric
                                 or
                                 Coating or laminating provided that the value of the uncoated or unlaminated fabric used does not exceed 40 % of the ex-works price of the product, combined with making-up including cutting of fabric
                              
                           
                                 ex 6212 
                              
                              
                                 Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, knitted or crocheted, obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
                              
                              
                                 
                                     (3)
                                     (4)
                                 
                                 Knitting combined with making-up including cutting of fabric
                                 or
                                 Making-up including cutting of fabric preceded by printing (as standalone operation)
                              
                           
                                 6213  and 6214 
                              
                              
                                 Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             Embroidered
                                          
                                       
                              
                                 
                                     (3)
                                     (4)
                                 
                                 Weaving combined with making-up including cutting of fabric
                                 or
                                 Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
                                 or
                                 Making-up including cutting of fabric preceded by printing (as standalone operation)
                              
                           
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 
                                     (3)
                                     (4)
                                 
                                 Weaving combined with making-up including cutting of fabric
                                 or
                                 Making-up preceded by printing (as standalone operation)
                              
                           
                                 6217 
                              
                              
                                 Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212 :
                              
                              
                                  
                              
                           
                                 
                                             —
                                          
                                          
                                             Embroidered
                                          
                                       
                              
                                 
                                     (4)
                                 
                                 Weaving combined with making-up including cutting of fabric
                                 or
                                 Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
                                 or
                                 Making-up preceded by printing (as standalone operation)
                              
                           
                                 
                                             —
                                          
                                          
                                             Fire-resistant equipment of fabric covered with foil of aluminised polyester
                                          
                                       
                              
                                 
                                     (4)
                                 
                                 Weaving combined with making-up including cutting of fabric
                                 or
                                 Coating or laminating provided that the value of the uncoated or unlaminated fabric used does not exceed 40 % of the ex-works price of the product combined with making-up including cutting of fabric
                              
                           
                                 
                                             —
                                          
                                          
                                             Interlinings for collars and cuffs, cut out
                                          
                                       
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                           
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 
                                     (4)
                                 
                                 Weaving combined with making-up including cutting of fabric
                              
                           
                                 ex Chapter 63
                              
                              
                                 Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 6301  to 6304 
                              
                              
                                 Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:
                              
                              
                                  
                              
                           
                                 
                                             —
                                          
                                          
                                             Of felt, of nonwovens
                                          
                                       
                              
                                 
                                     (3)
                                 
                                 Non-woven fabric formation combined with making-up including cutting of fabric
                              
                           
                                 
                                             —
                                          
                                          
                                             Other:
                                          
                                       
                              
                                  
                              
                           
                                 
                                             --
                                          
                                          
                                             bestickt
                                          
                                       
                              
                                 
                                     (3)
                                     (4)
                                 
                                 Weaving or knitting/crocheting combined with making-up including cutting of fabric
                                 or
                                 Manufacture from unembroidered fabric (other than knitted or crocheted), provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 
                                             --
                                          
                                          
                                             andere
                                          
                                       
                              
                                 
                                     (3)
                                     (4)
                                 
                                 Weaving or knitting/crocheting combined with making-up including cutting of fabric
                              
                           
                                 6305 
                              
                              
                                 Sacks and bags, of a kind used for the packing of goods
                              
                              
                                 
                                     (3) Extrusion of man-made fibres or spinning of natural and/or man-made staple fibres, combined with weaving or with knitting and making-up including cutting of fabric
                              
                           
                                 6306 
                              
                              
                                 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:
                              
                              
                                  
                              
                           
                                 
                                             —
                                          
                                          
                                             Of nonwovens
                                          
                                       
                              
                                 
                                     (3)
                                     (4)
                                 
                                 Non-woven fabric formation combined with making-up including cutting of fabric
                              
                           
                                 
                                             —
                                          
                                          
                                             Other
                                          
                                       
                              
                                 
                                     (3)
                                     (4)
                                 
                                 Weaving combined with making-up including cutting of fabric
                              
                           
                                 6307 
                              
                              
                                 Other made-up articles, including dress patterns
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 6308 
                              
                              
                                 Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale
                              
                              
                                 Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set
                              
                           
                                 ex Chapter 64
                              
                              
                                 Footwear, gaiters and the like; parts of such articles; except for:
                              
                              
                                 Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406 
                              
                           
                                 6406 
                              
                              
                                 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 Chapter 65
                              
                              
                                 Headgear and parts thereof
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 Chapter 66
                              
                              
                                 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 Chapter 67
                              
                              
                                 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 Chapter 68
                              
                              
                                 Articles of stone, plaster, cement, asbestos, mica or similar materials
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
                              
                           
                                 Chapter 69
                              
                              
                                 Ceramic products
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 ex Chapter 70
                              
                              
                                 Glass and glassware
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 7010 
                              
                              
                                 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 7013 
                              
                              
                                 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010  or 7018 )
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 ex Chapter 71
                              
                              
                                 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
                              
                           
                                 ex 7102 , ex 7103  and ex 7104 
                              
                              
                                 Worked precious or semi-precious stones (natural, synthetic or reconstructed)
                              
                              
                                 Manufacture of materials of any subheading except that of the product
                              
                           
                                 7106 , 7108  and 7110 
                              
                              
                                 Precious metals:
                              
                              
                                 Manufacture from materials of any heading, except those of headings 7106 , 7108  and 7110 , or
                                 electrolytic, thermal or chemical separation of precious metals of heading 7106 , 7108  or 7110 , or
                                 fusion and/or alloying of precious metals of heading 7106 , 7108  or 7110  with each other or with base metals or purification
                              
                           
                                 
                                             —
                                          
                                          
                                             Unwrought
                                          
                                       
                           
                                 
                                             —
                                          
                                          
                                             Semi-manufactured or in powder form
                                          
                                       
                              
                                 Manufacture from unwrought precious metals
                              
                           
                                 ex 7107 , ex 7109  and ex 7111 
                              
                              
                                 Metals clad with precious metals, semi-manufactured
                              
                              
                                 Manufacture from metals clad with precious metals, unwrought
                              
                           
                                 ex Chapter 72
                              
                              
                                 Iron and steel; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 7207 
                              
                              
                                 Semi-finished products of iron or non-alloy steel
                              
                              
                                 Manufacture from materials of heading 7201 , 7202 , 7203 , 7204  or 7205 
                              
                           
                                 7208  to 7212 
                              
                              
                                 Flat-rolled products of iron or non-alloy steel
                              
                              
                                 Manufacture from semi-finished materials of heading 7207 
                              
                           
                                 7213  to 7216 
                              
                              
                                 Bars and sections bars and rods, angles, shapes and sections of iron or non-alloy steel
                              
                              
                                 Manufacture from ingots or other primary forms of heading 7206 
                              
                           
                                 7217 
                              
                              
                                 Wire of iron or non-alloy steel
                              
                              
                                 Manufacture from semi-finished materials of heading 7207 
                              
                           
                                 7218 91  and 7218 99 
                              
                              
                                 Semi-finished products
                              
                              
                                 Manufacture from materials of heading 7201 , 7202 , 7203 , 7204  or 7205 
                              
                           
                                 7219  to 7222 
                              
                              
                                 Flat-rolled products, bars and rods, angles, shapes and sections of stainless steel
                              
                              
                                 Manufacture from ingots or other primary forms of heading 7218 
                              
                           
                                 7223 
                              
                              
                                 Wire of stainless steel
                              
                              
                                 Manufacture from semi-finished materials of heading 7218 
                              
                           
                                 7224 90 
                              
                              
                                 Semi-finished products
                              
                              
                                 Manufacture from materials of heading 7201 , 7202 , 7203 , 7204  or 7205 
                              
                           
                                 7225  to 7228 
                              
                              
                                 Flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel
                              
                              
                                 Manufacture from ingots or other primary forms of heading 7206 , 7218  or 7224 
                              
                           
                                 7229 
                              
                              
                                 Wire of other alloy steel
                              
                              
                                 Manufacture from semi-finished materials of heading 7224 
                              
                           
                                 ex Chapter 73
                              
                              
                                 Articles of iron or steel; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 ex 7301 
                              
                              
                                 Sheet piling
                              
                              
                                 Manufacture from materials of heading 7207 
                              
                           
                                 7302 
                              
                              
                                 Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails
                              
                              
                                 Manufacture from materials of heading 7206 
                              
                           
                                 7304 , 7305  and 7306 
                              
                              
                                 Tubes, pipes and hollow profiles, of iron or steel
                              
                              
                                 Manufacture from materials of heading 7206  to 7212  and 7218  or 7224 
                              
                           
                                 ex 7307 
                              
                              
                                 Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts
                              
                              
                                 Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product
                              
                           
                                 7308 
                              
                              
                                 Structures (excluding prefabricated buildings of heading 9406 ) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel
                              
                              
                                 Manufacture from materials of any heading, except that of the product. However, welded angles, shapes and sections of heading 7301  may not be used
                              
                           
                                 ex 7315 
                              
                              
                                 Skid chain
                              
                              
                                 Manufacture in which the value of all the materials of heading 7315  used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex Chapter 74
                              
                              
                                 Copper and articles thereof; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 7403 
                              
                              
                                 Refined copper and copper alloys, unwrought
                              
                              
                                 Manufacture from materials of any heading
                              
                           
                                 7408 
                              
                              
                                 Copper wire
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             From materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             In which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                           
                                 Chapter 75
                              
                              
                                 Nickel and articles thereof
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 ex Chapter 76
                              
                              
                                 Aluminium and articles thereof; except for:
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             From materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             In which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                           
                                 7601 
                              
                              
                                 Unwrought aluminium
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             From materials of any heading, except that of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             In which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       or
                                 Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium
                              
                           
                                 7602 
                              
                              
                                 Aluminium waste or scrap
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 ex 7616 
                              
                              
                                 Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             From materials of any heading, except that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used; and
                                          
                                       
                                             —
                                          
                                          
                                             In which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                           
                                 Chapter 78
                              
                              
                                 Lead and articles thereof
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 Chapter 79
                              
                              
                                 Zinc and articles thereof
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 Chapter 80
                              
                              
                                 Tin and articles thereof
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 Chapter 81
                              
                              
                                 Other base metals; cermets; articles thereof
                              
                              
                                 Manufacture from materials of any heading
                              
                           
                                 ex Chapter 82
                              
                              
                                 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 8206 
                              
                              
                                 Tools of two or more of the headings 8202  to 8205 , put up in sets for retail sale
                              
                              
                                 Manufacture from materials of any heading, except those of headings 8202  to 8205 . However, tools of headings 8202  to 8205  may be incorporated into the set, provided that their total value does not exceed 15 % of the ex-works price of the set
                              
                           
                                 Chapter 83
                              
                              
                                 Miscellaneous articles of base metal
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex Chapter 84
                              
                              
                                 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 8407 
                              
                              
                                 Spark-ignition reciprocating or rotary internal combustion piston engines
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 8408 
                              
                              
                                 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 8425  to 8430 
                              
                              
                                 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks:
                                 Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane
                                 Fork-lift trucks; other works trucks fitted with lifting or handling equipment
                                 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)
                                 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and roadrollers
                                 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; piledrivers and pile extractors; snowploughs and snowblowers
                              
                              
                                 Manufacture from materials of any heading, except that of the product and heading 8431 
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 8444  to 8447 
                              
                              
                                 Machines for extruding, drawing, texturing or cutting man-made textile materials:
                                 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446  or 8447 
                                 Weaving machines (looms):
                                 Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting
                              
                              
                                 Manufacture from materials of any heading, except that of the product and heading 8448 
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 8456  to 8465 
                              
                              
                                 Machine tools for working any material by removal of material
                                 Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal
                                 Lathes for removing metal Machine tools
                              
                              
                                 Manufacture from materials of any heading, except that of the product and heading 8466 
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 8470  to 8472 
                              
                              
                                 Calculating machines and pocket-size data-recording, reproducing and displaying machines with calculating functions; accounting machines, postage- franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers
                                 Automatic data-processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data
                                 Other office machines
                              
                              
                                 Manufacture from materials of any heading, except that of the product and heading 8473 
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex Chapter 85
                              
                              
                                 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 8501  to 8502 
                              
                              
                                 Electric motors and generators
                                 Electric generating sets and rotary converters
                              
                              
                                 Manufacture from materials of any heading, except that of the product and heading 8503 
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 8519 , 8521 
                              
                              
                                 Sound recording or sound reproducing apparatus
                                 Video recording or reproducing apparatus, whether or not incorporating a video tuner
                              
                              
                                 Manufacture from materials of any heading, except that of the product and heading 8522 
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 8525  to 8528 
                              
                              
                                 Transmission apparatus for radio-broadcasting or television, television cameras, digital cameras and video camera recorders
                                 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
                                 Reception apparatus for radio-broadcasting
                                 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, or video recording or reproducing apparatus
                              
                              
                                 Manufacture from materials of any heading, except that of the product and heading 8529 
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 8535  to 8537 
                              
                              
                                 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits; connectors for optical fibres, optical fibre bundles or cables; boards, panels, consoles, desks, cabinets and other bases, for electric control or the distribution of electricity:
                              
                              
                                 Manufacture from materials of any heading, except that of the product and heading 8538 
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 8542 31  to 8542 39 
                              
                              
                                 Monolithic integrated circuits
                              
                              
                                 Diffusion in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant assembled or not and/or tested in a non-party
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 8544  to 8548 
                              
                              
                                 Insulated wire, cable (and other insulated electric conductors, optical fibre cables)
                                 Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, of a kind used for electrical purposes
                                 Electrical insulators of any material
                                 Insulating fittings for electrical machines, appliances or equipment, electrical conduit tubing and joints therefor, of base metal lined with insulating material
                                 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 Chapter 86
                              
                              
                                 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex Chapter 87
                              
                              
                                 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for:
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 45 % of the ex-works price of the product
                              
                           
                                 8708 
                              
                              
                                 Parts and accessories for vehicles of headings 8701  to 8705 
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 8711 
                              
                              
                                 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 Chapter 88
                              
                              
                                 Aircraft, spacecraft, and parts thereof
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 Chapter 89
                              
                              
                                 Ships, boats and floating structures
                              
                              
                                 Manufacture from materials of any heading, except that of the product; however, hulls of heading 8906  may not be used
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex Chapter 90
                              
                              
                                 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 9001 50 
                              
                              
                                 Spectacle lenses of other materials than glass
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Manufacture in which one of the following operations is made:
                                 
                                             —
                                          
                                          
                                             surfacing of the semi-finished lens into a finished ophthalmic lens with optical corrective power meant to be mounted on a pair of spectacles
                                          
                                       
                                             —
                                          
                                          
                                             coating of the lens through appropriated treatments to improve vision and ensure protection of the wearer
                                          
                                       or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 Chapter 91
                              
                              
                                 Clocks and watches and parts thereof
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 Chapter 92
                              
                              
                                 Musical instruments; parts and accessories of such articles
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 Chapter 93
                              
                              
                                 Arms and ammunition; parts and accessories thereof
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 Chapter 94
                              
                              
                                 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 Chapter 95
                              
                              
                                 Toys, games and sports requisites; parts and accessories thereof
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 Chapter 96
                              
                              
                                 Miscellaneous manufactured articles
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                                 or
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 Chapter 97
                              
                              
                                 Works of art, collectors' pieces and antiques
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
               
               
                  
                     ANNEX III
                     TEXT OF THE ORIGIN DECLARATION
                     The origin declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
                     
                        Albanian version
                     
                     Eksportuesi i produkteve të mbuluara nga ky dokument (autorizim doganor Nr. …(1)) deklaron që përveç rasteve kur tregohet qartësisht ndryshe, këto produkte janë me origjine preferenciale …(2) n në përputhje me Rregullat kalimtare të origjinës.
                     
                        Arabic version
                     
                     
                        L1142022EN8810120220405EN0009.0001901912DRAFTDECISION No …/2022 OF THE EEA JOINT COMMITTEEof …amending Protocol 4 on rules of origin to the EEA AgreementTHE EEA JOINT COMMITTEE,Having regard to the Agreement on the European Economic Area (the EEA Agreement), and in particular Article 98 thereof,Whereas:(1)Article 9 of the EEA Agreement refers to Protocol 4 to the EEA Agreement (Protocol 4) which lays down the rules of origin.(2)The Regional Convention on pan-Euro-Mediterranean preferential rules of originOJ L 54, 26.2.2013, p. 4. (the PEM Convention) aims to transpose the existing bilateral systems of rules of origin established in bilateral free trade agreements concluded among the Contracting Parties to the PEM Convention into a multilateral framework, without prejudice to the principles laid down in those bilateral agreements.(3)The Union, Norway and Liechtenstein signed the PEM Convention on 15 June 2011 and Iceland signed the PEM Convention on 30 June 2011.(4)The Union, Norway, Iceland and Liechtenstein each deposited their instrument of acceptance with the depositary of the PEM Convention on 26 March 2012, 9 November 2011, 12 March 2012 and 28 November 2011, respectively. Consequently, and in accordance with Article 10(3) of the PEM Convention, the PEM Convention entered into force on 1 January 2012 as regards Liechtenstein and Norway and on 1 May 2012 as regards Iceland and the Union.(5)Pending the conclusion and entry into force of the amendment of the PEM Convention, the Contracting Parties to the EEA Agreement have agreed to apply an alternative set of rules of origin based on those of the amended PEM Convention, which may be used bilaterally as alternative rules of origin to those laid down in the PEM Convention, by adding an Appendix A to Protocol 4.(6)Protocol 4 should therefore be amended accordingly,HAS ADOPTED THIS DECISION:Article 1Protocol 4 shall be amended as set out in the Annex to this Decision.Article 2This Decision shall enter into force on […], provided that all the notifications under Article 103(1) of the EEA Agreement have been made[No constitutional requirements indicated.] [Constitutional requirements indicated.]. It shall apply from 1 September 2021.Article 3This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.Article 4For the purposes of the application of this Decision, proofs of origin may be issued retrospectively for exports performed between 1 September 2021 and the date of entry into force of this Decision.Done at ..., ….For the EEA Joint CommitteeThe PresidentThe SecretariesTo the EEA Joint Committee
                     
                        Bosnian version
                     
                     Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br. …(1)) izjavljuje da su, osim ako je to drugačije izričito navedeno, ovi proizvodi …(2) preferencijalnog porijekla u skladu sa prijelaznim pravilima porijekla.
                     
                        Bulgarian version
                     
                     Износителят на продуктите, обхванати от този документ (митническо разрешение №...(1)), декларира, че освен където ясно е отбелязано друго, тези продукти са с …(2) преференциален произход съгласно преходните правила за произход.
                     
                        Croatian version
                     
                     Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br. …(1)) izjavljuje da su, osim ako je drukčije izričito navedeno, ovi proizvodi …(2) preferencijalnog podrijetla prema prijelaznim pravilima o podrijetlu.
                     
                        Czech version
                     
                     Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …(1)) prohlašuje, že podle přechodných pravidel původu mají tyto výrobky kromě zřetelně označených preferenční původ v …(2).
                     
                        Danish version
                     
                     Eksportøren af varer, der er omfattet af nærværende dokument (toldmyndighedernes tilladelse nr. …(1)) erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i …(2) i henhold til overgangsreglerne for oprindelse.
                     
                        Dutch version
                     
                     De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. …(1)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële …(2) oorsprong zijn in overeenstemming met de overgangsregels van oorsprong.
                     
                        English version
                     
                     The exporter of the products covered by this document (customs authorization No …(1)) declares that, except where otherwise clearly indicated, these products are of …(2) preferential origin according to the transitional rules of origin.
                     
                        Estonian version
                     
                     Käesoleva dokumendiga hõlmatud toodete eksportija (tolli kinnitus nr. …(1)) deklareerib, et need tooted on päritolureeglite üleminekueeskirjade kohaselt …(2) sooduspäritoluga, välja arvatud juhul, kui on selgelt näidatud teisiti.
                     
                        Faeroese version
                     
                     Útflytarin av vørunum, sum hetta skjal fevnir um (tollvaldsins loyvi nr. …(1)) váttar, át um ikki nakað annað er tilskilað, eru hesar vørur upprunavørur …(2) sambært skiftisreglunum um uppruna.
                     
                        Finnish version
                     
                     Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o …(1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja…(2) alkuperätuotteita siirtymäkauden alkuperäsääntöjen nojalla.
                     
                        French version
                     
                     L'exportateur des produits couverts par le présent document (autorisation douanière no …(1)) déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle … (2) selon les règles d'origine transitoires.
                     
                        German version
                     
                     Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. …(1)) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anders angegeben, präferenzbegünstigte …(2) Ursprungswaren gemäß den Übergangsregeln für den Ursprung sind.
                     
                        Georgian version
                     
                     
                        L1142022EN8810120220405EN0009.0001901912DRAFTDECISION No …/2022 OF THE EEA JOINT COMMITTEEof …amending Protocol 4 on rules of origin to the EEA AgreementTHE EEA JOINT COMMITTEE,Having regard to the Agreement on the European Economic Area (the EEA Agreement), and in particular Article 98 thereof,Whereas:(1)Article 9 of the EEA Agreement refers to Protocol 4 to the EEA Agreement (Protocol 4) which lays down the rules of origin.(2)The Regional Convention on pan-Euro-Mediterranean preferential rules of originOJ L 54, 26.2.2013, p. 4. (the PEM Convention) aims to transpose the existing bilateral systems of rules of origin established in bilateral free trade agreements concluded among the Contracting Parties to the PEM Convention into a multilateral framework, without prejudice to the principles laid down in those bilateral agreements.(3)The Union, Norway and Liechtenstein signed the PEM Convention on 15 June 2011 and Iceland signed the PEM Convention on 30 June 2011.(4)The Union, Norway, Iceland and Liechtenstein each deposited their instrument of acceptance with the depositary of the PEM Convention on 26 March 2012, 9 November 2011, 12 March 2012 and 28 November 2011, respectively. Consequently, and in accordance with Article 10(3) of the PEM Convention, the PEM Convention entered into force on 1 January 2012 as regards Liechtenstein and Norway and on 1 May 2012 as regards Iceland and the Union.(5)Pending the conclusion and entry into force of the amendment of the PEM Convention, the Contracting Parties to the EEA Agreement have agreed to apply an alternative set of rules of origin based on those of the amended PEM Convention, which may be used bilaterally as alternative rules of origin to those laid down in the PEM Convention, by adding an Appendix A to Protocol 4.(6)Protocol 4 should therefore be amended accordingly,HAS ADOPTED THIS DECISION:Article 1Protocol 4 shall be amended as set out in the Annex to this Decision.Article 2This Decision shall enter into force on […], provided that all the notifications under Article 103(1) of the EEA Agreement have been made[No constitutional requirements indicated.] [Constitutional requirements indicated.]. It shall apply from 1 September 2021.Article 3This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.Article 4For the purposes of the application of this Decision, proofs of origin may be issued retrospectively for exports performed between 1 September 2021 and the date of entry into force of this Decision.Done at ..., ….For the EEA Joint CommitteeThe PresidentThe SecretariesTo the EEA Joint Committee
                     
                        Greek version
                     
                     Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ' αριθ. …(1)) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής …(2) σύμφωνα με τους μεταβατικούς κανόνες καταγωγής.
                     
                        Hebrew version
                     
                     
                        L1142022EN8810120220405EN0009.0001901912DRAFTDECISION No …/2022 OF THE EEA JOINT COMMITTEEof …amending Protocol 4 on rules of origin to the EEA AgreementTHE EEA JOINT COMMITTEE,Having regard to the Agreement on the European Economic Area (the EEA Agreement), and in particular Article 98 thereof,Whereas:(1)Article 9 of the EEA Agreement refers to Protocol 4 to the EEA Agreement (Protocol 4) which lays down the rules of origin.(2)The Regional Convention on pan-Euro-Mediterranean preferential rules of originOJ L 54, 26.2.2013, p. 4. (the PEM Convention) aims to transpose the existing bilateral systems of rules of origin established in bilateral free trade agreements concluded among the Contracting Parties to the PEM Convention into a multilateral framework, without prejudice to the principles laid down in those bilateral agreements.(3)The Union, Norway and Liechtenstein signed the PEM Convention on 15 June 2011 and Iceland signed the PEM Convention on 30 June 2011.(4)The Union, Norway, Iceland and Liechtenstein each deposited their instrument of acceptance with the depositary of the PEM Convention on 26 March 2012, 9 November 2011, 12 March 2012 and 28 November 2011, respectively. Consequently, and in accordance with Article 10(3) of the PEM Convention, the PEM Convention entered into force on 1 January 2012 as regards Liechtenstein and Norway and on 1 May 2012 as regards Iceland and the Union.(5)Pending the conclusion and entry into force of the amendment of the PEM Convention, the Contracting Parties to the EEA Agreement have agreed to apply an alternative set of rules of origin based on those of the amended PEM Convention, which may be used bilaterally as alternative rules of origin to those laid down in the PEM Convention, by adding an Appendix A to Protocol 4.(6)Protocol 4 should therefore be amended accordingly,HAS ADOPTED THIS DECISION:Article 1Protocol 4 shall be amended as set out in the Annex to this Decision.Article 2This Decision shall enter into force on […], provided that all the notifications under Article 103(1) of the EEA Agreement have been made[No constitutional requirements indicated.] [Constitutional requirements indicated.]. It shall apply from 1 September 2021.Article 3This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.Article 4For the purposes of the application of this Decision, proofs of origin may be issued retrospectively for exports performed between 1 September 2021 and the date of entry into force of this Decision.Done at ..., ….For the EEA Joint CommitteeThe PresidentThe SecretariesTo the EEA Joint Committee
                     
                        Hungarian version
                     
                     A jelen okmányban szereplő termékek exportőre (vámfelhatalmazási szám: …(1)) kijelentem, hogy eltérő egyértelmű jelzés hiányában a termékek az átmeneti származási szabályok szerint preferenciális …(2) származásúak.
                     
                        Icelandic version
                     
                     Útflytjandi framleiðsluvara sem skjal þetta tekur til (leyfi tollyfirvalda nr. …(1)), lýsir því yfir að vörurnar séu, ef annars er ekki greinilega getið, af …(2) uppruna samkvæmt upprunareglum á umbreytingartímabili.
                     
                        Italian version
                     
                     L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. …(1)) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale …(2) conformemente alle norme di origine transitorie.
                     
                        Latvian version
                     
                     To produktu eksportētājs, kuri ietverti šajā dokumentā (muitas atļauja Nr. …(1)), deklarē, ka, izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir …(2) preferenciāla izcelsme saskaņā ar pārejas noteikumiem par izcelsmi.
                     
                        Lithuanian version
                     
                     Šiame dokumente nurodytų produktų eksportuotojas (muitinės leidimo Nr. …(1)) deklaruoja, kad, jeigu aiškiai nenurodyta kitaip, šie produktai turi …(2) lengvatinės kilmės statusą pagal pereinamojo laikotarpio kilmės taisykles.
                     
                        Macedonian version
                     
                     Извозникот на производите што ги покрива овоj документ (царинскo одобрение бр. …(1)) изjавува дека, освен ако тоа не е jасно поинаку назначено, овие производи се со …(2) преференциjaлно потекло, во согласност со преодните правила за потекло.
                     
                        Maltese version
                     
                     L-esportatur tal-prodotti koperti minn dan id-dokument (awtorizzazzjoni tad-dwana nru…(1)) jiddikjara li, ħlief fejn indikat mod ieħor b'mod ċar, dawn il-prodotti huma ta' oriġini preferenzjali …(2) skont ir-regoli ta' oriġini tranżitorji.
                     
                        Montenegrin version
                     
                     Извозник производа обухваћених овом исправом (царинско овлашћење бр. …(1)) изјављује да су, осим ако је другачије изричито наведено, ови производи …(2) преференцијалног пориjекла, у складу са транзиционим правилима поријекла.
                     Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlašćenje br. ....(1)) izjavljuje da su, osim ako je drugačije izričito navedeno, ovi proizvodi …(2) preferencijalnog porijekla u skladu sa tranzicionim pravilima porijekla.
                     
                        Norwegian version
                     
                     Eksportøren av produktene omfattet av dette dokument (tollmyndighetenes autorisasjonsnr…(1)) erklærer at disse produktene, unntatt hvor annet er tydelig angitt, har … preferanseopprinnelse i henhold til overgangsreglene for opprinnelse(2).
                     
                        Polish version
                     
                     Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr…(1)) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają …(2) preferencyjne pochodzenie zgodnie z przejściowymi regułami pochodzenia.
                     
                        Portuguese version
                     
                     O exportador dos produtos cobertos pelo presente documento (autorização aduaneira n.o…(1)) declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial …(2) de acordo com as regras de origem transitórias.
                     
                        Romanian version
                     
                     Exportatorul produselor care fac obiectul prezentului document (autorizația vamală nr. …(1)) declară că, exceptând cazul în care se indică altfel în mod clar, aceste produse sunt de origine preferențială …(2) în conformitate cu regulile de origine tranzitorii.
                     
                        Serbian version
                     
                     Извозник производа обухваћених овом исправом (царинско овлашћење бр. …(1)) изјављује да су, осим ако је другачије изричито наведено, ови производи …(2) преференцијалног порекла, у складу са прелазним правилима о пореклу.
                     Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlašćenje br…(1)) izjavljuje da su, osim ako je drugačije izričito nаvedeno, ovi proizvodi …(2) preferencijalnog porekla, u skladu sa prelaznim pravilima o poreklu.
                     
                        Slovak version
                     
                     Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia …(1)) vyhlasuje, že pokiaľ nie je zreteľne uvedené inak, tieto výrobky majú v súlade s prechodnými pravidlami pôvodu preferenčný pôvod v …(2).
                     
                        Slovenian version
                     
                     Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št …(1)), izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno …(2) poreklo v skladu s prehodnimi pravili o poreklu.
                     
                        Spanish version
                     
                     El exportador de los productos incluidos en el presente documento (autorización aduanera n.o…(1)) declara que, excepto donde se indique claramente lo contrario, estos productos son de origen preferencial…(2) con arreglo a las normas de origen transitorias.
                     
                        Swedish version
                     
                     Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. …(1)) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande …(2) ursprung i enlighet med övergångsreglerna om ursprung.
                     
                        Turkish version
                     
                     Bu belge kapsamındaki ürünlerin ihracatçısı (gümrük yetki No: …(1)), aksi açıkça belirtilmedikçe, bu ürünlerin geçiş menşe kurallarına göre …(2) tercihli menşeli olduğunu beyan eder.
                     
                        Ukrainian version
                     
                     Експортер продукцiї, на яку поширюється цей документ (митний дозвiл № …(1)) заявляє, що, за винятком випадкiв, де це явно зазначено, ця продукцiя має …(2) преференцiйне походження згiдно з перехiдними правилами походження.
                     …
                     (Place and date)(3)
                     
                     …
                     (Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script)(4)
                     
                     
                                 
                                    (1)
                                 
                              
                              
                                 When the origin declaration is made out by an approved exporter, the authorisation number of the approved exporter must be entered in this space. When the origin declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank.
                              
                           
                                 
                                    (2)
                                 
                              
                              
                                 Origin of products to be indicated. When the origin declaration relates in whole or in part, to products originating in Ceuta and Melilla, the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol 'CM'.
                              
                           
                                 
                                    (3)
                                 
                              
                              
                                 These indications may be omitted if the information is contained on the document itself.
                              
                           
                                 
                                    (4)
                                 
                              
                              
                                 In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.
                              
                           
               
               
                  
                     ANNEX IV
                     SPECIMENS OF MOVEMENT CERTIFICATE EUR.1 AND APPLICATION FOR A MOVEMENT CERTIFICATE EUR.1
                     PRINTING INSTRUCTIONS
                     
                              
                                 1.
                              
                              
                                 Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.
                              
                           
                              
                                 2.
                              
                              
                                 The competent authorities of the Contracting Parties to the EEA Agreement may reserve the right to print the forms themselves or may have them printed by approved printers. In the latter case, each form must include a reference to such approval. Each form must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.
                              
                           MOVEMENT CERTIFICATE
                     
                                 
                                             
                                                1.
                                             
                                          
                                          
                                             
                                                Exporter (Name, full address, country)
                                          
                                       
                              
                                 
                                    EUR.1
                                 
                              
                              
                                 
                                    No A
                                 
                              
                              
                                 
                                    000.000
                                 
                              
                           
                                 See notes overleaf before completing this form.
                              
                           
                                 
                                             
                                                2.
                                             
                                          
                                          
                                             Certificate used in preferential trade between
                                             …
                                             
                                                and
                                             
                                             …
                                          
                                       (Insert appropriate countries, groups of countries or territories)
                              
                           
                                 
                                             
                                                3.
                                             
                                          
                                          
                                             
                                                Consignee (Name, full address, country) (Optional)
                                          
                                       
                           
                                 
                                             
                                                4.
                                             
                                          
                                          
                                             Country, group of countries or territory in which the products are considered as originating
                                          
                                       
                              
                                 
                                             
                                                5.
                                             
                                          
                                          
                                             Country, group of countries or territory of destination
                                          
                                       
                           
                                 
                                             
                                                6.
                                             
                                          
                                          
                                             
                                                Transport details (Optional)
                                          
                                       
                              
                                 
                                             
                                                7.
                                             
                                          
                                          
                                             Remarks
                                          
                                       
                           
                                 
                                             
                                                8.
                                             
                                          
                                          
                                             Item number; Marks and numbers; Number and kind of packages
                                              (6)
                                             ; Description of goods
                                          
                                       
                              
                                 
                                             
                                                9.
                                             
                                          
                                          
                                             Gross mass (kg) or other measure (litres, m3, etc.)
                                          
                                       
                              
                                 
                                             
                                                10.
                                             
                                          
                                          
                                             
                                                Invoices (Optional)
                                          
                                       
                           
                                 
                                             
                                                11.
                                             
                                          
                                          
                                             CUSTOMS ENDORSEMENT
                                             
                                                Declaration certified
                                             
                                             Export document (7)
                                             
                                             Form … No …
                                             Of…
                                             Customs office …
                                             Issuing country or territory …
                                             …
                                             …
                                             Place and date …
                                          
                                       …
                                 (Signature)
                              
                              
                                 Stamp
                              
                              
                                 
                                             
                                                12.
                                             
                                          
                                          
                                             DECLARATION BY THE EXPORTER
                                             I, the undersigned, declare that the goods described above meet the conditions required for the issue of this certificate.
                                             Place and date
                                             …
                                             …
                                          
                                       (Signature)
                              
                           
                        
                     
                                 
                                             
                                                13.
                                             
                                          
                                          
                                             REQUEST FOR VERIFICATION, to
                                          
                                       
                              
                                 
                                             
                                                14.
                                             
                                          
                                          
                                             RESULT OF VERIFICATION
                                          
                                       
                           
                                  
                              
                              
                                 Verification carried out shows that this certificate(1)
                                 
                                 
                                             ☐
                                          
                                          
                                             was issued by the customs office indicated and that the information contained therein is accurate.
                                          
                                       
                                             ☐
                                          
                                          
                                             does not meet the requirements as to authenticity and accuracy (see remarks appended).
                                          
                                       
                           
                                 Verification of the authenticity and accuracy of this certificate is requested.
                              
                              
                                  
                              
                           
                                 …
                                 (Place and date)
                                 Stamp
                                 …
                                 (Signature)
                              
                              
                                 …
                                 (Place and date)
                                 Stamp
                                 …
                                 (Signature)
                                 
                                             
                                                (1)
                                             
                                          
                                          
                                             Insert X in the appropriate box.
                                          
                                       
                           NOTES
                     
                                 1.
                              
                              
                                 Certificate must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certificate and endorsed by the Customs authorities of the issuing country or territory.
                              
                           
                                 2.
                              
                              
                                 No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as to make any later additions impossible.
                              
                           
                                 3.
                              
                              
                                 Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified.
                              
                           APPLICATION FOR A MOVEMENT CERTIFICATE
                     
                                 
                                             
                                                1.
                                             
                                          
                                          
                                             
                                                Exporter (Name, full address, country)
                                          
                                       
                              
                                 
                                    EUR.1
                                 
                              
                              
                                 
                                    No A
                                 
                              
                              
                                 
                                    000.000
                                 
                              
                           
                                 See notes overleaf before completing this form.
                              
                           
                                 
                                             
                                                2.
                                             
                                          
                                          
                                             Application for a certificate to be used in preferential trade between
                                             …
                                          
                                       
                                    and
                                 
                                 …
                                 (Insert appropriate countries or groups of countries or territories)
                              
                           
                                 
                                             
                                                3.
                                             
                                          
                                          
                                             
                                                Consignee (Name, full address, country) (Optional)
                                          
                                       
                           
                                  
                              
                              
                                 
                                             
                                                4.
                                             
                                          
                                          
                                             Country, group of countries or territory in which the products are considered as originating
                                          
                                       
                              
                                 
                                             
                                                5.
                                             
                                          
                                          
                                             Country, group of countries or territory of destination
                                          
                                       
                           
                                 
                                             
                                                6.
                                             
                                          
                                          
                                             
                                                Transport details (Optional)
                                          
                                       
                              
                                 
                                             
                                                7.
                                             
                                          
                                          
                                             Remarks
                                          
                                       
                           
                                 
                                             
                                                8.
                                             
                                          
                                          
                                             Item number; Marks and numbers; Number and kind of packages
                                              (8)
                                             ; Description of goods
                                          
                                       
                              
                                 
                                             
                                                9.
                                             
                                          
                                          
                                             Gross mass (kg) or other measure (litres, m3, etc.)
                                          
                                       
                              
                                 
                                             
                                                10.
                                             
                                          
                                          
                                             
                                                Invoices (Optional)
                                          
                                       
                           DECLARATION BY THE EXPORTER
                     I, the undersigned, exporter of the goods described overleaf,
                     DECLARE that the goods meet the conditions required for the issue of the attached certificate;
                     SPECIFY as follows the circumstances which have enable these goods to meet the above conditions:
                     …
                     …
                     …
                     …
                     SUBMIT the following supporting documents(1):
                     …
                     …
                     …
                     …
                     UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence which those authorities may require for the purpose of issuing the attached certificate, and undertake, if required, to agree to any inspection of my accounts and to any check on the processes of manufacture of the above goods, carried out by the said authorities;
                     REQUEST the issue of the attached certificate for those goods.
                     …
                     (Place and date)
                     …
                     (Signature)
                     
                                 
                                    (1)
                                 
                              
                              
                                 For example: import documents, movement certificates, invoices, manufacturer's declarations, etc., referring to the products used in manufacture or to the goods re-exported in the same state.
                              
                           
               
               
                  
                     ANNEX V
                     SPECIAL CONDITIONS CONCERNING PRODUCTS ORIGINATING IN CEUTA AND MELILLA
                     
                        Sole Article
                        
                           1.   Providing they comply with the non-alteration rule of Article 14 of this Appendix, the following shall be considered as:
                           
                                       (1)
                                    
                                    
                                       products originating in Ceuta and Melilla:
                                       
                                                   (a)
                                                
                                                
                                                   products wholly obtained in Ceuta and Melilla;
                                                
                                             
                                                   (b)
                                                
                                                
                                                   products obtained in Ceuta and Melilla in the manufacture of which products other than products wholly obtained in Ceuta and Melilla are used, provided that:
                                                   
                                                               (i)
                                                            
                                                            
                                                               the said products have undergone sufficient working or processing within the meaning of Article 4 of this Appendix; or
                                                            
                                                         
                                                               (ii)
                                                            
                                                            
                                                               those products originate in the EEA, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 6 of this Appendix;
                                                            
                                                         
                                             
                                 
                                       (2)
                                    
                                    
                                       products originating in the EEA;
                                       
                                                   (a)
                                                
                                                
                                                   products wholly obtained in the EEA;
                                                
                                             
                                                   (b)
                                                
                                                
                                                   products obtained in the EEA in the manufacture of which products other than products wholly obtained in the EEA are used, provided that:
                                                   
                                                               (i)
                                                            
                                                            
                                                               those products have undergone sufficient working or processing within the meaning of Article 4 of this Appendix; or
                                                            
                                                         
                                                               (ii)
                                                            
                                                            
                                                               those products originate in Ceuta and Melilla or in the EEA, and they have been submitted to working or processing which goes beyond the operations referred to in Article 6 of this Appendix.
                                                            
                                                         
                                             
                                 
                        
                           2.   Ceuta and Melilla shall be considered as a single territory.
                        
                        
                           3.   The exporter or his authorised representative shall enter the name of the exporting Party and 'Ceuta and Melilla' in Box 2 of movement certificates EUR.1 or on origin declarations. In addition, in the case of products originating in Ceuta and Melilla, this shall be indicated in Box 4 of movement certificates EUR.1 or on origin declarations.
                        
                        
                           4.   The Spanish customs authorities shall be responsible for the application of these Rules in Ceuta and Melilla.
                        
                     
                  
               
               
                  
                     ANNEX VI
                     SUPPLIER'S DECLARATION
                     The supplier's declaration, the text of which is provided below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
                     SUPPLIER'S DECLARATION
                     for goods which have undergone working or processing in the EEA or applying Contracting Parties without having obtained preferential origin status
                     I, the undersigned, supplier of the goods covered by the annexed document, declare that:
                     
                                 1.
                              
                              
                                 The following materials which do not originate in the EEA or [indicate the name of the relevant applying Contracting Party(ies)] have been used in the EEA or [indicate the name of the relevant applying Contracting Party(ies)] to produce these goods:
                                 
                                             Description of the goods supplied (9)
                                             
                                          
                                          
                                             Description of non-originating materials used
                                          
                                          
                                             Heading of non-originating materials used (10)
                                             
                                          
                                          
                                             Value of non-originating materials used (10)
                                                 (11)
                                             
                                          
                                       
                                              
                                          
                                          
                                              
                                          
                                          
                                              
                                          
                                          
                                              
                                          
                                       
                                              
                                          
                                          
                                              
                                          
                                          
                                              
                                          
                                          
                                              
                                          
                                       
                                              
                                          
                                          
                                              
                                          
                                          
                                              
                                          
                                          
                                              
                                          
                                       
                                             Total value
                                          
                                          
                                              
                                          
                                       
                           
                                 2.
                              
                              
                                 All the other materials used in the EEA or [indicate the name of the relevant applying Contracting Party(ies)] to produce those goods originate in the EEA or [indicate the name of the relevant applying Contracting Party(ies)];
                              
                           
                                 3.
                              
                              
                                 The following goods have undergone working or processing outside the EEA or [indicate the name of the relevant applying Contracting Party(ies)] in accordance with Article 13 of this Appendix and have acquired the following total added value there:
                                 
                                             Description of the goods supplied
                                          
                                          
                                             Total added value acquired outside the EEA or [indicate the name of the relevant applying Contracting Party(ies)] (12)
                                             
                                          
                                       
                                              
                                          
                                          
                                              
                                          
                                       
                                              
                                          
                                          
                                              
                                          
                                       
                                              
                                          
                                          
                                              
                                          
                                       
                                              
                                          
                                          
                                             (Place and date)
                                          
                                       
                                              
                                          
                                       
                                              
                                          
                                       
                                              
                                          
                                       
                                             (Address and signature of the supplier; in addition the name of the person signing the declaration has to be indicated in clear script)
                                          
                                       
                                              
                                          
                                          
                                              
                                          
                                       
                           
               
               
                  
                     ANNEX VII
                     LONG-TERM SUPPLIER'S DECLARATION
                     The long-term supplier's declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
                     LONG-TERM SUPPLIER'S DECLARATION
                     for goods which have undergone working or processing in the EEA or an applying Contracting Party without having obtained preferential origin status
                     I, the undersigned, supplier of the goods covered by the annexed document, which are regularly supplied to (13)…, declare that:
                     
                                 1.
                              
                              
                                 The following materials which do not originate in the EEA or [indicate the name of the relevant applying Contracting Party(ies)] have been used in the EEA or [indicate the name of the relevant applying Contracting Party(ies)] to produce these goods:
                                 
                                             Description of the goods supplied (14)
                                             
                                          
                                          
                                             Description of non-originating materials used
                                          
                                          
                                             Heading of non-originating materials used (15)
                                             
                                          
                                          
                                             Value of non-originating materials used (15)
                                                 (16)
                                             
                                          
                                       
                                              
                                          
                                          
                                              
                                          
                                          
                                              
                                          
                                          
                                              
                                          
                                       
                                              
                                          
                                          
                                              
                                          
                                          
                                              
                                          
                                          
                                              
                                          
                                       
                                              
                                          
                                          
                                              
                                          
                                          
                                              
                                          
                                          
                                              
                                          
                                       
                                             Total value
                                          
                                          
                                              
                                          
                                       
                           
                                 2.
                              
                              
                                 All the other materials used in the EEA or [indicate the name of the relevant applying Contracting Party(ies)] to produce those goods originate in the EEA or [indicate the name of the relevant applying Contracting Party(ies)];
                              
                           
                                 3.
                              
                              
                                 The following goods have undergone working or processing outside the EEA or [indicate the name of the relevant applying Contracting Party(ies)] in accordance with Article 13 of this Appendix and have acquired the following total added value there:
                                 
                                             Description of the goods supplied
                                          
                                          
                                             Total added value acquired outside the EEA or [indicate the name of the relevant applying Contracting Party(ies)] (17)
                                             
                                          
                                       
                                              
                                          
                                          
                                              
                                          
                                       
                                              
                                          
                                          
                                              
                                          
                                       
                                              
                                          
                                          
                                              
                                          
                                       
                           This declaration is valid for all subsequent consignments of those goods dispatched from…
                     to… (18)
                     
                     I undertake to inform … (13) immediately if this declaration is no longer valid.
                     
                                  
                              
                           
                                 (Place and date)
                              
                           
                                  
                              
                           
                                  
                              
                           
                                  
                              
                           
                                 (Address and signature of the supplier; in addition the name of the person signing the declaration has to be indicated in clear script)
                              
                           
               ."
            
               (1)  The Contracting Parties to the EEA Agreement agree to waive the obligation to include in the proof of origin the statement referred to in Article 8(3).
            
               (2)  For the special conditions relating to 'specific process(es)', see Introductory Notes 8.1 to 8.3.
            
               (3)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.
            
               (4)  See Introductory Note 7.
            
               (5)  See Introductory Note 9.
            
               (6)  If goods are not packed, indicate number of articles or state 'in bulk', as appropriate.
            
               (7)  Complete only where the regulations of the exporting country or territory require.
            
               (8)  If goods are not packed, indicate number of articles or state 'in bulk', as appropriate.
            
               (9)  When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods, or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.
            Example:
            The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of heading 8450. The nature and value of the non-originating materials used in the manufacture of those motors differ from one model to another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the originating status of his products depending on which model of electrical motor he uses.
            
               (10)  The indications requested in those columns should only be given if they are necessary.
            Examples:
            The rule for garments of ex Chapter 62 says Weaving combined with making-up including cutting of fabric may be used. If a manufacturer of such garments in an applying Contracting Party uses fabric imported from the European Union which has been obtained there by weaving non-originating yarn, it is sufficient for the European Union supplier to describe in his declaration the non-originating material used as yarn, without it being necessary to indicate the heading and value of such yarn.
            A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column 'bars of iron'. Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.
            
               (11)  'Value of materials' means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the EEA or [indicate the name of the relevant applying Contracting Party(ies)].
            The exact value for each non-originating material used must be given per unit of the goods specified in the first column.
            
               (12)  ‘Total added value’ shall mean all costs accumulated outside the EEA and [indicate the name of the relevant applying Contracting Party(ies)], including the value of all materials added there. The exact total added value acquired outside the EEA and [indicate the name of the relevant applying Contracting Party(ies)] must be given per unit of the goods specified in the first column.
            
               (13)  Name and address of the customer.
            
               (14)  When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods, or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.
            Example:
            The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of heading 8450. The nature and value of the non-originating materials used in the manufacture of those motors differ from one model to another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the originating status of his products depending on which model of electrical motor he uses.
            
               (15)  The indications requested in these columns should only be given if they are necessary.
            Examples:
            The rule for garments of ex Chapter 62 says Weaving combined with making-up including cutting of fabric may be used. If a manufacturer of such garments in an applying Contracting Party uses fabric imported from the European Union which has been obtained there by weaving non-originating yarn, it is sufficient for the European Union supplier to describe in his declaration the non-originating material used as yarn, without it being necessary to indicate the heading and value of such yarn.
            A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column 'bars of iron'. Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.
            
               (16)  ‘Value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the EEA or [indicate the name of the relevant applying Contracting Party(ies)].
            The exact value for each non-originating material used must be given per unit of the goods specified in the first column.
            
               (17)  ‘Total added value’ shall mean all costs accumulated outside the EEA and [indicate the name of the relevant applying Contracting Party(ies)], including the value of all materials added there. The exact total added value acquired outside the EEA and [indicate the name of the relevant applying Contracting Party(ies)] must be given per unit of the goods specified in the first column.
            
               (18)  Insert dates. The period of validity of the long-term supplier's declaration should not normally exceed 24 months, subject to the conditions laid down by the customs authorities of the applying Contracting Party where the long-term supplier's declaration is made out.