CELEX: 31976R3200
Language: en
Date: 1976-12-21 00:00:00
Title: Commission Regulation (EEC) No 3200/76 of 21 December 1976 on the definition of the concept of originating products for purposes of the application of tariff preferences granted by the European Economic Community in respect of certain products from developing countries

30 . 12.76                                Official Journal of the European Communities                             No L 361 / 1
                                                                  I
                                               (Acts whose publication is obligatory)
                                       COMMISSION REGULATION (EEC) No 3200/76
                                                        of 21 December 1976
              on the definition of the concept of originating products for purposes of the application
              of tariff preferences granted by the European Economic Community in respect of
                                             certain products from developing countries
THE COMMISSION OF THE EUROPEAN                                       Having regard to Council Regulation (EEC)
COMMUNITIES ,                                                        No 3023 /76 of 13 December 1976 on the opening of
                                                                     tariff preferences in the form of a suspension of
                                                                     customs duties for jute manufactures originating in
Having regard to the Treaty establishing the                         India, Thailand and Bangladesh, and for coir
European Economic Community,                                         manufactures originating in India and Sri Lanka (5 ),
                                                                     and in particular Article 1 thereof,
Having regard to Council Regulation (EEC )
No 3019/76 of 13 December 1976 opening, allocating                   Having regard to Council Regulation (EEC)
and providing for the administration of Community                    No 3024/76 of 13 December 1976 opening, allocating
tariff quotas for certain products originating in                    and providing for the administration of a Community
developing countries (1 ), and in particular Article 1               tariff quota for raw or unmanufactured Virginia type
thereof,                                                             tobaccos originating in developing countries (6), and
                                                                     in particular Article 1 thereof,
Having regard to Council Regulation (EEC)
No 3020/76 of 13 December 1976 opening and
providing for the administration of preferential Com­                Having regard to Council Regulation (EEC)
 munity tariff ceilings for certain products originating             No 3025/76 of 13 December 1976 opening preferen­
in developing countries (2), and in particular Article 1             tial tariffs for developing countries for raw or
thereof,                                                             unmanufactured tobaccos falling within subheading
                                                                     24.01 A ex II of the Common Customs Tariff (7 ),
                                                                      and in particular Article 1 thereof,
 Having     regard     to     Council       Regulation    (EEC)
 No 3021 /76 of 13 December 1976 opening preferen­
 tial tariffs for certain products originating in                    Having regard to Council Regulation (EEC)
 developing countries (3), and in particular Article 1               No 3026/76 of 13 December 1976 establishing in
 thereof,                                                             respect of certain products falling within Chapters 1
                                                                      to 24 of the Common Customs Tariff a scheme of
Having regard to Council Regulation (EEC)                            generalized preferences in favour of developing
 No 3022/76 of 13 December 1976 opening, allocating                   countries (8), and in particular Article 1 thereof,
 and providing for the administration of Community
tariff preferences for textile products originating in                Having regard to Council Regulation (EEC)
 developing countries and territories (4), and in                     No 3027/76 of 13 December 1976 opening, allocating
 particular Article 1 thereof,
 H    OJ No L 349, 20.  12.  1976, p . 1.                             (5) OJ No L 349,   20. 12.  1976, p . 96.
 (*)  OJ No L 349, 20.  12.  1976, p.  13 .                           (•) OJ No  L 349,  20. 12.  1976, p . 99.
 (3 ) OJ No L 349, 20.  12 . 1976, p . 23 .                           (7) OJ No  L 349 , 20. 12 . 1976, p . 105 .
 (4 ) OJ No L 349, 20.  12.  1976, p . 69.                            (8) OJ No  L 349,  20. 12.  1976, p . 111 .
 ---pagebreak---  No L 361 /2                                 Official Journal of the European Communities                                  30. 12. 76
and providing for the administration of a tariff quota                   of 27 June 1968 concerning the common definition
for cocoa butter and a tariff quota for soluble coffee                  of the concept of the origin of goods (7); whereas the
originating in developing countries (*), and in                         rules to be applied for this purpose should be the
particular Article 1 thereof,                                            srame as those laid down for other products ;
                                                                        Whereas it is necessary to make transitional pro­
Having regard to Council Regulation (EEC)                               visions for the benefit of those countries certain of
No 3028/76 of 13 December 1976 opening, allocating                      whose products have not previously enjoyed tariff
and providing for the administration of a Community                     preferences ;
tariff quota for preserved pineapples, other than in
slices, half slices or spirals, originating in developing
 countries (2), and in particular Article 1 thereof,                    Whereas the measures provided for in this Regulation
                                                                        are in accordance with the opinion of the Committee
                                                                        on Origin,
Having regard to Council Regulation (EEC) No
3029/76 of 13 December 1976 opening, allocating
and providing for the administration of a Community                     HAS ADOPTED THIS REGULATION :
tariff quota for preserved pineapples, in slices, half
slices or spirals, originating in developing                                                         TITLE I
countries (3), and in particular Article 1 thereof,
                                                                                                    Article 1
Whereas, as regards all the products referred to in
the atbovementioned Regulations, rules should be                        1 . For the purpose of implementing the provisions
established to define the conditions in which they                      concerning tariff preferences granted by the Com­
acquire the character of originating products, the                      munity to certain products originating in developing
mode of proof and the terms as to verification                          countries, the following shall be considered as
thereof; whereas it is appropriate for this purpose                     products originating in a country enjoying those
to adopt the provisions of Regulation                      (EEC)        preferences (hereinafter referred to as a 'beneficiary
No 3214/75 of 3 December 1975 on the definition                         country'), provided that these products have been
of the concept of originating products for the                          transported direct, within the meaning of Article 5,
purposes of the application of tariff preferences                       to the Community :
granted by the European Economic Community in                            ( a) products wholly obtained in that country ;
respect of certain developing countries (4); whereas
it is necessary to amend that Regulation and Lists A                     ( b ) products obtained in that country in the
and B thereto, in view of experience gained ;                                  manufacture of which products other than those
                                                                               referred to in (a ) are used, provided that the said
                                                                               products have undergone sufficient working or
Whereas the Decision of the representatives of the                             processing within the meaning of Article 3 .
Governments of the Member States of the European
Coal and Steel Community, meeting within the                            2. The products in List C are excluded from the
Council, of 13 December 1976 opening, allocating                        scope of this Regulation.
and providing for the administration of tariff quotas
for certain steel products originating in developing
                                                                                                    Article 2
countries (76/908/ECSC) (5) and the Decision of the
representatives of the Governments of the Member
States of the European Coal and Steel Community,                        The following shall be considered as wholly obtained
meeting within the Council, of 13 December 1976                         in a beneficiary country within the meaning of
opening tariff preferences for certain steel products                   Article 1 (a):
originating in developing countries (76/909/ECSC) (6),                  (a) mineral products extracted from its soil or from
provide that the concept of originating products is                            its sea bed ;
to be defined under the procedure laid down in
Article 14 of Council Regulation (EEC) No 802/68                        ( b) vegetable products harvested there ;
                                                                         ( c ) live animals born and raised there ;
                                                                         (d) products obtained there from live animals ;
i1)  OJ No L  349,  20.  12 . 1976,  p. 145 .
(2)  OJ No L  349,  20.  12 . 1976,  p. 151 .                           ( e) products        obtained   by      hunting or    fishing
(3 ) OJ No L  349,  20.  12.  1976,  p. 158 .                                  conducted there ;
(4 ) OJ No L  323 , 15 . 12.  1975 , p. 1.
(5 ) OJ No L  349,  20.  12 . 1976,  p. 164.
(«)  OJ No L  349,  20.  12 . 1976,  p. 169.                            (7 ) OJ No L 148, 28 . 6. 1968 , p. 1 .
 ---pagebreak--- 30. 12. 76                             Official Journal of the European Communities                              No L 361 /3
(f) products of sea fishing and other products taken              (d) the affixing of marks, labels or other like
      from the sea by its vessels ;                                     distinguishing signs on products or their
                                                                        packaging ;
(g) products made on board its factory ships
      exclusively from the products referred to in (f) ;          (e) simple mixing of products, whether or not of
                                                                        different kinds, where one or more components
(h) used articles collected there fit only for the                      of the mixture do not meet the conditions laid
      recovery of raw materials ;                                       down in this Regulation to enable them to be
                                                                        considered as originating products ;
(i) waste and scrap resulting from manufacturing
      operations conducted there ;                                (f) simple assembly of parts of products to constitute
                                                                        a complete product ;
(j ) products produced there exclusively               from       (g) a combination of two              or more operations
      products specified in ( a) to (i).                                specified in ( a) to (f);
                                                                  (h) slaughter of animals.
                          Article 3
                                                                                              Article 4
1 . For the purposes of implementing the provisions
for Article 1 (b), the following shall be considered as
sufficient working or processing:                                 Where Lists A and B referred to in Article 3 provide
                                                                  that products obtained in a beneficiary country shall
( a) working or processing as a result of which the               be considered as originating therein only if the value
      products obtained receive a classification under            of the products used does not exceed a given
      a tariff heading other than that covering each of           percentage of the value of the products obtained,
      the products worked or processed, except,                   the     values   to   be   taken    into consideration for
      however, working or processing specified in List            determining such percentage shall be :
      A, where the special provisions of that list apply ;
                                                                  — on the one hand,
 (b ) working or processing specified in List B.
                                                                        as regards products whose importation can be
                                                                        proved, their customs value at the time of
The expressions 'section', 'chapter' and 'tariff                        importation ;
heading' shall mean respectively the sections, chapters
and tariff headings in the Brussels Nomenclature for                    as regards products of undetermined origin, the
the classification of goods in customs tariffs.                         earliest ascertainable price paid for such products
                                                                        in the territory of the country where manufacture
                                                                        takes place ;
2. For the purpose of implementing Article 1 (b),
the following shall in any event be considered as
                                                                  — and on the other hand,
insufficient working or processing to confer the
status of originating products, irrespective of whether                 the ex-works price of the products obtained, less
 or not there is a change of tariff heading:                            internal taxes refunded or refundable on expor­
                                                                        tation .
 ( a) operations to ensure the preservation of products
      in good condition during transport and storage
       (ventilation, spreading out, drying, chilling,                                         Article S
      placing in salt, sulphur dioxide or other aqueous
      solutions, removal of damaged parts, and like
      operations);                                                 1 . The following shall be considered as transported
                                                                  direct from the exporting beneficiary country to the
 (b) simple operations consisting of removal of dust,              Community :
      sifting or screening, sorting, classifying, matching
       (including the making-up of sets of articles),              ( a) products transported without passing through the
       washing, painting, cutting up ;                                  territory of another country ;
 (c) (i) changes of packing and breaking up and                    (b) products transported through the territories of
            assembly of consignments,                                   countries other than the exporting beneficiary
                                                                        country, with or without transhipment or
      (ii) simple placing in bottles, flasks, bags, cases,              temporary warehousing within those countries,
            boxes, fixing on cards or boards, etc., and all             provided that transport through those countries
            other simple packing operations ;                           is justified for geographical reasons or exclusively
 ---pagebreak--- No L 361 /4                          Official Journal of the European Communities                                30. 12. 76
     on account of transport requirements and that              account (*) per consignment, qualify on entry into
     the products have remained under the surveil­              the Community for the tariff preferences specified in
     lance of the customs authorities of the country of         Article 1 on production of a Form APR, on condition
     transit or warehousing, and have not entered into          that the assistance specified in the preceding para­
     commerce or been delivered for home use there,             graph is forthcoming in respect of the said form.
     and have not undergone operations other than
     unloading, reloading and any operation intended
     to keep them in good condition .
                                                                                          Article 7
2. Evidence that the conditions specified in para­              1 . The certificate of origin Form A must be
graph 1 (b ) have been fulfilled shall be supplied to           produced , to the Community customs office at which
the responsible customs authorities in the Community            the goods are presented, within five months of the
by the production of:                                           date of issue by the responsible governmental
                                                                authority of the exporting beneficiary country.
( a) a through bill of lading drawn up in the export­
     ing beneficiary country covering the passage
     through the country of transit; or
                                                                2. When products pass through the territory of one
                                                                or more countries, in accordance with the provisions
( b) a certification by the customs authorities of the          of Article 5 ( 1 ) (b), the time limit fixed in paragraph
     country of transit:                                        1 for the production of the certificate shall be
                                                                extended to 10 months .
     — giving an exact description of the products,
     — stating the dates of unloading and reloading
         of the products or of their embarkation or                                       Article 8
          disembarkation, identifying the ships used,
     — certifying the conditions under which the                Certificates shall be produced to the customs
          products remained in the transit country ; or         authorities in the importing State in accordance with
                                                                the procedures laid down by that State. The said
                                                                authorities may require a translation of a certificate.
 (c) failing these, any substantiating documents .              They may also require the import declaration to be
                                                                accompanied by a statement from the importer to the
                                                                effect that the products meet the conditions required
                                                                for the tariff preferences specified in Article 1 .
                         Article 6
Originating products within the meaning of this
Regulation shall be eligible, on importation into the                                     Article 9
Community, to benefit from the tariff preferences
specified in Article 1 on production of a certificate
of origin Form A issued either by the customs                   1 . The Community shall admit products sent as
authorities or by other governmental authorities of             small packages to private persons or forming part of
the exporting beneficiary country, provided that the            travellers' personal luggage as originating products
latter country assists the Community by allowing the            benefiting from the tariff preferences specified in
customs authorities of Member States to verify the              Article 1 without requiring the production of a
authenticity of the document or the accuracy of the             certificate of origin Form A or the completion of
information regarding the true origin of the products           a Form APR, provided that such products are not
in question.                                                    imported by way of trade and have been declared as
                                                                meeting the conditions required for the application of
                                                                that Article, and where there is no doubt as to the
                                                                veracity of such declaration.
However, originating products within the meaning
of this Regulation which are sent by post (including
those sent by parcel post) shall, provided that the
consignments contain only originating products and               (*) One unit of account (u.a.) is worth 0-88867088
that their value does not exceed          1 000  units  of           gramme of pure gold.
 ---pagebreak--- 30 . 12. 76                          Official Journal of the European Communities                           No L 361 /5
2. Importations which are occasional and consist                purposes in shops or business premises with a view
solely of products for the personal use of the recipi­          to the sale of foreign products, and during which
ents or travellers or their families       shall  not  be       the products remain under customs control.
considered as importations by way of trade if it is
evident from the nature and quantity of the products
that no commercial purpose is in view.                                                  Article 11
                                                                Certificates of origin Form A produced to the
Furthermore, the total value of these products must             competent customs authorities in the Community
not exceed 60 units of account in the case of small
                                                                 after expiry of the time limit stipulated in Article 7
packages or 200 units of account in the case of the              may be accepted for the purpose of applying the
contents of travellers' personal luggage.                        tariff preferences specified in Article 1 where the
                                                                 failure to observe this time limit is due to force
                                                                 majeure or to exceptional circumstances .
                         Article 10
                                                                 The competent Community customs authorities may
1 . Products sent from a beneficiary country for                 also accept such certificates where the products have
exhibition in another country and sold after the                 been presented to them before expiry of the said time
exhibition for importation into the Community shall              limit .
benefit on importation from the tariff preferences
specified in Article 1 on condition that the products
meet the requirements of this Regulation entitling                                      Article 12
them to be recognized as originating in the exporting
beneficiary country and provided that it is shown
to the satisfaction of the competent Community                   The 'discovery of slight discrepancies between the
 customs authorities that :                                      statements made in the certificate and those made in
                                                                 the documents produced to the customs office for
 ( a) an exporter has consigned the products from the            the purpose of carrying out the formalities for
      territory of the exporting beneficiary country to          importing the products shall not ipso facto render
      the country in which the exhibition is held and            the certificate null and void, provided it is duly
      has exhibited them there ;                                 established that the certificate corresponds to the
                                                                 products concerned.
 (b ) the products have been sold or otherwise disposed
      of by that exporter to a person in the Community ;
                                                                                         Article 13
 (c) the products have been consigned during the
       exhibition or immediately thereafter to the Com­           1 . Subsequent verifications of certificates Form A
       munity in the state in which they were sent for            and Form APR shall be carried out at random or
       exhibition ;                                              whenever the relevant customs authorities in the
                                                                  Community have reasonable doubt as to the
                                                                  authenticity of the document or as to the accuracy
  (d) the products have not, since they were consigned            of the information regarding the true origin of the
       for exhibition, been used for any purpose other           products in question.
       than demonstration at the exhibition .
                                                                  2. For the purpose of implementing the provisions
 2. A certificate of origin Form A must be produced               of paragraph 1 above, the competent customs
 to the competent Community customs authorities in                authorities in the Community shall return the
 the normal manner. The name and address of the                   certificate Form A or Part 1 of the Form APR to the
 exhibition must be indicated thereon . Where necess­
                                                                  responsible governmental authority in the exporting
 ary, additional documentary evidence of the nature               beneficiary country, giving where appropriate the
 of the products and the conditions under which they              reasons of form or substance for an enquiry. If the
 have been exhibited may be required.                             invoice has been submitted, such invoice or a copy
                                                                  thereof shall be attached to Part 1 of Form APR. The
                                                                  customs authorities shall also forward any infor­
 3 . Paragraph 1 shall apply to any trade, industrial,            mation that has been obtained suggesting that the
 agricultural or crafts exhibition, fair or similar public        particulars given on the said certificate or the said
 show or display which is not organized for private               form are inaccurate .
 ---pagebreak---  No L 361 /6                          Official Journal of the European Communities                              30. 12. 76
If the said authorities decide to suspend the tariff                                     Article 18
preferences specified in Article 1 pending the results
of the verification, they shall offer to release the             The certificate must conform to the specimen shown
products to the importer subject to any precautionary            in the Annex. It shall be made out in English or
measures judged necessary.                                       French. If it is completed by hand, entries must be in
                                                                 ink and in printscript.
                       Article 14
                                                                 Each certificate shall measure 210 X 297 mm . The
                                                                 paper used must be white sized writing paper not
The Explanatory Notes, Lists A, B and C, the speci­              containing mechanical pulp and weighing not less
men certificate of origin Form A and the specimen                than 25 g/m2. It shall have a printed green
Form APR which are annexed to this Regulation                    guilloche-pattern background making any falsification
shall form an integral part of this Regulation.                  by mechanical or chemical means apparent to the
                                                                 eye .
                        TITLE II
                                                                 Each certificate shall bear a serial number, whether
                                                                 or not printed, by which it can be identified.
                       Article IS
                                                                                         Article 19
For the purpose of implementing the provisions
concerning tariff preferences specified in Article 1 ,           Since the certificate of origin constitutes the
every beneficiary country shall comply or ensure                 documentary evidence for the application of the
compliance with the rules concerning the completion              provisions concerning tariff preferences, specified in
and issue of certificates of origin Form A, the                  Article 1 , it shall be the responsibility of the com­
conditions for the use of Forms APR and those
                                                                 petent governmental authority of the exporting
concerning administrative cooperation contained in               country to take any steps necessary to verify the
the following Articles.                                          origin of the products and to check the other state­
                                                                 ments on the certificate.
                        Section I
                                                                                         Article 20
          Completion and issue of certificates                   1 . The certificate shall be issued by the competent
                    oi origin Form A                             governmental authority of the beneficiary country
                                                                 if the products to be exported can be considered
                                                                 products originating in that country within the
                        Article 16                               meaning of Title I of this Regulation .
1 . A certificate of origin shall be issued only upon            2. The signature to be entered in box 11 of the
written application from the exporter or his                     certificate must be hand written.
authorized representative.
                                                                 3 . For the purpose of verifying whether the con­
2. The exporter or his representative shall submit               dition specified in paragraph 1 has been met, the
with his application any appropriate supporting                  competent governmental authority shaill have the
document proving that the products to be exported                right to call for any documentary evidence or to
qualify for the issue of a certificate of origin.                carry out any check which it considers appropriate.
                                                                 4. The competent governmental authority of the
                        Article 17
                                                                 beneficiary country shall refuse to issue a certificate
                                                                 if it appears from the documents submitted that the
It shall be the responsibility of the competent                  products to which it relates are not intended for the
governmental authorities of the exporting beneficiary            Community or for a preference-giving country apply­
countries to ensure that certificates and applications           ing the same rules as those laid down in Title I
are duly completed.                                              of this Regulation.
 ---pagebreak---  30. 12. 76                            Official Journal of the European Communities                           No L 361 /7
                           Article 21                                                     Article 23
 The certificate shall be available to the exporter as            It shall always be possible to replace one or more
 soon as exportation is actually carried out or when              certificates of origin Form A by one or more other
 it is certain that it will he carried out.                       such certificates, provided tfhat this is done at the
                                                                  customs office in the Community where the products
                                                                   are located.
                           Article 22
                                                                                          Article 24
 1 . When products of which the final destination is
unknown are exported from a beneficiary country                    1 . In exceptional cases, a certificate may be issued
 and have to pass through the territories of one or               after the actual exportation of the products to which
more countries, in the manner specified in Article                it relates, if it was not issued at the time of ex­
5 ( 1 ) (b), the exporter may apply for the issue of a            portation as a result of errors involuntarily made or
 provisional certificate of origin.                                omissions or other special circumstances.
In this case, the word 'PROVISOIRE' or                            2. The competent governmental authority may issue
'PROVISIONAL' shall be stamped on the certificate                 a certificate retrospectively only after verifying that
 of origin Form A in box 2.                                       the particulars contained in the exporter's appli­
                                                                  cation agree with those contained in the correspond­
                                                                  ing export documents and that no certificate of origin
                                                                  was issued when the products in question were ex­
2. When the final destination in the Community of                 ported.
the products becomes known, then in so far as the
products satisfy the conditions provided for in this              Certificates of origin Form A issued retrospectively
Regulation the provisional certificate of origin shall            must bear, in box 4, the endorsement 'DfiLIVRfi A
be treated as the final certificate of origin for all or          POSTERIORI ' or 'ISSUED RETROSPECTIVELY'.
part of the products described on it, provided that,
 at the written request of the importer, it is validated
to this effect by the customs office where the prod­
ucts are presented. Such request must be ac­                                             Article 25
companied by the provisional certificate and by all
the documents required to establish that the products             In the event of the theft, loss or destruction of a
have been transported to the Community in conform­                certificate of origin, the exporter may apply to the
ity with the conditions laid down in Article 5 .                  competent governmental authority which issued it
                                                                  for a duplicate to be made out on the basis of the
                                                                  export documents in their possession. The duplicate
Such validation can apply only to those products                  Form A issued in this way must be endorsed, in box 4,
which are intended for the Member State on whose                  with one of the following words : 'DUPLICATA' or
                                                                  ' DUPLICATE'.
territory the customs office making validation is
 situated.
                                                                  The duplicate, which must bear the date of issue of
                                                                  the original certificate, shall take effect from that
                                                                  date.
Should the validation apply to all the products
described on the provisional certificate of origin, the
customs office which has carried out the validation
 shall retain the certificate .
                                                                                          Section II
                                                                             Conditions for the me of Form APR
If the validation applies to only part of the products
described in the provisional certificate, the customs
office concerned shall issue a final certificate referring                               Article 26
only to those products actually presented. This shall
be indicated on the provisional certificate which shall           Form APR, whidh must correspond to the specimen
be forwarded to the customs offices to which the                  contained in the Annex, shall be completed by the
products which have not been presented will be                    exporter. It shall be made out in English or French.
transported. The date oil the final certificate shall be          If it is completed by hand, entries must be in ink and
that on which the provisional certificate was issued.             in printscript.
 ---pagebreak---  No L 361 /8                         Official Journal of the European Communities                              30. 12. 76
The signature to be entered in Part 1 of the Form                                        Article 30
APR must be hand written .
                                                                When an application for subsequent verification has
Form APR shall be composed of two parts, each                   been made in accordance with the provisions of
part measuring 210 X 148 mm . The paper used shall              Article 13 of Title I, such verification shall be carried
be white-sized writing paper not containing mechan­             out and its results communicated to the competent
ical pulp and weighing not less thatn 25 g/m2.                  customs authorities in the Community within a maxi­
                                                                mum of three months . The results must be such as
Form APR may be perforated mechanically so that                 to establish whether the certificate of origin Form A
the two parts can be separated and the label of the             or the Form APR in question applies to the products
second part may be detached. The reverse side of the            actually exported and whether these products were
label may be gummed .                                           in fact eligible to benefit from the tariff preferences
                                                                specified in Article 1 .
Each part of the form must bear a serial number,
whether or not printed by which it can be identified.           For the purpose of subsequent verification of certifi­
                                                                cates of origin Form A, copies of the certificates as
                                                                well as any export documents referring to them shall
                        Article 27
                                                                be kept for at least two years by the competent
                                                                governmental authority in the exporting beneficiary
                                                                country .
A Form APR shall be completed for each postal
consignment. After completing and signing the two
parts of the form, the exporter shall , in the case of                                   Article 31
consignments by parcel post, attach the two parts to
the dispatch note. In the case of consignments by
letter post, he shall insert his declaration (Part 1 ) in       1 . Subject as provided in Article 33 , the certifications
the packet and shall attadh the ilabel of Part 2 to the         of authenticity provided for in Article 1 (2) of Council
outer packing.                                                  Regulations (EEC) No 3024/76 and (EEC) No 3026
                                                                /76 of 13 December 1976 shall be given in box 4 of
                                                                the certificate of origin Form A provided for in this
                                                                Regulation.
                        Article 28
                                                                2. The certifications mentioned in paragraph 1 shall
1 . If the products contained in the consignment have           consist of the following words : 'The undersigned
already been subject to verification in the exporting           authority certifies the truth of the description of the
beneficiary country for conformity with the                     goods given in box 7 below' or 'L'autorite
provisions of this Regulation, the exporter may refer           soussignee certi'fie l'exactitude de la description des
to this verification in the space for ' observations' on        marchandises figurant dans la case n° 7 ci-dessous'
the Form APR (Part 1 ).                                         followed by the stamp of the competent authority
                                                                and the hand-written signature of the competent
2. As appropriate, the exporter shall write 'APR'               official .
followed by the serial number of the Form APR used
either on the C 1 green label, or on the C 2/CP 3
customs declaration .
                                                                3 . The description of goods in box 7 of the certifi­
                                                                cate of origin shall be as follows, according to the
                                                                product concerned :
                                                                — ' unmanufactured tolbacco Virginia type' or
                        Section III
                                                                    'tabac brut ou non fabriqué du type Virginia';
         Methods of administrative cooperation                  — 'agave brandy "tequila", in containers holding
                                                                    two litres or less' or 'eau-de-vie d'agave "tequila"
                                                                    en récipients contenant deux litres ou moins'.
                        Article 29
The beneficiary countries shall send the Commission                                      Article 32
of the European Communities the names and
addresses of the governmental authorities competent             The beneficiary countries shall inform the Com­
to issue certificates of origin together with specimens         mission of the European Communities of the names
of stamps used by these authorities. The Commission             and addresses of the governmental autihorities com­
shall forward this information         to   the  customs        petent to issue the certifications mentioned in
authorities of the Member States .                              Article 31 , together with impressions of the stamp
 ---pagebreak--- 30 . 12. 76                          Official Journal of the European Communities                         No L 361 /9
they use. The Commission shall forward this                     — the products referred to in Regulation (EEC)
information      to   the  customs   authorities   of  the         No 3019/76 originating in the Comoros or the
Member States .                                                    Seychelles and falling within subheading 64.02 A
                                                                   of the Common Customs Tariff;
                          Article 33                            — raw or unmanufactured Virginia type tobacco of
                                                                   subheadings 24.01 A ex I, 24.01 A ex II and 24.01
By way of derogation ifrom Article 31 ( 1 ) and (2)                ex B of the Common Customs Tariff, other than
but without prejudice to Articles 31 (3 ) and 32, it               the raw or unmanufactured 'flue-cured' type as
shall not be necessary for one of the said certifications          referred to in Regulation (EEC) No 3024/76 and
to appear in box 4 of the certificate of origin if the             originating in developing countries and territories ;
authority competent to issue the certificate of origin          — certain     raw    or  unmanufactured   'flue-cured'
is the governmental authority qualified to give that               Virginia type tobacco of subheadings 24.01 A ex
certification .
                                                                   I and 24.01 ex B of the Common Customs Tariff
                                                                   as referred to in Regulation (EEC) No 3024/76
                          Article 34
                                                                   and originating in Romania ;
                                                                — certain raw or unmanufactured tobacco of sub­
 1 . Without prejudice to Article 8, for a period of six           heading 24.01 A ex II of the Common Customs
months from the date of entry into force of this                   Tariff as referred to in Regulation (EEC) No
Regulation, there may be produced, in respect of                   3025/76 and originating in developing countries
those products specified in paragraph 2 hereof which,              and territories ;
at the time of entry into force of the provisions
concerning tariff preferences granted therefor are              — certain textile products specified in Annex II (A)
either in transit or being held in the Community                   originating in the developing countries and terri­
under temporary warehouse procedure, in customs                    tories listed in Annex II (B);
warehouses or in free zones, certificates of origin
Form A together with documentary evidence of direct             — certain textile products specified in Annex III (A)
                                                                   originating in the developing countries and terri­
transport.
                                                                   tories listed in Annex III (B).
2. The products referred to in paragraph 1 are the                                      Article 35
following :
— the products set out in the list in Annex I originat­         This Regulation shall enter into force on 1 January
     ing in developing countries and territories ;              1977 .
                This Regulation shall be binding in its entirety and directly applicable in all Member
                States .
                Done at Brussels, 21 December 1976.
                                                                                 For the Commission
                                                                                  Finn GUNDELACH
                                                                             Member of the Commission
 ---pagebreak--- No L 361/ 10                         Official Journal of the European Communities                                 30. 12. 76
                                                 EXPLANATORY NOTES
             Note 1 — Article 1 :
             The term 'in a beneficiary country' shall also cover the territorial waters of that country.
             Vessels operating on the high seas, including factory ships on which the fish caught is worked or
             processed, shall be considered as part of the territory of the beneficiary country to which they
             belong provided that they satisfy the conditions set out in Explanatory Note 4.
             Note 2 — Article 1 :
             In order to determine whether products originate in a beneficiary country, it shall not be necessary
             to establish whether the power and fuel, plant and equipment, and machines and tools used to
             obtain such products originate in third countries or not.
             Note 3 — Article 1 :                                                  .
             Packing shall be considered as forming a whole with the products contained therein. This pro­
             vision, however, shall not apply to packing which is not of the normal type for the article packed
             and which has intrinsic utilization value and is of a durable nature, apart from its function as
             packing.
             Note 4 — Article 2 (f) :
             The term 'its vessels' shall apply only to vessels :
             — which are registered or recorded in the beneficiary country,
             — which sail under the flag of the beneficiary country,
             — which are at least 50% owned by nationals of the beneficiary country or by a company
                 with its head office in that country, of which the manager or managers, chairman of the
                 board of directors or of the supervisory board, and the majority of the members of such
                 boards are nationals of that country and of which, in addition, in the case of partnerships or
                 limited companies, at least half the capital belongs to that country or to public bodies or
                 nationals of that country,
             — of which the captain and officers are all nationals of the beneficiary country, and
             — of which at least 75 % of the crew are nationals of the beneficiary country.
             Note 5 — Article 4 :
             'Ex-works price' means the price paid to the manufacturer in whose undertaking the last working
             or processing is carried out, provided the price includes the value of all the products used in
             manufacture.
             'Customs value' means the customs value as defined in the Convention concerning the valuation
             of goods for customs purposes signed in Brussels on 15 December 1950.
             Note 6 :
             The term 'product' as used in this Regulation includes 'article', 'goods', 'material', 'equipment'
             and any other equivalent expression.
 ---pagebreak--- 30. 12. 76                               Official Journal of the European Communities                                     No L 361/ 11
                                                             LIST A
              List of working or processing operations which result in a change in the Brussels Nomen­
              clature heading without conferring the status of originating products on the products under­
                       going such operations, or conferring this status only subject to certain conditions
                 Products obtained
                                                          Working or processing that does not       Working or processing that confers
                                                            confer the status of originating        the status of originating products
                                                                       products                    when the following conditions are met
    BTN
 heading No                 Description
    03.02   Fish, dried, salted or in brine,           Drying, salting, placing in brine;
            smoked fish, whether or not                smoking of fish, whether cooked                           •
            cooked before or during the                or not
            smoking process
    07.02   Vegetables (whether or not                 Freezing of vegetables
            cooked), preserved by freezing
     07.03  Vegetables provisionally preserved         Placing in brine or in other
            in brine , in sulphur water or in          solutions of vegetables             falling
            other preservative solutions , but         within heading No 07.01
            not specially prepared for immediate
            consumption
     07.04  Dried , dehydrated or evaporated           Drying , dehydration , evaporation,
            vegetables , whole, cut, sliced ,          cutting, breaking, powdering of
            broken or in powder, but not               vegetables falling within heading
            further prepared                           Nos 07.01 to 07.03 inclusive
     08.10  Fruit (whether or not cooked)              Freezing of fruit
            preserved by freezing, not con­
            taining added sugar
     08.11  Fruit provisionally preserved ( for        Placing in brine or in other solutions
            example, by sulphur dioxide gas ,          of fruit falling within heading
            in brine, in sulphur water or other        Nos 08.01 to 08.09 inclusive
            preservative solutions), but un­
            suitable in that state for immediate
             consumption
     08.12  Fruit , dried , other than that falling    Drying of fruit
            within heading Nos 08.01 , 08.02 ,
            08.03 , 08.04 or 08.05
     11.03  Flours of the leguminous vegetables        Manufacture from dried legumin­
            falling within heading No 07.05            ous vegetables
     11.04  Flours of the fruits falling within        Manufacture from fruits falling
            any heading in Chapter 8                   within Chapter 8
     15.04  Fats and oils , of fish and marine         Manufacture from products falling
            mammals , whether or not refined           within Chapters 2 and 3
     15.06  Other animal oils and fats (in­            Manufacture from products fall­
            cluding neat's-foot oil and fats            ing within Chapter 2
             from bones or waste)
 ex 15.07   Fixed vegetable oils, fluid or solid ,     Manufacture from            products of
            crude, refined or purified, but not        Chapters 7 and 12
            including Chinawood oil, myrtle­
            wax, Japan wax or oil of tungnuts ,
            oleococca seeds or oiticica seeds ;
            also not including oils of a kind
            used in machinery or mechanical
            appliances or for industrial pur­
            poses other than the manufacture
            of    foodstuffs    for    human   con­
            sumption
 ---pagebreak--- No L 361/ 12                            Official Journal of the European Communities                                             30. 12 . 76
List A (continued)
                  Products obtained
                                                         Working or processing that does not          Working or processing that confers
                                                            confer the status of originating          the status of originating products
                                                                       products                      when the following conditions are met
   BTN
heading No                  Description
   16.02     Other prepared or preserved meat         Manufacture from products falling
             or meat offal                            within Chapter 2
   16.04    Prepared or preserved fish, includ­       Manufacture from products falling
            ing caviar and caviar substitutes         within Chapter 3
   16.05     Crustaceans and molluscs, pre­           Manufacture from products falling
            pared or preserved                        within Chapter 3
   17.02     Other sugars ; sugar syrups ; arti­      Manufacture from any product
            ficial honey (whether or not mixed
            with natural honey); caramel
   17.04     Sugar    confectionery,     not con­     Manufacture from other products
            taining cocoa                             falling within Chapter 17
   17.05     Flavoured or coloured sugars ,           Manufacture from any product
             syrups and molasses, but not
             including fruit juices containing
             added sugar in any proportion
   18.04     Cocoa butter (fat or oil )                                                            Manufacture        from      originating
                                                                                                   cocoa beans
   18.06     Chocolate and other food prep­           Manufacture         from     sucrose    or
             arations containing cocoa                manufacture in which the value of
                                                      the products falling within heading
                                                      Nos 18.01 to 18.05 inclusive used
                                                      exceeds 40% of the value of the
                                                      product obtained
    19.02    Preparations of flour meal, starch       Manufacture        from      cereals   and
             or malt extract, of a kind used as       derived products, meat, milk and
             infant food      or for    dietetic or   sugars
             culinary purposes, containing less
             than 50% by weight of cocoa
    19.04    Tapioca and sago ; tapioca and           Manufacture from any product
             sago substitutes obtained from
             potato or other starches
    19.05    Prepared foods obtained by the           Alanufacture from any product
             swelling or roasting of cereals or
             cereal products (puffed rice, corn
             flakes and similar products)
    19.06    Communion wafers, empty cachets           Manufacture from products falling
             of a kind suitable for pharma­            within Chapter 11
             ceutical use, sealing wafers, rice
             paper and similar products
    19.07    Bread , ships' biscuits and other         Manufacture from products falling
              ordinary bakers' wares, not con­         within Chapter 11
             taining added sugar, honey, eggs,
             fats , cheese or fruit
    19.08    Pastry , biscuits, cakes and other        Manufacture from products falling
              fine bakers' wares whether or not        within Chapter 11
             containing cocoa in any proportion
                                                                                                 I
 ---pagebreak--- 30. 12 . 76                               Official Journal of the European Communities                                       No L 361/ 13
                                                                                                                       List A (continued)
                 Products obtained
                                                         Working or processing that does not           Working or processing that confers
                                                            confer the status of originating           the status of originating products
                                                                       products                       when the following conditions are met
   BTN
heading No                  Description
   20.01    Vegetables and fruit, prepared or                                                      Manufacture from originating
            preserved by vinegar or acetic                                                         products falling within Chapters
            acid , with or without sugar ,                                                         7 and 8
            whether or not containing salt ,
            spices or mustard
    20.02   Vegetables prepared or preserved                                                       Manufacture from originating
            otherwise than by vinegar or                                                           products falling within Chapter 7
            acetic acid
    20.03   Fruits , preserved by freezing , con­                                                  Manufacture from originating
            taining added sugar                                                                    products falling within Chapters
                                                                                                   H and 17
    20.04   Fruit, fruit - peel and parts of plants ,                                              Manufacture from originating
            preserved by sugar (drained , glacé                                                    products falling within Chapters
            or crystallized )                                                                      8 and 17
    20.05   Jams, fruit jellies , marmalades,                                                      Manufacture         from      originating
            fruit puree and fruit pastes , being                                                   products falling within Chapters
            cooked preparations , whether or                                                       8 and 17
            not containing added sugar
    20.06   Fruit otherwise prepared or pre­                                                       Manufacture from originating
            served , whether or not contain­                                                       products falling within Chapters
            ing added sugar or spirit                                                              8 , 9 , 17 and 22
   20.07    Fruit juices ( including grape must)                                                    Manufacture from originating
            and vegetable juices , whether or                                                       products falling within Chapters
            not containing added sugar, but                                                        7, 8 and 17
            unfermented and not containing
            spirit
    21.04   Sauces ; mixed condiments and                                                           Manufacture from tomato con­
            mixed seasonings                                                                        centrate the value of which does
                                                                                                    not exceed 50% of the value of
                                                                                                    the product obtained
    21.05   Soups and broths , in liquid , solid       Manufacture from products falling
            or powder form ; homogenized               within heading No 20.02
            composite food preparations
    22.02   Lemonade , flavoured spa waters            Manufacture from fruit juices
            and flavoured aerated waters , and
            other non-alcoholic beverages , not
            including fruit and vegetable juices
            falling within heading No 20.07
    22.09   Spirits    ( other    than    those   of   Manufacture from products of
            heading No 22.08 ); liqueurs and           heading No 08.04, 20.07, 22.04 or
            other spirituous beverages ; com­          22.05
            pound alcoholic preparations
             (known as 'concentrated extracts')
            for the manufacture of beverages
    23.07   Sweetened            forage ;      other   Manufacture       from     cereals     and
            preparations of a kind used in             derived    products,       meat,      milk,
            animal feeding                             sugar and molasses
 ---pagebreak---  No L 361/ 14                            Official Journal of the European Communities                                            30. 12. 76
 List A (continued)
                   Products obtained
                                                          Working or processing that does not         Working or processing that confers
                                                             confer the status of originating          the status of originating products
                                                                        products                     when the following conditions are met
    BTN
 heading No                  Description
ex 24.02     Cigarettes , cigars and cigarillos ,                                                  Manufacture in which at least 70%
             tobacco for smoking                                                                   by quantity of the products falling
                                                                                                   within heading No 24.01 used are
                                                                                                   originating products
ex 28.38     Aluminium sulphate                        Manufacture from products falling
                                                       within heading No 28.20
    30.03    Medicaments (including veterinary         Manufacture        from     active     sub­
             medicaments)                              stances
ex 30.04     Wadding, gauze, bandages and                                                          Manufacture from originating
             similar articles (for example , dress­                                                pharmaceutical substances
             ings, adhesive plasters, poultices)
             impregnated or coated with phar­
             maceutical substances for medical
             or surgical purposes)
    31.05     Other fertilizers ; goods of the                                                     Manufacture in which the value
             present Chapter in tablets , lozenges                                                 of the products used does not
              and similar prepared forms or in                                                     exceed 50% of the value of the
              packings of a gross weight not                                                       product obtained
             exceeding 10 kg
    32.06     Colour lakes                             Manufacture from products falling
                                                       within heading Nos 32.04 and
                                                       32.05
    32.07     Other colouring matter ; inorganic       Mixing of oxides or salts falling
              products of a kind used as               within Chapter 28 with extenders
              luminophores                             such as barium sulphate, chalk ,
                                                       barium carbonate and satin white
    32.10     Artists', students' and signboard        Manufacture from products falling
              painters' colours , modifying tints,     within heading Nos 32.04 to 32.09
              amusement colours and the like ,         inclusive
              in tablets, tubes, jars, bottles,
              pans or in similar forms of
              packings , including such colours
              in sets or outfits , with or without
              brushes, palettes or other ac­
              cessories
    32.12     Glaziers' putty ; grafting putty ;       Manufacture from products falling
              painters' fillings , non-refractory      within heading No 32.09
              surfacing preparations ; stopping,
              sealing and similar mastics , includ­
              ing resin mastics and cements
     33.02     Terpenic by-products of the deter­      Manufacture from products falling
              penation of essential oils               within heading No 33.01
     33.05     Aqueous distillates and aqueous         Manufacture from products falling
               solutions of essential oils, including  within heading No 33.01
               such products suitable for med­
              icinal uses
     34.01    Soap ; organic surface-active pro­       Manufacture from products falling
              ducts and preparations for use as        within heading Nos 34.02 and 34.05
              soap , in the form of bars , cakes
              or moulded pieces or shapes ,
              whether or not combined with
              soap
 ---pagebreak--- 30. 12 . 76                            Official Journal of the European Communities                                 No L 361/ 15
                                                                                                               List A (continued)
                 Products obtained
                                                       Working or processing that does not     Working or processing that confers
                                                          confer the status of originating     the status of originating products
                                                                     products                 when the following conditions are met
   BTN
heading No                 Description
   36.08    Other combustible preparations          Manufacture        from     combustible
            and products                            preparations and products
    37.01   Photographic plates and film in          Manufacture from products falling
            the flat, sensitized , unexposed, of     within heading No 37.02
            any material other than paper,
            paperboard or cloth
    37.02   Film in rolls, sensitized , unex­        Manufacture from products falling
            posed , perforated or not                within heading No 37.01
    37.04   Sensitized plates and film , exposed     Manufacture from products falling
            but not developed , negative or          within heading Nos 37.01 and
            positive                                37.02
    38.11   Disinfectants , insecticides , fungi­                                           Manufacture· in which the value
            cides , weed-killers , anti-sprouting                                           of the products used does not
            products, rat poisons and similar                                               exceed 50% of the value of the
            products, put up in forms or                                                    product obtained
            packings for sale by retail or as
            preparations or as articles (for
            example, sulphur-treated bands,
            wicks and candles , fly-papers)
    38.12   Prepared glazings , prepared dress­                                             Manufacture in which the value
            ings and prepared mordants , of                                                 of the products used does not
            a kind used in the textile, paper,                                              exceed 50% of the value of the
            leather or like industries                                                      product obtained
    38.13   Pickling preparations for metal                                                 Manufacture in which the value
            surfaces ; fluxes and other auxiliary                                           of the products used does not
            preparations for soldering, brazing                                             exceed 50% of the value of the
            or welding ; soldering, brazing or                                              product obtained
            welding powders and pastes con­
            sisting of metal and other ma­
            terials ; preparations of a kind
            used as cores or coatings for
            welding rods and electrodes
    38.14   Anti-knock preparations, oxi­                                                   Manufacture in which the value
            dation inhibitors , gum inhibitors ,                                            of the products used does not
            viscosity improvers , anti-corrosive                                            exceed 50% of the value of the
            preparations and similar prepared                                               product obtained
            additives for mineral oils
    38.15   Prepared rubber accelerators                                                    Manufacture in which the value
                                                                                            of the products used does not
                                                                                            exceed 50% of the value of the
                                                                                            product obtained
    38.17   Preparations and charges for fire­                                               Manufacture in which the value
            extinguishers ; charged fire-ex­                                                 of the products used does not
            tinguishing grenades                                                            exceed 50% of the value of the
                                                                                             product obtained
 ---pagebreak---  No L 361 / 16                            Official Journal of the European Communities                                     30. 12 . 76
 List A (continued)
                   Products obtained
                                                          Working or processing that does not    Working or processing that confers
                                                            confer the status of originating     the status of originating products
                                                                       products                 when the following conditions are met
    BTN
 heading No                  Description
     38.18    Composite solvents and thinners                                                 Manufacture in which the value
              for varnishes and similar products                                              of the products used does not
                                                                                              exceed 50% of the value of the
                                                                                              product obtained
 ex 38.19     Chemical      products     and   prep­                                          Manufacture in which the value
              arations of the chemical or allied                                              of the products used does not
             industries (including those con­                                                 exceed 50% of the value of the
             sisting of mixtures of natural                                                   product obtained
             products), not elsewhere specified
             or included ; residual products of
             the chemical or allied industries ,
             not elsewhere specified or included ,
             excluding :
             — Fusel oil and Dippel's oil ;
             — Naphthenic acids and their
                  non-water-soluble salts , esters
                  of naphthenic acids ;
             — Sulphonaphthenic acids and
                  their non-water-soluble salts ,
                  esters of sulphonaphthenic
                  acids ;
             — Petroleum sulphonates ,           ex­
                 cluding petroleum sulphonates
                 of alkali metals , of ammonium
                 or of ethanolamines , thio­
                 phenated sulphonic acids of
                 oils obtained from bituminous
                  minerals , and their salts ;
             — Mixed alkylbenzenes and mixed
                 alkylnaphthalenes ;
             — Ion exchangers ;
             — Catalysts ;
             — Getters for vacuum tubes ;
             — Refractory cements or mortars
                 and similar compositions ;
             — Alkaline iron oxide for the
                 purification of gas ;
             — Carbon ( other than that falling
                 within subheading ex 38.01 ) in
                 metal , graphite or other com­
                 pounds , in the form of small
                 plates , bars or other semi­
                 manufactures ;
             — Sorbitol other than sorbitol of
                 heading No 29.04
    ex       Textile fabrics not included under                                               Manufacture from yarn
Chapter      heading No 59.08 pursuant to
    39       Note 2 A of Chapter 59
ex 39.02     Polymerization products                                                          Manufacture in which the value
                                                                                              of the products used does not
                                                                                              exceed 50% of the value of the
                                                                                              product obtained
 ---pagebreak--- 30. 12 . 76                            Official Journal of the European Communities                                   No L 361/ 17
                                                                                                                List A (continued)
                 Products obtained
                                                       Working or processing that does not      Working or processing that confers
                                                           confer the status of originating      the status of originating products
                                                                      products                 when the following conditions are met
   BTN
heading No
                           Description
   39.07    Articles of materials of the kinds                                              Manufacture in which the value
            described in heading Nos 39.01                                                  of the products used does not
            to 39.06                                                                        exceed 50% of the value of the
                                                                                            product obtained
   40.05    Plates , sheets and strip , of un­                                              Manufacture in which the value
            vulcanized natural or synthetic                                                 of the products used does not
            rubber, other than smoked sheets                                                exceed 50% of the value of the
            and crepe sheets of heading No                                                  product obtained
            40.01 or 40.02 ; granules of un­
            vulcanized natural or synthetic
            rubber compounded ready for
            vulcanization ; unvulcanized natu­
            ral or synthetic rubber, com­
            pounded before or after coagu­
            lation either with carbon black
            (with or without the addition of
            mineral oil) or with silica (with or
            without the addition of mineral
            oil), in any form, of a kind
            known as masterbatch
    41.02   Bovine cattle leather (including         Tanning of raw hides and skins
            buffalo leather) and equine leather,     falling within heading No 41.01
            except leather falling within head­
            ing No 41.06 , 41.07 or 41.08
    41.03   Sheep and lamb skin leather ,            Tanning of raw hides and skins
            except leather falling within head­      falling within heading No 41.01
            ing No 41.06, 41.07 or 41.08
    41.04   Goat and kid skin leather, except        Tanning of raw hides and skins
            leather falling within heading           falling within heading No 41.01
            No 41.06, 41.07 or 41.08
    41.05    Other kinds of leather, except          Tanning of raw hides and skins
            leather falling within heading           falling within heading No 41.01
             No 41.06 , 41.07 or 41.08
    41.08    Patent leather and imitation patent                                            Varnishing or metallizing of leather
             leather ; metallized leather                                                    falling within heading Nos 41.02 to
                                                                                            41.07 inclusive ( other than skin
                                                                                             leather of crossed Indian sheep and
                                                                                             of Indian goat or kid , not further
                                                                                             prepared than vegetable tanned, or
                                                                                             if otherwise prepared, obviously
                                                                                             unsuitable for immediate use in
                                                                                             the manufacture of leather ar­
                                                                                             ticles), in which the value of the
                                                                                             skin leather used does not exceed
                                                                                             50% of the value of the product
                                                                                              obtained
 ---pagebreak---  No L 361/ 18                                 Official Journal of the European Communities                                                     30. 12. 76
 List A (continued)
                        Products obtained
                                                                  Working or processing that does not               Working or processing that confers
                                                                     confer the status of originating                the status of originating products
                                                                                products                           when the following conditions are met
     BTN
  heading No
                                  Description
     43.03         Articles of furskin                          Making up from furskins in plates,
                                                                crosses and similar forms falling
                                                                within heading No ex 43.02
     44.21         Complete wooden packing cases,                                                                Manufacture from boards not cut
                   boxes, crates, drums and similar                                                              to size
                   packings,
     45.03         Articles of natural cork                                                                      Manufacture from products falling
                                                                                                                 within heading No 45.01
     48.06         Paper and paperboard, ruled,                                                                  Manufacture from paper pulp
                   lined or squared, but not otherwise
                   printed, in rolls or sheets
     48.14         Writing blocks, envelopes, letter                                                             Manufacture in which the value
                   cards, plain postcards, corre­                                                                of the products used does not
                   spondence cards ; boxes, pouches,                                                             exceed 50% of the value of the
                   wallets and writing compendiums,                                                              product obtained
                   of paper or paperboard, containing
                   only an assortment of paper
                   stationery
     48.15         Other paper and paperboard, cut                                                               Manufacture from paper pulp
                  to size or shape
     48.16         Boxes, bags and other packing                                                                 Manufacture in which the value
                   containers, of paper or paperboard                                                            of the products used does not
                                                                                                                 exceed 50% of the value of the
                                                                                                                 product obtained
     49.09         Picture postcards, Christmas and             Manufacture from products falling
                   other picture greeting cards,                within heading No 49.11
                   printed by any process, with or
                   without trimmings
     49.10         Calendars of any kind, of paper or          Manufacture from products falling
                  paperboard, including         calendar       within heading No 49.11
                   blocks
     50.04        Silk yarn, other than yarn of noil                                                             Manufacture from products falling
         (l)      or other waste silk, not put up                                                                within heading No 50.01
                  for retail sale
     50.05        Yarn spun from silk waste other                                                               Manufacture from products falling
         i1)      than noil, not put up for retail                                                              within heading No 50.03 neither
                  sale                                                                                          carded nor combed
     50.06        Yarn spun from noil silk, not                                                                 Manufacture from products falling
         i1)      put up for retail sale                                                                        within heading No 50.03 neither
                                                                                                                carded nor combed
(*) For yarn obtained from two or more textile materials : the provisions appearing in this list shall be applied cumulatively both as regards the heading
    under which the mixed yarn is classified and for the headings under which yarn of each of the other textiles of which the mixture is composed would
    be classified.
 ---pagebreak--- 30. 12. 76                                    Official Journal of the European Communities                                                 No L 361/ 19
                                                                                                                                      List A (continued)
                        Products obtained
                                                                   Working or processing that does not               Working or processing that confers
                                                                      confer the status of originating                the status of originating products
                                                                                 products                           when the following conditions are met
     BTN
                                  Description
 heading No
     50.07        Silk yarn and yarn spun from noil                                                               Manufacture from products falling
         O        or other waste silk, put up for                                                                 within heading No 50.01 or from
                  retail sale                                                                                    products falling within heading
                                                                                                                  No 50.03        neither     carded     nor
                                                                                                                  combed
ex 50.08           Imitation catgut of silk                                                                       Manufacture from products falling
         (x )                                                                                                     within heading No 50.01 or from
                                                                                                                  products falling within heading
                                                                                                                  No 50.03        neither     carded     nor
                                                                                                                  combed
     50.09        Woven fabrics of silk or of waste                                                               Manufacture from products falling
         (2)      silk other than noil                                                                            within heading Nos 50.02 and
                                                                                                                  50.03
     50.10         Woven fabrics of noil silk                                                                     Manufacture from products falling
         (2)                                                                                                      within heading Nos 50.02 and
                                                                                                                  50.03
     51.01         Yarn of man-made fibres (con­                                                                  Manufacture from chemical pro­
         0        tinuous), not put up for retail sale                                                            ducts or textile pulp
     51.02         Monofil, strip (artificial straw and                                                           Manufacture from chemical pro­
          (x)      the like) and imitation catgut, of                                                             ducts or textile pulp
                  man-made fibre materials
     51.03         Yarn of man-made fibres (con­                                                                  Manufacture from chemical pro­
          (x)     tinuous), put up for retail sale                                                                ducts or textile pulp
     51.04         Woven fabrics of man-made fibres                                                               Manufacture from chemical pro­
        (2)         (continuous ), including woven                                                                ducts or textile pulp
                   fabrics of monofil or strip of
                   heading No 51.01 or 51.02
      52.01        Metallized yarn , being textile yarn                                                           Manufacture from chemical pro­
                   spun with metal or covered with                                                                ducts, from textile pulp or from
                   metal by any process                                                                           natural textile fibres , discontinuous
                                                                                                                  man-made fibres or their waste ,
                                                                                                                  neither carded nor combed
      52.02        Woven fabrics of metal thread or                                                                Manufacture from chemical pro­
                   of metallized yarn, of a kind used                                                              ducts , from textile pulp or from
                   in articles of apparel, as furnishing                                                           natural textile fibres , discontinuous
                   fabrics or the like                                                                             man-made fibres or their waste
 (*) For yarn obtained from two or more textile materials : the provisions appearing in this list shall be applied cumulatively both as regards the heading
     under which the mixed yarn is classified and for the headings under which yarn of each of the other textiles of which the mixture is composed Jwould
     be classified .
 (J) For fabrics composed of two or more textile materials : the provisions appearing in this list shall be applied cumulatively both as regards the heading
     under which the mixed fabric is classified and for the headings under which fabric of each of the other textiles of which the mixture is composed would
     be classified .
 ---pagebreak--- No L 361 / 20                                  Official Journal of the European Communities                                                     30. 12. 76
 List A (continued)
                        Products obtained
                                                                   Working or processing that does not              Working or processing that confers
                                                                      confer the status of originating               the status of originating products
                                                                                 products                          when the following conditions are met
     BTN
 heading No                       Description
                                                                                                             •
     53.06          Yarn of carded sheep's or lambs'                                                             Manufacture from products falling
         (x )       wool (woollen yarn), not put up                                                              within heading Nos 53.01 and
                   for retail sale                                                                              53.03
     53.07          Yarn of combed sheep's or lambs'                                                             Manufacture from products falling
         i1)        wool (worsted yarn), not put up                                                              within heading Nos 53.01 and
                    for retail sale                                                                             53.03
     53.08         Yarn of fine animal hair (carded                                                              Manufacture from raw fine animal
         i1)       or combed), not put up for retail                                                             hair falling within heading No
                   sale                                                                                          53.02
     53.09         Yarn of horsehair or of other                                                                 Manufacture       from       raw   coarse
         i1)       coarse animal hair, not put up for                                                            animal hair falling within heading
                   retail sale                                                                                   No 53.02 or from raw horsehair
                                                                                                                 falling within heading No 05.03
     53.10         Yarn of sheep's or lambs' wool,                                                               Manufacture from products falling
         i1 )      of horsehair or of other animal                                                              within heading Nos 05.03 or
                   hair (fine or coarse), put up for                                                            53.01 to 53.04 inclusive
                   retail sale
     53.11         Woven fabrics of sheep's or lambs'                                                            Manufacture from products falling
         (2)       wool or of fine animal hair                                                                   within heading Nos 53.01 to 53.05
                                                                                                                 inclusive
     53.12         Woven fabrics of coarse animal                                                                Manufacture from products falling
         (2)       hair other than horsehair                                                                    within heading Nos 53.02 to 53.05
                                                                                                                 inclusive
     53.13         Woven fabrics of horsehair                                                                    Manufacture from horsehair falling
         (2)                                                                                                     within heading No 05.03
     54.03         Flax or ramie yarn , not put up                                                               Manufacture from products falling
         i1)       for retail sale                                                                               within heading Nos 54.01 and
                                                                                                                 54.02 , neither carded nor combed
     54.04         Flax or ramie yarn, put up for                                                                Manufacture from products falling
         (x)       retail sale                                                                                   within heading No 54.01 or 54.02
     54.05         Woven fabrics of flax or of ramie                                                             Manufacture from products falling
         (2)                                                                                                     within heading No 54.01 or 54.02
     55.05          Cotton yarn , not put up for retail                                                          Manufacture from products falling
         i1)       sale                                                                                          within heading No 55.01 or 55.03
     55.06          Cotton yarn , put up for retail sale                                                         Manufacture from products falling
         i1)                                                                                                     within heading No 55.01 or 55.03
     55.07          Cotton gauze                                                                                 Manufacture from products falling
         (2)                                                                                                     within heading Nos 55.01 , 55.03
                                                                                                                 or 55.04
(*) For yarn obtained from two or more textile materials : the provisions appearing in this list shall be applied cumulatively both as regards the heading
    under which the mixed yarn is classified and for the headings under which yarn of each of the other textiles of which the mixture is composed would
    be classified .
(») For fabrics composed of two or more textile materials : the provisions appearing in this list shall be applied cumulatively both as regards the heading
    under which the mixed fabric is classified and for the headings under which fabric of each of the other textiles of which the mixture is composed would
    be classified .
 ---pagebreak--- 30. 12 . 76                                     Official Journal of the European Communities                                                 No L 361/ 21
                                                                                                                                       List A (continued)
                         Products obtained
                                                                    Working or processing that does not               Working or processing that confers
                                                                       confer the status of originating                the status of originating products
                                                                                  products                           when the following conditions are met
      BTN
heading No                         Description
      55.08        Terry towelling and similar terry                                                              Manufacture from products falling
          (a)      fabrics , of cotton                                                                            within heading Nos 55.01 , 55.03
                                                                                                                  or 55.04
      55.09        Other woven fabrics of cotton                                                                  Manufacture from products falling
          (2)                                                                                                     within heading Nos 55.01 , 55.03
                                                                                                                  or 55.04
      56.01        Man-made fibres ( discontinuous ),                                                             Manufacture from chemical prod­
                   not carded, combed or otherwise                                                                ucts or textile pulp
                   prepared for spinning
      56.02        Continuous filament tow for the "                                                               Manufacture from chemical prod­
                   manufacture of man-made fibres                                                                  ucts or textile pulp
                   (discontinuous)
      56.04        Man-made fibres (discontinuous                                                                  Manufacture from chemical prod­
                   or waste), carded , combed or                                                                   ucts or textile pulp
                   otherwise prepared for spinning
      56.05        Yarn of man-made fibres (dis­                                                                   Manufacture from chemical prod­
          i1)      continuous or waste), not put                                                                   ucts or textile pulp
                    up for retail sale
      56.06        Yarn of man-made fibres (dis­                                                                   Manufacture from chemical prod­
           i1)     continuous or waste), put up for                                                                ucts or textile pulp
                   retail sale
       56.07       Woven fabrics of man-made fibres                                                                Manufacture from products falling
           (2)       (discontinuous or waste)                                                                      within heading Nos 56.01 to 56.03
                                                                                                                   inclusive
       57.05        Yarn of true hemp                                                                              Manufacture from raw true hemp
           i1)
       57.06        Yarn of jute or of other textile                                                               Manufacture from raw jute , or
           i1)       bast fibres of heading No 57.03                                                               other textile bast fibres falling
                                                                                                                   within heading No 57.03
       57.07         Yarn of other vegetable textile                                                               Manufacture from raw vegetable
           i1)      fibres                                                                                         textile fibres falling within heading
                                                                                                                   No 57.02 or 57.04
       57.08        Paper yarn                                                                                     Manufacture from products falling
                                                                                                                   within Chapter 47, from chemical
                                                                                                                   products, textile puip or from
                                                                                                                   natural textile fibres , discontinuous
                                                                                                                   man-made fibres or their waste ,
                                                                                                                   neither carded nor combed
 ( ) For yarn obtained from two or more textile materials : the provisions appearing in this list shall be applied cumulatively both as regards the heading
      under which the mixed yarn is classified and for the headings under which yarn of each of the other textiles of which the mixture is composed would
      be classified .
  (*) For fabrics composed of two or more textile materials : the provisions appearing in this list shall be applied cumulatively both as regards the heading
      under which the mixed fabric is classified and for the headings under which fabric of each of the other textiles of which the mixture is composed would
      be classified .
 ---pagebreak---  No L 361/ 22                                   Official Journal of the European Communities                                                     30. 12. 76
 List A (continued)
                         Products obtained
                                                                    Working or processing that does not                Working or processing that confers
                                                                       confer the status of originating                the status of originating products
                                                                                  products                            when the following conditions are met
     BTN
  heading No                       Description
     57.09          Woven fabrics of true hemp                                                                     Manufacture from products falling
         i1)                                                                                                       within heading No 57.01
     57.10          Woven fabrics of jute or of other                                                              Manufacture from raw jute or
         n          textile bast fibres of heading                                                                 from other textile bast fibres falling
                    No 57.03                                                                                       within heading No 57.03
     57.11          Woven fabrics of other vegetable                                                               Manufacture from products falling
         n          textile fibres                                                                                 within heading No 57.02 or 57.04
     57.12          Woven fabrics of paper yarn                                                                    Manufacture from paper, from
                                                                                                                   chemical products, textile pulp or
                                                                                                                   from natural textile fibres , discon­
                                                                                                                   tinuous man-made fibres' or their
                                                                                                                   waste
     58.01          Carpets, carpeting         and    rugs,                                                        Manufacture from products falling
                    knotted (made up or not)                                                                       within heading Nos 50.01 to 50.03
                                                                                                                  inclusive, 51.01 , 53.01 to 53.05
                                                                                                                   inclusive, 54.01 , 55.01 to 55.04
                                                                                                                   inclusive, 56.01 to 56.03 inclusive
                                                                                                                   or 57.01 to 57.04 inclusive
     58.02          Other carpets, carpeting, rugs,                                                                Manufacture from products falling
                    mats and matting, and 'Kelem',                                                                 within heading Nos 50.01 to 50.03
                    'Schumacks' and 'Karamanie' rugs                                                               inclusive, 51.01 , 53.01 to 53.05
                    and the like (made up or not)                                                                  inclusive, 54.01 , 55.01 to 55.04
                                                                                                                  inclusive, 56.01 to 56.03 inclusive
                                                                                                                   or 57.01 to 57.04 inclusive
     58.04          Woven pile fabrics and chenille                                                                Manufacture from products falling
                    fabrics (other than terry towelling                                                            within heading Nos 50.01 to 50.03
                    or similar terry fabrics of cotton                                                            inclusive, 53.01 to 53.05 inclusive,
                    falling within heading No 55.08                                                               54.01 , 55.01 to 55.04 inclusive and
                    and fabrics falling within heading                                                            56.01 to 56.03 inclusive or from
                    No 58.05)                                                                                      chemical products or textile pulp
     58.05          Narrow woven fabrics, and narrow                                                               Manufacture from products falling
                   fabrics (bolduc) consisting of warp                                                            within heading Nos 50.01 to 50.03
                   without weft assembled by means                                                                inclusive, 53.01 to 53.05 inclusive,
                   of an adhesive, other than goods                                                               54.01 , 55.01 to 55.04 inclusive,
                   falling within heading No 58.06                                                                56.01 to 56.03 inclusive and 57.01
                                                                                                                  to 57.04 inclusive or from chemical
                                                                                                                  products or textile pulp
     58.06         Woven labels, badges and the like,                                                              Manufacture from products falling
                    not embroidered, in the piece, in                                                             within heading Nos 50.01 to 50.03
                    strips or cut to shape or size                                                                inclusive , 53.01 to 53.05 inclusive,
                                                                                                                  54.01 , 55.01 to 55.04 inclusive and
                                                                                                                  56.01 to 56.03 inclusive or from
                                                                                                                  chemical products or textile pulp
     58.07          Chenille yarn (including flock                                                                Manufacture from products falling
                   chenille yarn), gimped yarn (other                                                             within heading Nos 50.01 to 50.03
                   than metallized yarn of heading                                                                inclusive , 53.01 to 53.05 inclusive ,
                   No 52.01 and gimped horsehair                                                                  54.01 , 55.01 to 55.04 inclusive and
                   yarn) ; braids and ornamental                                                                  56.01 to 56.03 inclusive or from
                   trimmings in the piece ; tassels,                                                              chemical products or textile pulp
                   pompons and the like
(l) For fabrics composed of two or more textile materials : the provisions appearing in this list shall be applied cumulatively both as regards the heading
    under which the mixed fabric is classified and for the headings under which fabric of each of the other textiles of which the mixture is composed would
    be classified .
 ---pagebreak--- 30. 12. 76                            Official Journal of the European Communities                                No L 361/ 23
                                                                                                            List A (continued)
                Products obtained
                                                     Working or processing that does not     Working or processing that confers
                                                        confer the status of originating     the status of originating products
                                                                   products                 when the following conditions are met
   BTN
heading No                Description
    58.08  Tulle and other net fabrics ( but                                             Manufacture from products falling
           not including woven, knitted or                                               within heading Nos 50.01 to 50.03
           crocheted fabrics), plain                                                     inclusive, 53.01 to 53.05 inclusive,
                                                                                         54.01 , 55.01 to 55.04 inclusive and
                                                                                         56.01 to 56.03 inclusive or from
                                                                                         chemical products or textile pulp
    58.09  Tulle and other net fabrics (but                                              Manufacture from products falling
           not including woven, knitted or                                               within heading Nos 50.01 to 50.03
           crocheted fabrics), figured ; hand                                            inclusive , 53.01 to 53.05 inclusive,
           or mechanically made lace, in the                                             54.01 , 55.01 to 55.04 inclusive ,
           piece, in strips or in motifs                                                 56.01 to 56.03 inclusive or from
                                                                                         chemical products or textile pulp
                                                                                         Manufacture from textile yarn
    58.10  Embroidery, in the         piece,   in
           strips or in motifs
                                                                                         Manufacture either from natural
    59.01  Wadding and articles of wadding ;                                             fibres or from chemical products
           textile flock and dust and mill                                               or textile pulp
           neps
                                                                                         Manufactures either from natural
    59.02  Felt and articles of felt, whether                                            fibres or from chemical products
           or not impregnated or coated                                                  or textile pulp
                                                                                         Manufacture either from natural
    59.03  Bonded fibre fabrics, similar
           bonded yarn fabrics, and articles                                             fibres or from chemical products
           of such fabrics , whether or not                                              or textile pulp
           impregnated or coated
                                                                                          Manufacture either from natural
     59.04 Twine, cordage, ropes and cables ,                                            fibres or from chemical products
           plaited or not                                                                or textile pulp
     59.05  Nets and netting made of twine,                                               Manufacture either from natural
            cordage or rope, and made up                                                  fibres or from chemical products
            fishing nets of yarn, twine, cordage                                          or textile pulp
            or rope
     59.06  Other articles made from yarn,                                                Manufacture either from natural
            twine, cordage, rope or cables,                                               fibres or from chemical products
            other than textile fabrics and                                                or textile pulp
            articles made from such fabrics
     59.07  Textile fabrics coated with gum                                               Manufacture from yarn
            or amylaceous substances of a
            kind used for the outer covers of
            books and the like ; tracing cloth ;
            prepared painting canvas ; buck­
            ram and similar fabrics for hat
            foundations and similar uses
     59.08  Textile fabrics impregnated, coated,                                           Manufacture from yarn
            covered or laminated with prepara­
            tions of cellulose derivatives or of
            other artificial plastic materials
 ---pagebreak--- No L 361/ 24                              Official Journal of the European Communities                                       30. 12 . 76
List A (continued)
                   Products obtained
                                                          Working or processing that does not      Working or processing that confers
                                                            confer the status of originating       the status of originating products
                                                                       products                   when the following conditions are met
   BTN
heading No
                             Description
    59.09    Textile     fabrics   coated    or  im­                                           Manufacture from yarn
             pregnated with oil or preparations
             with a basis of drying oil
   59.10     Linoleum and materials prepared                                                   Manufacture either from yarn or
              on a textile base in a similar                                                   from textile fibres
             manner to linoleum , whether or
             not cut to shape or of a kind used
             as floor coverings ; floor coverings
             consisting of a coating applied
             on a textile base, cut to shape or
             not
   59.11     Rubberized textile fabrics, other                                                 Manufacture from yarn
             than      rubberized       knitted   or
             crocheted goods
   59.12     Textile fabrics otherwise impreg­                                                 Manufacture from yarn
             nated or coated ; painted canvas
             being theatrical scenery, studio
             backcloths or the like
   59.13     Elastic fabrics and trimmings                                                     Manufacture from single yarn
             (other than knitted or crocheted
             goods) consisting of textile ma­
             terials    combined       with   rubber
             threads
   59.14     Wicks, of woven, plaited or                                                       Manufacture from single yarn
             knitted textile materials, for lamps,
             stoves, lighters , candles and the
             like ; tubular knitted gas-mantle
             fabric and incandescent gas
             mantles
   59.15   . Textile hosepiping and similar                                                    Manufacture from products falling
             tubing, with or without lining ,                                                  within heading Nos 50.01 to 50.03
             armour or accessories of other                                                   inclusive , 53.01 to 53.05 inclusive ,
             materials                                                                        54.01 , 55.01 to 55.04 inclusive,
                                                                                    •
                                                                                              56.01 to 56.03 inclusive and 57.01
                                                                                              to 57.04 inclusive or from chemical
                                                                                              products or textile pulp
   59.16     Transmission , conveyor or elev­                                                  Manufacture from products falling
             ator belts or belting , of textile                                               within heading Nos 50.01 to 50.03
             material , whether or not strength­                                              inclusive , 53.01 to 53.05 inclusive,
             ened with metal or other material                                                54.01 , 55.01 to 55.04 inclusive,
                                                                                              56.01 to 56.03 inclusive and 57.01
                                                                                              to 57.04 inclusive or from chemical
                                                                                              products or textile pulp
   59.17     Textile fabrics and textile articles,                                            Manufacture from products falling
             of a kind commonly used in                                                       within heading Nos 50.01 to 50.03
             machinery or plant                                                               inclusive , 53.01 to 53.05 inclusive ,
                                                                                              54.01 , 55.01 to 55.04 inclusive ,
                                                                                              56.01 to 56.03 inclusive and 57.01
                                                                                              to 57.04 inclusive or from chemical
                                                                                              products or textile pulp
Chapter      Knitted and crocheted goods                                                      Manufacture from natural fibres
   60                                                                                         carded or combed, from products
                                                                                              falling within heading Nos 56.01
                                                                                              to 56.03 inclusive, from chemical
                                                                                              products or textile pulp
 ---pagebreak--- 30. 12. 76                             Official Journal of the European Communities                                 No L 361/ 25
                                                                                                              List A (continued)
                Products obtained
                                                       Working or processing that does not    Working or processing that confers
                                                          confer the status of originating     tha status of originating products
                                                                     products                when the following conditions are met
   BTN
heading No
                           Description
   61.01   Men's and boys' outer garments                                                  Manufacture from yarn
   61.02   Women's , girls' and infants' outer                                             Manufacture from yarn
           garments
   61.03   Men's and boys' under garments,                                                 Manufacture from yarn
           including collars , shirt fronts and
           cuffs
   61.04   Women's , girls ' and infants' under                                            Manufacture from yarn
           garments
    61.05  Handkerchiefs                                                                   Manufacture        from      unbleached
                                                                                           single yarn
    61.06  Shawls , scarves , mufflers , man­                                              Manufacture        from      unbleached
           tillas , veils and the like                                                     single yarn       of natural textile
                                                                                           fibres or discontinuous man-made
                                                                                           fibres , from chemical products or
                                                                                           textile pulp
    61.07  Ties, bow ties and cravats                                                      Manufacture from yarn
    61.08   Collars , tuckers , fallals , bodice­                                          Manufacture from yarn
            fronts , jabots , cuffs , flounces ,
           yokes and similar accessories and
           trimmings for women's and girls'
            garments
    61.09   Corsets , corset-belts , suspender­                                             Manufacture from yarn
            belts , brassieres , braces, suspen­
            ders , garters and the like (in­
            cluding guch articles of knitted
            or crocheted fabric), whether or
            not elastic
    61.10   Gloves , mittens , mitts , stockings ,                                          Manufacture from yarn
            socks and sockettes, not being
            knitted or crocheted goods
    61.11   Made up accessories for articles
            of apparel (for example , dress                                                 Manufacture from yarn
            shields , shoulder and other pads ,
            belts , muffs , sleeve protectors ,
            pockets)
    62.01   Travelling rugs and blankets                                                    Manufacture from unbleached yarn
                                                                                            falling within Chapters 50 to 56
                                                                                            inclusive
     62.02  Bed linen , table linen , toilet linen                                          Manufacture from             single   un­
             and kitchen linen ; curtains and                                               bleached yarn
             other furnishing articles
 ---pagebreak---  No L 361/ 26                              Official Journal of the European Communities                                       30. 12. 76
 List A (continued)
                     Products obtained
                                                           Working or processing that does not      Working or processing that confers
                                                              confer the status of originating      the status of originating products
                                                                         products                  when the following conditions are met
     BTN
  heading No                   Description
      62.03     Sacks and bags, of a kind used                                                  Manufacture from chemical prod­
                for the packing of goods                                                        ucts, textile pulp or from natural
                                                                                                textile fibres, discontinuous man­
                                                                                                made fibres or their waste
     62.04     Tarpaulins, sails, awnings, sun­                                                 Manufacture        from     single     un­
               blinds, tents and camping goods                                                  bleached yarn
     62.05     Other made up textile articles                                                   Manufacture in which the value
                (including dress patterns)                                                      of the products used does not
                                                                                                exceed 40% of the value of the
                                                                                                product obtained
     64.01     Footwear      with outer soles and       Manufacture from products falling
               uppers of rubber or artificial           within heading No 64.05
               plastic material
     64.02     Footwear      with    outer soles   of   Manufacture from products falling
               leather or composition leather ;         within heading No 64.05
               footwear (other than footwear
               falling within heading No 64.01)
               with outer soles of rubber or
               artificial plastic material
     64.03     Footwear with         outer soles  of    Manufacture from products falling
               wood or cork                             within heading No 64.05
     64.04     Footwear with         outer soles  of    Manufacture from products falling
               other materials                          within heading No 64.05
    65.03     Felt hats and other felt headgear,                                               Manufacture from fibre
              being headgear made from the felt
              hoods and plateaux falling within
              heading No 65.01 , whether or not
              lined or trimmed
    65.05     Hats and other headgear (including                                               Manufacture from yarn or textile
              hair nets), knitted or crocheted ,                                               fibres
              or made up from lace, felt or other
              textile fabric in the piece (but not
              from strips), whether or not lined
              or trimmed
    66.01     Umbrellas and sunshades (includ­                                                 Manufacture in which the value
              ing walking-stick umbrellas , um­                                                of the products used does not
              brella tents, and garden and                                                     exceed 50% of the value of the
             similar umbrellas)                                                                product obtained
ex 68.04
             Articles of artificial abrasives with     Manufacture from silicon carbide
ex 68.05
ex 68.06
             a basis of silicon carbide                falling within heading No ex 28.56
    70.06    Cast, rolled, drawn or blown glass        Manufacture from drawn , cast or
             (including flashed or wired glass),       rolled glass falling within heading
             in rectangles, surface ground Or          Nos 70.04 and 70.05
             polished, but not further worked
 ---pagebreak--- 30. 12. 76                             Official Journal of the European Communities                                 No L 361/ 27
                                                                                                               List A (continued)
                 Products obtained
                                                        Working or processing that does not    Working or processing that confers
                                                           confer the status of originating    the status of originating products
                                                                      products                when the following conditions are met
   BTN
heading No                 Description
   70.07   Cast, rolled, drawn or blown glass        Manufacture from drawn, cast or
           (including flashed or wired glass),       rolled glass falling within heading
           cut to shape other than rectangular       Nos 70.04 to 70.06 inclusive
           shape, or bent or otherwise
           worked (for example, edge worked
           or engraved) whether or not
           surface ground or polished ; mul­
           tiple-walled       insulating   glass ,
           leaded lights and the like
    70.08  Safety glass consisting of toughen­       Manufacture from drawn, cast or
           ed or laminated glass , shaped or not     rolled glass falling within heading
                                                     Nos 70.04 to 70.07 inclusive
    70.09  Glass mirrors (including rear-view        Manufacture from products falling
           mirrors), unframed, framed or             within heading Nos 70.04-to 70.08
           backed                                    inclusive
    71.15  Articles consisting of, or incor­                                                Manufacture in which the value
           porating, pearls, precious or semi­                                              of the products used does not
           precious stones (natural, synthetic                                              exceed 50% of the value of the
           or reconstructed)                                                                product obtained
    73.07  Blooms, billets , slabs and sheet-bars    Manufacture from products falling
            (including tinplate bars) of iron        within heading No 73.06
           or steel ; pieces roughly shaped by
           forging, of iron or steel
    73.08  Iron or steel coils for re-rolling        Manufacture from products falling
                                                     within heading No 73.07
    73.09   Universal plates of iron or steel         Manufacture from products falling
                                                     within heading Nos 73.07 and
                                                     73.08
    73.10  Bars and rods (including wire rod),        Manufacture from products falling
            of iron or steel, hot-rolled, forged,    within heading No 73.07
            extruded, cold-formed or cold­
            finished (including precision-made) ;
            hollow mining drill steel
    73.11   Angles, shapes and sections, of          Manufacture from products falling
            iron or steel, hot-rolled, forged,       within heading Nos 73.07 to 73.10
            extruded, cold-formed or cold­           inclusive , 73.12 and 73.13
            finished ; sheet piling of iron or
            steel , whether or not drilled,
            punched or made from assembled
            elements
    73.12   Hoop and strip, of iron or steel,         Manufacture from products falling
            hot-rolled or cold-rolled                 within heading Nos 73.07 to 73.09
                                                      inclusive and 73.13
 ---pagebreak--- No L 361/ 28                            Official Journal of the European Communities                                     30. 12 . 76
List A (continued)
                  Products obtained
                                                        Working or processing that does not    Working or processing that confers
                                                           confer the status of originating    the status of originating products
                                                                      products                when the following conditions are met
    BTN
heading No                  Description
    73.13    Sheets and plates, of iron or steel,     Manufacture from products falling
             hot-rolled or cold-rolled                within heading Nos 73.07 to 73.09
                                                      inclusive
    73.14    Iron or steel wire , whether or not      Manufacture from products falling
             coated, but not insulated                within heading No 73.10
    73.16    Railway and tramway track con­                                                 Manufacture from products falling
             struction material of iron or steel ,                                          within heading No 73.06
             the following : rails , check-rails,
             switch blades, crossings (or frogs),
             crossing pieces , point rods , rack
             rails, sleepers, fish-plates, chairs,
             chair wedges , sole plates (base
             plates), rail clips, bed-plates, ties
             and other materials specialized for
             joining or fixing rails
    73.18    Tubes and pipes and blanks                                                     Manufacture from products falling
             therefor, of iron (other than of                                               within heading Nos 73.06 and
             cast iron) or steel , excluding high­                                          73.07 and products falling within
             pressure hydro-electric conduits                                               heading No 73.15 in the forms
                                                                                            mentioned in heading Nos 73.06
                                                                                            and 73.07
    74.03    Wrought bars , rods, angles, shapes                                            Manufacture in which the value
             and sections, of copper ; copper                                               of the products used does not
             wire                                                                           exceed 50% of the value of the
                                                                                            product obtained
    74.04    Wrought plates , sheets and strip ,                                            Manufacture in which the value
             of copper                                                                      of the products used does not
                                                                                            exceed 50% of the value of the
                                                                                            product obtained
    74.05    Copper foil (whether or not                                                    Manufacture in which the value
             embossed , cut to shape , per­                                                 of the products used does not
             forated, coated, printed, or backed                                            exceed 50% of the value of the
             with paper or other reinforcing                                                product obtained
             material), of a thickness (excluding
             any backing) not exceeding 0-15
             mm
                                                                                            Manufacture in which the value
    74.06    Copper powder and flakes                                                       of the products used does not
                                                                                            exceed 50% of the value of the
                                                                                            product obtained
    74.07    Tubes and pipes and blanks                                                     Manufacture in which the value
             therefor, of copper ; hollow bars of                                           of the products used does not
             copper                                                                         exceed 50% of the value of the
                                                                                            product obtained
    74.08    Tube and pipe fittings (for exam­                                              Manufacture in which the value
             ple, joints, elbows, sockets and                                               of the products used does not
             flanges), of copper                                                            exceed 50% of the value of the
                                                                                            product obtained
 ---pagebreak--- 30. 12 . 76                               Official Journal of the European Communities                               No L 361/ 29
                                                                                                                List A (continued)
                 Products obtained
                                                         Working or processing that does not    Working or processing that confers
                                                            confer the status of originating    the status of originating products
                                                                       products                when the following conditions are met
   BTN
heading No                 Description
  74.09     Reservoirs , tanks , vats and similar                                            Manufacture in which the value
            containers , for any material ( other                                            of the products used does not
            than compressed or liquefied gas)                                                exceed 50% of the value of the
            of copper, of a capacity exceeding                                               product obtained
            300 1 , whether or not lined or heat­
            insulated, but not fitted with
            mechanical or thermal equipment
  74.10     Stranded wire , cables , cordage,                                                Manufacture in which the value
            ropes , plaited bands and the like ,                                             of the products used does not
            of copper wire , but excluding                                                   exceed 50% of the value of the
            insulated electric wires and cables                                              product obtained
                                                                                             Manufacture in which the value
  74.11     Gauze , cloth , grill , netting , fencing,
            reinforcing fabric and similar                                                   of the products used does not
                                                                                             exceed 50% of the value of the
            materials (including endless bands),
            of copper wire                                                                   product obtained
                                                                                             Manufacture in which the value
  74.12     Expanded metal , of copper                                                       of the products used " does not
                                                                                             exceed 50% of the value of the
                                                                                             product obtained
  74.13     Chain and parts thereof, of copper                                               Manufacture in which the value
                                                                                             of the products used does not
                                                                                             exceed 50% of the value of the
                                                                                             product obtained
  74.14     Nails, tacks, staples, hook-nails,                                               Manufacture in which the value
            spiked cramps , studs , spikes and                                               of the products used does not
            drawing pins , of copper, or of iron                                             exceed 50% of the value of the
            or steel with heads of copper                                                    product obtained
  74.15     Bolts and nuts (including bolt ends                                              Manufacture in which the value
            and screw studs ), whether or not                                                of the products used does not
            threaded or tapped, and screws                                                   exceed 50% of the value of the
            (including screw hooks and screw                                                 product obtained
            rings), of copper ; rivets, cotters,
            cotter-pins , washers and spring
            washers, of copper
                                                                                             Manufacture in which the value
  74.16     Springs , of copper
                                                                                             of the products used does not
                                                                                             exceed 50% of the value of the
                                                                                             product obtained
  74.17     Cooking and heating apparatus of                                                 Manufacture in which the value
            a kind used for domestic purposes ,                                              of the products used does not
            not electrically operated , and parts                                            exceed 50% of the value of the
            thereof, of copper                                                               product obtained
  74.18     Other articles of a kind commonly                                                Manufacture in which the value
            used for domestic purposes ; sani­                                               of the products used does not
            tary ware for indoor use , and                                                   exceed 50% of the value of the
            parts of such articles and ware , of                                             product obtained
            copper
 ---pagebreak--- No L 361/ 30                             Official Journal of the European Communities                                      30. 12. 76
List A (continued)
                 Products obtained
                                                         Working or processing that does not    Working or processing that confers
                                                           confer the status of originating     the status of originating products
                                                                      products                 when the following conditions are met
    BTN
heading No                 Description
    74.19    Other articles of copper                                                        Manufacture in which the value
                                                                                             of the products used does not
                                                                                             exceed 50% of the value of the
                                                                                             product obtained
    75.02    Wrought bars, rods, angles, shapes                                              Manufacture in which the value
             and sections , of nickel ; nickel wire                                          of the products used does not
                                                                                             exceed 50% of the value of the
                                                                                             product obtained
    75.03    Wrought plates, sheets and strip,                                               Manufacture in which the value
             of nickel ; nickel        foil ; nickel                                         of the products used does not
             powders and flakes                                                              exceed 50% of the value of the
                                                                                             product obtained
    75.04    Tubes and pipes and blanks                                                      Manufacture in which the value
             therefor, of nickel ; hollow bars ,                                             of the products used does not
             and tube and pipe fittings (for                                                 exceed 50% of the value of the
             example, joints, elbows, sockets                                                product obtained
             and flanges), of nickel
    75.05·   Electro-plating anodes, of nickel,                                              Manufacture in which the value
             wrought or unwrought, including                                                 of the products used does not
             those produced by electrolysis                                                  exceed 50% of the value of the
                                                                                             product obtained
    75.06    Other articles of nickel                                                        Manufacture in which the value
                                                                                             of the products used does not
                                                                                             exceed 50% of the value of the
                                                                                             product obtained
    76.02    Wrought bars, rods, angles, shapes                                              Manufacture in which the value
             and sections , of aluminium ; alu­                                              of the products used does not
             minium wire                                                                     exceed 50% of the value of the
                                                                                             product obtained
    76.03    Wrought plates, sheets and strip,                                               Manufacture in which the value
             of aluminium                                                                    of the products used does not
                                                                                             exceed 50% of the value of the
                                                                                             product obtained
    76.04    Aluminium foil (whether or not                                                  Manufacture in which the value
             embossed, cut to shape, perforated,                                             of the products used does not
             coated, printed, or backed with                                                 exceed 50% of the value of the
             paper or other reinforcing ma­                                                  product obtained
             terial), of a thickness (excluding
             any backing) not exceeding 0-20
             mm
    76.05    Aluminium powders or flakes                                                     Manufacture in which the value
                                                                                             of the products used does not
                                                                                             exceed 50% of the value of the
                                                                                             product obtained
    76.06    Tubes and pipes and blanks                                                      Manufacture in which the value
             therefor, of aluminium ; hollow                                                 of the products used does not
             bars of aluminium                                                               exceed 50% of the value of the
                                                                                             product obtained
 ---pagebreak--- 30. 12. 76                             Official Journal of the European Communities                                No L 361/ 31
                                                                                                              List A (continued)
                 Products obtained
                                                       Working or processing that does not    Working or processing that confers
                                                          confer the status of originating    the status of originating products
                                                                     products                when the following conditions are met
    BTN
                           Description
 heading No
    76.07   Tube and pipe fittings (for example,                                           Manufacture in which the value
            joints, elbows, sockets and flanges),                                          of the products used does not
            of aluminium                                                                   exceed 50% of the value of the
                                                                                           product obtained
    76.08   Structures , and parts of structures                                           Manufacture in which the value
            (for example, hangars and other                                                of the products used does not
            buildings, bridges and bridge­                                                 exceed 50% of the value of the
            sections , towers , lattice masts ,                                            product obtained
            roofs, roofing frameworks, door
            and window frames , balustrades ,
            pillars and columns), of aluminium ;
            plates, rods, angles, shapes, sec­
            tions , tubes and the like, prepared
            for use in structures , of aluminium
    76.09   Reservoirs , tanks , vats and similar                                          Manufacture in which the value
            containers , for any material ( other                                          of the products used does not
            than compressed or liquefied gas),                                             exceed 50% of the value of the
            of aluminium, of a capacity                                                    product obtained
            exceeding 300 1, whether or not
            lined or heat insulated , but not
            fitted with mechanical or thermal
            equipment
    76.10   Casks , drums , cans , boxes and                                               Manufacture in which the value
            similar containers (including rigid                                            of the products used does not
            and collapsible tubular containers),                                           exceed 50% of the value of the
            of aluminium , of a description                                                product obtained
            commonly used for the conveyance
            or packing of goods
    76.11   Containers     of    aluminium ,   for                                         Manufacture in which the value
            compressed or liquified gas                                                    of the products used does not
                                                                                           exceed 50% of the value of the
                                                                                           product obtained
    76.12   Stranded wire, cables, cordage,                                                Manufacture in which the value
            ropes, plaited bands and the like,                                             of the products used does not
            of aluminium wire, but excluding                                               exceed 50% of the value of the
            insulated electric wires and cables                                            product obtained
    76.13   Gauze, cloth , grill , netting, re­                                            Manufacture in which the value
            inforcing fabric and similar ma­                                               of the products used does not
            terials, of aluminium wire                                                     exceed 50% of the value of the
                                                                                           product obtained
    76.14   Expanded metal , of aluminium                                                  Manufacture in which the value
                                                                                           of the products used does not
                                                                                           exceed 50% of the value of the
                                                                                           product obtained
    76.15   Articles of a kind commonly used                                               Manufacture in which the value
            for domestic purposes, sanitary                                                of the products used does not
            ware for indoor use , and parts of                                             exceed 50% of the value of the
            such articles and ware, of alu­                                                product òbtained
            minium
 ---pagebreak--- No L 361 / 32                            Official Journal of the European Communities                                    30. 12. 76
List A (continued)
                 Products obtained
                                                        Working or processing that does not    Working or processing that confers
                                                           confer the status of originating    the status of originating products
                                                                      products                when the following conditions are met
   BTN
                           Description
heading No
   76.16     Other articles of aluminium                                                    Manufacture in which the value
                                                                                            of the products used does not
                                                                                            exceed 50% of the value of the
                                                                                            product obtained
   77.02    Wrought bars, rods, angles, shapes                                              Manufacture in which the value
            and sections , of magnesium ; mag­                                              of the products used does not
            nesium wire ; wrought plates ,                                                  exceed 50% of the value of the
            sheets and strip, of magnesium ;                                                product obtained
             magnesium foil ; raspings and
             shavings of uniform size , powders
             and flakes , of magnesium ; tubes
             and pipes and blanks therefor, of
            magnesium ; hollow bars of mag­
            nesium
   77.03    Other articles of magnesium                                                     Manufacture in which the value
                                                                                            of the products used does not
                                                                                            exceed 50% of the value of the
                                                                                            product obtained
   78.02    Wrought bars, rods, angles, shapes                                              Manufacture in which the value
            and sections , of lead ; lead wire                                              of the products used does not
                                                                                            exceed 50% of the value of the
                                                                                            product obtained
   78.03    Wrought plates, sheets and strip,                                               Manufacture in which the value
            of lead                                                                         of the products used does not
                                                                                            exceed 50% of the value of the
                                                                                            product obtained
   78.04    Lead foil (whether or not em­                                                   Manufacture in which the value
            bossed, cut to shape, perforated,                                               of the products used does not
            coated , printed , or backed with                                               exceed 50% of the value of the
            paper or other reinforcing ma­                                                  product obtained
            terial ), of a weight (excluding any
            backing) not exceeding 1-7 kg/m2;
            lead powders and flakes
   78.05    Tubes      and pipes       and blanks                                           Manufacture in which the value
            therefor, of lead ; hollow bars and                                             of the products used does not
            tube and pipe fittings (for example,                                            exceed 50% of the value of the
            joints, elbows , sockets, flanges                                               product obtained
            and S-bends) of lead
   78.06    Other articles of lead                                                          Manufacture in which the value
                                                                                            of the products used does not
                                                                                            exceed 50% of the value of the
                                                                                            product obtained
   79.02    Wrought bars, rods, angles, shapes                                              Manufacture in which the value
            and sections , of zinc ; zinc wire                                              of the products used does not
                                                                                            exceed 50% of the value of the
                                                                                            product obtained
   79.03    Wrought plates, sheets and strip ,                                              Manufacture in which the value
            of zinc ; zinc foil ; zinc powders                                              of the products used does not
            and flakes                                                                      exceed 50% of the value of the
                                                                                            product obtained
 ---pagebreak--- 30. 12 . 76                              Official Journal of the European Communities                                 No L 361/ 33
                                                                                                                 List A (continued.)
                  Products obtained
                                                         Working or processing that does not     Working or processing that confers
                                                            confer the status of originating     the status of originating products
                                                                       products                 when the following conditions are met
   BTN
heading No                  Description
   79.04    Tubes      and    pipes     and   blanks                                         Manufacture in which the value
            therefor, of zinc ; hollow bars , and                                            of the products used does not
            tube and pipe fittings (for example,                                             exceed 50% of the value of the
            joints, elbows , sockets and flan­                                               product obtained
            ges), of zinc
    79.05   Gutters , roof capping , skylight                                                Manufacture in which the value
            frames , and other fabricated build­                                             of the products used does not
            ing components , of zinc                                                         exceed 50% of the value of the
                                                                                             product obtained
    79.06   Other articles of zinc                                                           Manufacture in which the value
                                                                                             of the products used does not
                                                                                             exceed 50% of the value of the
                                                                                             product obtained
    80.02   Wrought bars , rods , angles , shapes                                            Manufacture in which the value
            and sections , of tin ; tin wire                                                 of the products used does not
                                                                                             exceed 50% of the value of the
                                                                                             product obtained
    80.03   Wrought plates , sheets and strip ,                                              Manufacture in which the value
            of tin                                                                           of the products used does not
                                                                                             exceed 50% of the value of the
                                                                                             product obtained
    80.04   Tin foil (whether or not embossed,                                               Manufacture in which the value
             cut to shape, perforated, coated,                                               of the products used does not
            printed, or backed with paper or                                                 exceed 50% of the value of the
             other reinforcing material), of a                                               product obtained
             weight (excluding any backing)
             not exceeding 1 kg/m2 ; tin pow­
             ders and flakes
    80.05    Tubes and pipes and blanks                                                      Manufacture in which the value
            therefor, of tin ; hollow bars , and                                             of the products used does not
            tube and pipe fittings (for example,                                             exceed 50% of the value of the
             joints , elbows , sockets and flan­                                             product obtained
             ges), of tin
    82.05    Interchangeable tools for hand                                                  Working, processing or assembly
             tools , for machine tools or for                                                 in which the value of the products
             power-operated hand tools (for                                                   used does not exceed 40% of the
             example, for pressing, stamping ,                                                value of the product obtained
             drilling, tapping, threading, boring,
             broaching, milling, cutting, turn­
             ing , dressing, morticing or screw­
             driving), including dies for wire
             drawing, extrusion dies for metal,
             and rock drilling bits
    82.06    Knives and cutting blades , for                                                  Working, processing or assembly
             machines or for mechanical ap­                                                   in which the value of the products
             pliances                                                                         used does not exceed 40% of the
                                                                                              value of the product obtained
 ---pagebreak--- No L 361/ 34                                  Official: Journal of the European Communities                                                       30. 12. 76
List A (continued)
                      Products obtained
                                                                    Working or processing that does not              Working or processing that confers
                                                                         confer the status of originating             the status of originating products
                                                                                    products                        when the following conditions are met
    BTN
 heading No                       Description
     ex          Boilers, machinery and mechanical                                                                Working, processing or assembly
  Chapter        appliances and parts thereof, ex­                                                                in which the value of the products
      84         cluding refrigerators and refri­                                                                 used does not exceed 40% of the
                 gerating equipment (electric and                                                                 value of the product obtained
                 other) (heading No 84.15 ) and
                 sewing machines, including furni­
                 ture specially designed for sewing
                 machines (heading No ex 84.41 )
     84.15       Refrigerators and refrigerating                                                                  Working, processing or assembly
                 equipment (electrical and other)                                                                 in which the value of the non­
                                                                                                                  originating products used does not
                                                                                                                  exceed 40% of the value of the
                                                                                                                  product obtained, and provided
                                                                                                                  that at least 50% in value of the
                                                                                                                  materials and parts i1) used are
                                                                                                                  originating products
ex 84.41         Sewing machines ; furniture speci­                                                               Working, processing or assembly
                 ally designed for sewing machines                                                                in which the value of the non­
                                                                                                                  originating products used does not
                                                                                                                  exceed 40% of the value of the
                                                                                                                  product obtained, and provided
                                                                                                                  that :
                                                                                                                  (a) at least 50% in value of the
                                                                                                                      materials and parts (*) used
                                                                                                                      for the assembly of the head
                                                                                                                       (motor excluded) are origina­
                                                                                                                      ting products, and
                                                                                                                  (b) the thread tension , crochet
                                                                                                                       and zigzag mechanisms are
                                                                                                                      originating products
     ex          Electrical machinery and equip­                                                                  Working, processing or assembly
  Chapter        ment and parts thereof,< excluding                                                               in which the value of the products
      85         products of heading Nos 85.14                                                                    used does not exceed 40% of the
                 and 85.15                                                                                        value of the product obtained
     85.14       Microphones and stands therefor ;                                                                Working, processing or assembly
                 loudspeakers ; audio-frequency                                                                   in which the value of the non­
                 electric amplifiers                                                                              originating products used does not
                                                                                                                  exceed 40% of the value of the
                                                                                                                  product obtained, and provided
                                                                                                                  that :
                                                                                                                  (a) at least 50% in value of the
                                                                                                                      materials and parts (x) used
                                                                                                                      are originating products, and
                                                                                                                  (b) all the transistors are orig­
                                                                                                                      inating products
(*) In determining the value of materials and parts, the following must be taken into account :
    (a) in respect of originating materials and parts, the first verifiable price paid, or the price which would be paid in case of sale, for the said products
         on the territory of the country where working, processing or assembly is carried out ;
    (b) in respect of other materials and parts, the provisions of Article 4 of the Regulation determining :
          (i) the value of imported products,
         (ii) the value of products of undetermined origin .
 ---pagebreak--- 30. 12. 76                                    Official Journal of the European Communities                                                   No L 361/ 35
                                                                                                                                        List A (continued)
                       Products obtained
                                                                    Working or processing that does not                Working or processing that confers
                                                                         confer the status of originating               the status of originating products
                                                                                    products                          when the following conditions are met
     BCN
 heading No                      Descriptiori
     85.15       Radiotelegraphic and radiotele­                                                                  Working, processing or assembly
                 phonic transmission and reception                                                                in which the value of the               non­
                 apparatus ; radiobroadcasting and                                                                originating products used does not
                 television transmission and recep­                                                               exceed 40% of the value of the
                 tion apparatus (including receivers                                                              product obtained, and provided
                 incorporating sound recorders or                                                                 that
                 reproducers) and television cam­
                 eras ; radio navigational aid appar­                                                              ( a) at least 50% in value of the
                 atus , radar apparatus and radio                                                                        materials and parts used (*)
                 remote control apparatus                                                                                are      originating       products ,
                                                                                                                         and
                                                                                                                   (b) all the transistors are            orig­
                                                                                                                         inating products
  Chapter         Railway and tramway locomotives,                                                                 Working, processing or assembly
     86           rolling-stock and parts thereof ;                                                                in which the value of the products
                  railway and tramway track fix­                                                                   used does not exceed 40% of the
                  tures and fittings ; traffic signalling                                                          value of the product obtained
                  equipment of all kinds                ( not
                  electrically powered)
                                                                                                                   Working, processing or assembly
      ex          Vehicles, other than railway or                                                                  in which the value of the products
  Chapter         tramway rolling-stock, and parts                                                                 used does not exceed 40% of the
      87          thereof, excluding products of                                                                   value of the product obtained
                  heading No 87.09
      87.09       Motor-cycles, auto-cycles and cyc­                                                               Working, processing or assembly
                  les fitted with an auxiliary motor,                                                              in which the value of the              non­
                  with or without side-cars ; side­                                                                originating products used does not
                  cars of all kinds                                                                                exceed 40% of the value of the
                                                                                                                   product obtained, and provided
                                                                                                                   that at least 50% in value of the
                                                                                                                    materials and parts (*) used are
                                                                                                                    originating products
      ex           Optical , photographic, cinemato­                                                                Working , processing or assembly
  Chapter         graphic, measuring, checking, pre­                                                                in which the value of the products
                                                                                                                    used does not exceed 40% of the
      90           cision, medical and surgical instru­
                   ments and apparatus and parts                                                                    value of the product obtained
                  thereof, excluding products of
                   heading Nos 90.05 , 90.07 , 90.08 ,
                   90.12 and 90.26
 (J) In determining the value of materials and parts, the following must be taken into account :
     (a) in respect of originating materials and parts, the first verifiable price paid, or the price which would be paid in case of sale, for the said products
         on the territory of the country where working, processing or assembly is carried out ;
     (b) in respect of other materials and parts, the provisions of Article 4 of the Regulation determining :
           (i) the value of imported products,
          (a) the value of products of undetermined origin.
 ---pagebreak--- No L 361/ 36                                   Official Journal of the European Communities                                                         30. 12. 76
List A (continued)
                        Products obtained
                                                                      Working or processing that does not              Working or processing that confers
                                                                           confer the status of originating            the status of originating products
                                                                                      products                        when the following conditions are met
      BTN
 heading No
                                  Description
      90.05        Refracting telescopes ( monocular                                                               Working, processing or assembly
                   and binocular), prismatic or not                                                                in which the value of the non­
                                                                                                                   originating products used does not
                                                                                                                   exceed 40% of the value of the
                                                                                                                   product obtained, and provided
                                                                                                                   that at least 50%             in value of
                                                                                                                   the materials and parts (*) used are
                                                                                                                   originating products
      90.07        Photographic cameras ; photo­                                                                   Working, processing or assembly
                   graphic flashlight apparatus                                                                    in which the value of the non­
                                                                                                                   originating products used does not
                                                                                                                   exceed 40% of the value of the
                                                                                                                   product obtained, and provided
                                                                                                                   that at least 50% in value of the
                                                                                                                   materials and parts (x) used are
                                                                                                                   originating products
      90.08        Cinematographic cameras, pro­                                                                   Working, processing or assembly
                   jectors , sound recorders and sound                                                             in which the value of the non­
                   reproducers but not including                                                                   originating products used does not
                   recorders of film-editing appara­                                                               exceed 40% of the value of the
                   tus ; any combination of these                                                                  product obtained, and provided
                   articles                                                                                        that at least 50% in value of the
                                                                                                                   materials and parts (x) used are
                                                                                                                   originating products
      90.12        Compound optical microscopes,                                                                   Working, processing or assembly
                   whether or not provided with                                                                    in which the value of the non­
                   means for photographing or pro­                                                                 originating products used does not
                  jecting the image                                                                                exceed 40% of the value of the
                                                                                                                   product obtained, and provided
                                                                                                                   that at least 50% in value of the
                                                                                                                   materials and parts (x) used are
                                                                                                                   originating products
      90.26        Gas, liquid and electricity supply                                                              Working, processing or assembly
                   or production meters ; calibrating                                                              in which the value of the               non­
                   meters therefor                                                                                 originating products used does not
                                                                                                                   exceed 40% of the value of the
                                                                                                                   product obtained, and provided
                                                                                                                   that at least 50% in value of the
                                                                                                                   materials and parts (*) used are
                                                                                                                   originating products
(*) In determining the value of materials and parts , the following must be taken into account :
    (a) in respect of originating materials and parts , the first verifiable price paid, or the price which would be paid in case of sale, for the said products
         on the territory of the country where working, processing or assembly is carried out ;
    ( b) in respect of other materials and parts , the provisions of Article 4 of the Regulation determining :
          (0 the value of imported products,
         (ii ) the value of products of undetermined origin .
 ---pagebreak--- 30. 12 . 76                                     Official Journal of the European Communities                                                    No L 361 / 37
                                                                                                                                          List A (continued)
                         Products obtained
                                                                       Working or processing that does not              Working or processing that confers
                                                                           confer the status of originating              the status of originating products
                                                                                     products                          when the following conditions are met
      BTN
 heading No                         Description
        ex         Clocks and watches and parts                                                                      Working, processing or assembly
   Chapter         thereof, excluding products of                                                                    in which the value of the products
        91         heading Nos 91.04 and 91.08                                                                       used does not exceed 40% of the
                                                                                                                     value of the product obtained
       91.04       Other clocks                                                                                      Working, processing or assembly
                                                                                                                     in which the value of the non­
                                                                                                                     originating products used does not
                                                                                                                     exceed 40% of the value of the
                                                                                                                     product obtained , and provided
                                                                                                                     that at least 50% in value of the
                                                                                                                     materials and parts ( x ) used are
                                                                                                                     originating products
       91.08       Clock movements , assembled                                                                       Working , processing or assembly
                                                                                                                     in which the value of the non-ori­
                                                                                                                     ginating products used does not
                                                                                                                     exceed 40% of the value of the
                                                                                                                     product obtained, and provided
                                                                                                                     that at least 50% in value of the
                                                                                                                     materials and parts (*) used are
                                                                                                                     originating products
        ex         Musical instruments ; sound re­                                                                   Working, processing or assembly
   Chapter         corders and reproducers ; television                                                              in which the value of the products
        92         image and sound recorders and                                                                     used does not exceed 40% of the
                   reproducers , magnetic ; parts and                                                                value of the product obtained
                   accessories of such articles , exclud­
                   ing products of heading No 92.11
       92.11       Gramophones , dictating machines                                                                  Working , processing or assembly
                   and other sound recorders and                                                                     in which the value of the non-origi­
                   reproducers, including record­                                                                    nating products used does not
                                                                                                                     exceed 40% of the value of the
                   players and tape decks , with or
                   without sound-heads ; television                                                                  product obtained , and provided
                                                                                                                     that :
                   image and sound recorders and
                   reproducers, magnetic
                                                                                                                     (a) at least 50% in value of the
                                                                                                                          materials and parts i1) used are
                                                                                                                          originating products, and
                                                                                                                     (b) all the transistors are originat­
                                                                                                                          ing products
I 1 ) In determining the value of materials and parts , the following must be taken into account :
      (a) in respect of originating materials and parts, the first verifiable price paid , or the price which would be paid in case of sale, for the said products
           on the territory of the country where working, processing or assembly is carried out ;
      (b) in respect of other materials and parts, the provisions of Article 4 of the Regulation determining :
            (i) the value of imported products ,
           (ii) the value of products of undetermined origin .
 ---pagebreak--- No L 361/ 38                            Official Journal of the European Communities                                      30. 12. 76
List A (continued)
                  Products obtained
                                                        Working or processing that does not    Working or processing that confers
                                                           confer the status of originating     the status of originating products
                                                                      products                when the following conditions are met
   BTN
                            Description
heading No
 Chapter     Arms     and    ámmunition ;    parts                                          Manufacture in which the value
     93      thereof                                                                        of the products used does not ex­
                                                                                            ceed 50%       of the value of the
                                                                                            product obtained
    96.02    Other brooms and brushes (in­                                                  Manufacture in which the value
             cluding brushes of a kind used as                                              of the products used does not ex­
             parts of machines); paint rollers ;                                            ceed 50%       of the value of the
             squeegees (other than roller squee­                                            product obtained
             gees) and mops
    97.03    Other toys ; working models of a                                               Manufacture in which the value
             kind used for recreational pur­                                                of the products used does not ex­
             poses                                                                          ceed 50%       of the value of the
                                                                                            product obtained
    98.01    Buttons and button moulds , studs,                                             Manufacture in which the value
             cuff-links, and press -fasteners, in­                                          of the products used does not ex­
             cluding snap fasteners and press­                                              ceed 50%       of the value of the
             studs ; blanks and parts of such                                               product obtained
             articles
    98.08    Typewriter and similar ribbons,                                                Manufacture in which the value
             whether or not on spools ; ink­                                                of the products used does not ex­
             pads, with or without boxes                                                    ceed 50%       of the value of the
                                                                                            product obtained
 ---pagebreak--- 30. 12 . 76                             Official Journal of the European Communities                                   No L 361/ 39
                                                               LIST B
             List of working or processing operations which do not result in a change in the Brussels Nomen­
             clature heading but which do confer the status of originating . products on the products under­
                                                      going such operations
                             Products obtained
                                                                                      Working or processing that confers
                                                                                       the status of originating products
     BTN
  heading No                             Description
                                                                           Incorporation of non-originating materials and parts
                                                                           in machinery or mechanical appliances of Chapters
                                                                           84 to 92 does not make such products lose their
                                                                           status of originating products, provided that the
                                                                           value of the non-originating materials and parts
                                                                           used does not exceed 5% of the value of the finished
                                                                           product
 ex 21.03      Prepared mustard                                            Manufacture from mustard flour
 ex 25.09      Earth colours, calcined or powdered                         Crushing and calcination or powdering of earth
                                                                           colours
 ex 25.15      Marble squared by sawing, of a thickness of 25 cm           Sawing into slabs or sections, polishing, grinding and
               or less                                                     cleaning of marble, including marble not further
                                                                           worked than roughly split, roughly squared or
                                                                           squared by sawing, more than 25 cm in thickness
 ex 25.16      Granite, porphyry, basalt, sandstone and other              Sawing of granite, porphyry, basalt, sandstone and
               monumental and building stone, squared by sawing,           other building stone, including such stone not further
               of a thickness of 25 cm or less                             worked than roughly split, roughly squared or
                                                                           squared by sawing, more than 25 cm in thickness
 ex 25.18       Calcined dolomite ; agglomerated dolomite (includ­         Calcination of unworked dolomite
               ing tarred dolomite)
 Chapters      Products of the chemical and allied industries              Working or processing in which the value of the
 28 to 37                                                                  non-originating products used does not exceed 20%
                                                                           of the value of the product obtained
 ex Chapter     Miscellaneous chemical products excluding refined          Working or processing in which the value of the
      38        tall oil                                                   non-originating products used does not exceed 20%
                                                                           of the value of the product obtained
 ex 38.05       Refined tall oil                                           Refining of crude tall oil
 Chapter 39     Artificial resins and plastic materials, cellulose esters  Working or processing in which the value of the
                and ethers ; articles thereof                              non-originating products used does not exceed 20%
                                                                           of the value of the product obtained
 ex 40.01      Slabs of crepe rubber for soles                             Lamination of crepe sheets of natural rubber
 ex 40.07      Vulcanized rubber thread and cord , textile-covered         Manufacture from vulcanized rubber thread or cord,
                                                                           not textile-covered
 ex 41.01      Sheep's and lambs' skins without the wool                   Removing wool from sheep's and lambs' skins in the
                                                                           wool
 ---pagebreak--- No L 361/ 40                            Official Journal of the European Communities                                     30. 12 . 76
List B (continued)
                             Products obtained
                                                                                     Working or processing that confers
                                                                                      the status of originating products
      BTN
   heading No                            Description
  ex 41.03       Retanned skin leather of crossed Indian sheep            Retanning of crossed Indian sheep skin leather not
                                                                          further prepared than tanned
  ex 41.04       Retanned Indian goat or kid skin leather                 Retanning of Indian goat or kid skin leather not
                                                                          further prepared than tanned
  ex  50.09
  ex  50.10
  ex  51.04
  ex  53.11                                                               Printing accompanied by finishing operations
  ex  53.12                                                               (bleaching, dressing, drying, steaming, burling, mend­
  ex  53.13   ■ Printed fabrics                                           ing, impregnating, sanforizing, mercerizing) of
  ex  54.05                                                              fabrics the value of which does not exceed 47-5%
 ex   55.07                                                               of the value of the product obtained
 ex   55.08
 ex   55 09
 ex   56.07
 ex 68.03       Articles of slate, including articles of agglomerated    Manufacture of articles of slate
                slate
 ex 68.13       Articles of asbestos ; articles of mixtures with a basis Manufacture of articles of asbestos or of mixtures
                of asbestos or of mixtures with a basis of asbestos      with a basis of asbestos, or of mixtures with a basis
                and magnesium carbonate                                  of asbestos and magnesium carbonate
 ex 68.15       Articles of mica , including bonded mica splittings      Manufacture of articles of mica
                on a support of paper or fabric
 ex 70.10       Cut-glass bottles                                        Cutting of bottles the value of which does not
                                                                         exceed 50% of the value of the product obtained
 ex 70.13       Cut glassware (other than articles falling in heading     Cutting of glassware the value of which does not
                No 70.19) of a kind commonly used for table, kit­        exceed 50% of the value of the product obtained
                chen, toilet or office purposes, for indoor decor­
                ation , or for similar uses
 ex 70.20       Articles made from glass fibre                           Manufacture from unworked glass fibre
 ex 71.02       Precious and semi-precious stones, cut or otherwise      Manufacture from unworked precious and semi­
                worked, but not mounted, set or strung (except un­       precious stones
                graded stones temporarily strung for convenience
                of transport)
 ex 71.03       Synthetic or reconstructed precious or semi-precious     Manufacture from unworked synthetic or recon­
                stones , cut or otherwise worked, but not mounted,       structed precious or semi-precious stones
                set or strung (except ungraded stones temporarily
                strung for convenience of transport)
 ex 71.05       Silver, including silver gilt and platinum-plated sil­   Rolling, drawing, beating or grinding of unwrought
                ver, semi-manufactured                                   silver and silver alloys
 cx 71.06       Rolled silver, semi-manufactured                         Rolling, drawing, beating or grinding of unworked
                                                                         rolled silver
 ---pagebreak--- 30. 12 . 76                         Official Journal of the European Communities                                  No L 361/ 41
                                                                                                             List B (continued)
                         Products obtained
                                                                                Working or processing that confers
                                                                                 the status of originating products
     BTN
 heading No                          Description
 ex 71.07     Gold, including platinum-plated gold, semi-manu­      Rolling, drawing, beating or grinding of unwrought
              factured                                              gold, including platinum-plated gold
 ex 71.08     Rolled gold on base metal or silver, semi-manufac­    Rolling, drawing, beating or grinding of unwrought
              tured                                                 rolled gold on base metal or silver
 ex 71.09     Platinum and other metals of the platinum group ,      Rolling, drawing, beating or grinding of unwrought
              semi-manufactured                                      platinum and other metals of the platinum group
 ex 71.10   I Rolled platinum or other platinum group metals,        Rolling, drawing, beating or grinding of unworked
            I on base metal or precious metal, semi-manufactured     rolled platinum or other platinum group metals on
                                                                     base metal or precious metal
 ex 73.15     Alloy steel and high carbon steel :
              — in the forms mentioned in heading Nos 73.07 to       Manufacture from products in the forms mentioned
                  73.13                                              in heading No 73.06
              — in the forms mentioned in heading No 73.14           Manufacture from products in the forms mentioned
                                                                     in heading No 73.06 or 73.07
 ex 74.01     Unrefined copper (blister copper and other)            Smelting of copper matte
 ex 74.01     Refined copper                                         Fire-refining or electrolytic refining of unrefined
                                                                     copper (blister copper and other), copper waste or
                                                                     scrap
 ex 74.01      Copper alloy                                          Fusion and thermal treatment of refined copper,
                                                                     copper waste or scrap
 ex 75.01      Unwrought nickel (excluding the anodes falling         Refining by electrolysis, by fusion or chemically, of
               within heading No 75.05 )                             nickel mattes, nickel speiss and other intermediate
                                                                     products of nickel metallurgy
 ex 77.04     Beryllium , wrought and articles of beryllium           Rolling, drawing or grinding of unwrought beryl­
                                                                      lium the value of which does not exceed 50% of the
                                                                      value of the product obtained
 ex 81.01      Tungsten, wrought and articles of tungsten             Manufacture from unwrought tungsten the value
                                                                      of which does not exceed 50% of the value of the
                                                                      product obtained
  ex 81.02     Molybdenum, wrought and articles of molybdenum         Manufacture from unwrought molybdenum the
                                                                      value of which does not exceed 50 % of the value of
                                                                      the product obtained
  ex 81.03     Tantalum , wrought and articles of tantalum            Manufacture from unwrought tantalum the value
                                                                      of which does not exceed 50% of the value of the
                                                                      product obtained
  ex 81.04     Other base metals, wrought and articles of other       Manufacture from other base metals, unwrought,
               base metals                                            the value of which does not exceed 50% of the value
                                                                      of the product obtained
      84.06    Internal combustion piston engines                     Working, processing or assembly in which the value
                                                                       of the products used does not exceed 40% of the
                                                                      value of the product obtained
 ---pagebreak--- No L 361/ 42                                    Official Journal of the European Communities                                                         30. 12 . 76
List B (continued)
                                     Products obtained
                                                                                                            "Working or processing that confers
                                                                                                             the status of originating products
         BTN
    heading No                                     Description
   ex 84.08             Engines and motors, excluding reaction engines and                      Working, processing or assembly in which the value
                        gas turbines                                                            of the non-originating products does not exceed
                                                                                                40% of the value of the product obtained and
                                                                                                provided that at least 50% in value of the materials
                                                                                                and parts (') used are originating products
   ex 84.41             Sewing machines, including furniture for sewing                         Working, processing or assembly in which the value
                        machines                                                                of the non-originating products used does not exceed
                                                                                                40% of the value of the product obtained, and
                                                                                                provided that
                                                                                                ( a) at least 50% in value of the materials and
                                                                                                      parts (*) used for assembly of the head ( motor
                                                                                                      excluded) are originating products, and
                                                                                                (b) the thread tension, crochet and zigzag mecha­
                                                                                                      nisms are originating products
   ex 95.01             Articles of tortoise-shell                                              Manufacture from worked tortoise-shell
   ex 95.02             Articles of mother of pearl                                             Manufacture from worked mother of pearl
   ex 95.03             Articles of ivory                                                       Manufacture from worked ivory
   ex 95.04             Articles of bone (excluding whalebone)                                  Manufacture from worked bone (excluding whale­
                                                                                                bone)
   ex 95.05             Articles of horn, coral (natural or agglomerated) or                    Manufacture from worked horn , coral (natural or
                        of other animal carving material                                        agglomerated) or other animal carving material
   ex 95.06             Articles of vegetable carving material (for example,                    Manufacture from worked vegetable carving ma­
                        corozo)                                                                 terial (for example, corozo)
   ex 95.07             Articles of jet (and mineral substitutes for jet), am­                  Manufacture from worked jet (and mineral sub­
                        ber, meerschaum, agglomerated amber and agglo­                          stitutes for jet), amber, meerschaum, agglomerated
                        merated meerschaum                                                      amber and agglomerated meerschaum
   ex 98.11             Smoking pipes including pipe bowls                                      Manufacture from roughly shaped blocks of wood
                                                                                                or root
(*) In determining the value of materials and parts , the following must be taken into account :
     (a) in respect of originating materials and parts, the first verifiable price paid , or the price which would be paid in ease of sale, for the said products
          on the territory of the country where working, processing or . assembly is carried out ;
     ( b) in respect of other materials and parts , the provisions of Article 4 of the Regulation determining :
           ( i) the value of imported products,
          (ii) the value of products of undetermined origin .
 ---pagebreak--- 30. 12. 76                            Official Journal of the European Communities                              No L 361/43
                                                           LIST C
                              List of products excluded from the scope of this Regulation
                  BTN
               heading No
                                                                  Description
           ex 27.07                Assimilated aromatic oils as defined in Note 2 to Chapter 27, of which more
                                   than 65 % by volume distills at a temperature of up to 250 °C (including mix­
                                   tures of petroleum spirit and benzol), intended for use as power or heating
                                   fuels
                27.09    1
                    to \           Mineral oils and products of their distillation ; bituminous substances ;
                27.16 J            mineral waxes
           ex 29.01                Hydrocarbons :
                                   — acyclic
                                   — cyclanes and cyclenes, excluding azulenes
                                   — benzene, toluene, xylenes
                                   intended for use as power or heating fuels
           ex 34.03                Lubricating preparations containing petroleum oils or oils obtained from
                                   bituminous minerals, but not including preparations containing 70% or
                                   more by weight of petroleum oils or of oils obtained from bituminous min­
                                   erals
           ex 34.04                Waxes with a basis of paraffin wax, of petroleum waxes , of waxes obtained
                                   from bituminous minerals , of slack wax or of scale wax
           ex 38.14              ■ Prepared additives for lubricants
                                                    Notes to Lists A and B
            1 . The lists contain some products which do not benefit from tariff preferences but which may
                 be used in the manufacture of products which do benefit.
           2. The description of the products in column 2 in the lists corresponds to that of the same heading
                 number in the Brussels Nomenclature .
           3 . When a Brussels Nomenclature heading number in column 1 of the lists is prefixed by 'ex',
                 the corresponding rule applies only to the products stated in column 2 .
 ---pagebreak---  ---pagebreak---   1 . Goods consigned from (Exporter's business name, address,          Reference No
      country)
                                                                                 GENERALISED SYSTEM OF PREFERENCES
                                                                                           CERTIFICATE OF ORIGIN
                                                                                     (Combined declaration and certificate)
 2. Goods consigned to (Consignee's name, address, country)                                            FORM A
                                                                              Issued in
                                                                                                               ( country)
                                                                                                                            See Notes overleaf
  3. Means of transport and route (as far as known)                     4. For official use
5. Item 6. Marks and            7. Number and kind of packages ; description of           8. Origin           9. Gross weight      10. Number
   num­       numbers of           goods                                                     criterion            or other             and date of
    ber       packages                                                                       (see Notes           quantity             invoices
                                                                                             overleaf)
  11 . Certification                                                    12. Declaration by the exporter
       It is hereby certified, on the basis of control carried               The undersigned hereby declares that the above de­
       out , that the declaration by the exporter is correct.           tails and statements are correct ) that all the goods were
                                                                        produced in
                                                                                                                  (country)
                                                                        and that they comply with the origin requirements speci­
                                                                        fied for those goods in the Generalised System of Prefe­
                                                                        rences for goods exported to
                                                                                                   (importing country)
  Piece and date, signature ' and stamp of certifying authority         Place and date , signature of authorised signatory
 ---pagebreak---                                                                                NOTES
 1 . Countries whJdi accept this form for the purposes of the Generalised System of Preferences (GSP)
       Austria ,                              Belgium ,          Canada ,         Denmark ,                 Finland ,                  France ,
      Fed . Rep. of Germany,                  Ireland ,          Italy ,          Luxembourg                Japan ,                    Netherlands ,
      Norway,                                 Sweden ,           Switzerland ,    United Kingdom ,          United States of America .
      Details of the rules governing admission to GSP in these countries are obtainable from the Customs authorities there . The main elements
       of the rules are indicated in the following paragraphs .
 2 . Conditions. The main conditions for admission to preference are that goods sent to any of the countries listed above
          (i ) must fall within a description of goods eligible for preference in the country of destination ; and
        (ii) must comply with the consignment conditions specified by the country of destination . In general , goods must be consigned direct
                from the country of exportation to the country of destination , but in most cases passage through one or more intermediate coun­
                tries , with or without transhipment , is accepted provided that at the time they are exported the goods are clearly intended for the
                declared country of destipation and that any intermediate transit, transhipment or temporary warehousing arises only from the
                requirements of transportation ; and
       (iii) must comply with the origin criteria specified for those goods by the country of destination . A summary indication of the rules
                generally applicable is given in paragraphs 3 and 4 .
 3. Origin criteria. For exports to the above-mentioned countries , with the exception of Canada and the USA, the position is that either
          (i) the goods shall be wholly produced in the country of exportation , that is , they should fall within a description of goods which
                is accepted as " wholly produced" under the rules prescribed by the country of destination concerned , or
        (ii) alternatively, if the goods are manufactured wholly or partly from materials or components imported into the country of exportation
                or of undetermined origin these materials or components must have undergone a substantial transformation there into a different
                product. It is important to note that all materials and components which cannot be shown to be of that country 's origin must be
                treated as if they were imported. Usually the transformation must be such as to lead to the exported goods being classified under
                a Brussels Nomenclature Tariff heading other than that relating to any of the above materials or components used . In addition special
                rules are prescribed for various classes of goods in Lists A and B of certain countries' rules of origin and other subsidiary provisi­
                ons and these should be carefully studied .
If the goods qualify under the above criteria, the exporter must indicate in Box 8 of the form the origin criteria on the basis of whidi
he claims that his goods qualify for the GSP , in the manner shown in the following table :
          Circumstances of production or manufacture in the first coun­                   Insert in Box 8
          try named in Box 12 of the form
 ( a ) Goods , worked          upon but not wholly produced in the exporting              « A », followed by the Brussels Nomenclature heading num­
          country , which      were pioduced in conformity with the provisi­              ber of the exported goods
          ons of para . 3      ( ii ), which fall under a Brussels Nomenclature
          Tariff heading        specified in Column 1 of List A and which                 example : « A »
          satisfy any conditions in Columns 3 and 4 of List A which are                               74.07
          relevant to these goods
 (b) Goods , worked upon but not wholly produced in the expor­                            «B «, followed by the Brussels Nomenclature heading num­
          ting country , which fall within an item in"Column 1 of List B                 ber of the exported goods
          and which comply with the provisions of that item                               example : « B »
                                                                                                      73.15
 ( c ) Goods , worked upon but not wholly produced in the exporting                       « X », followed by the Brussels Nomenclature heading num­
          country , which were produced in conformity with provisions                    ber of the exported goods
          of para . 3 ( ii ), which are not specifically referred to in Lists
          A or B , and which do not contravene a general provision of                     example « X »
         List A                                                                                       98.02
 ( d) Goods wholly produced in the country of exportation (see                                        « p»
         para . 3 ( i ) above)
NOTE. " List A" and " List B " refer to the lists of qualifying processes specified by the countries of importation concerned .
4. Origin criteria for exports to Canada and the United States of America. For exports to these two countries , the position is that either
         (i) the goods shall be wholly produced in the country of exportation , that is , they should fall within a description of goods which is
               accepted as " wholly produced " under the rules prescribed by the country of destination concerned , or
       ( ii ) alternatively , if the goods are manufactured wholly or partly from materials or components imported into the country of exportation
               or of undetermined origin, those materials or components must have undergone a substantial transformation there into a different
               product . It is important to note that all materials and components which cannot be shown to be of that country's origin must be
               treated as if they were imported . In the case of Canada , their value must not exceed ... ·/« of the ex-factory price of the exported
               article . In the case oí the USA , their value must not exceed 50·/· of the appraised value for Customs purposes of the exported ar­
               ticle ; but , as shown in the table below , the exporter must only declare the value of the materials and components concerned as a
               percentage of the ex-factory price of the exported article .
If the goods qualify under the above criteria, the exporter must indicate in Box 8 of the form the origin criteria on the basis of which he
claims that his goods qualify for the GSP, in the manner shown in the following table :
         Circumstances of production or manufacture in the first coun­                   Insert in Box 8
          try named in Box 12 of the form
 ( e) Goods which are covered by the value added rule described in                       « Y », followed by the value of materials and components
         para . 4 ( ii ) above
                                                                                         imported or of undetermined origin , expressed as a per­
                                                                                         centage of the ex-factory price of the exported goods
                                                                                         example : « Y »
                                                                                                      35"/o
  ( f) Goods wholly produced in the country of exportation ( see                                      « p»
         para . 4 (i ) above)
5 . Each article must qualify . It should be noted that all the goods in a consignment must qualify separately in their own right . This is of
      particular relevance when similar articles of different sizes or spare parts aie sent .
6 . Description of goods . The description of goods must be sufficiently detailed to enable the goods to be identified by the Customs Officer
      examining them .
 ---pagebreak---  I. Expéditeur (nom, adresse, pays de 1 exportateur)                      Référence Nc
                                                                                    SYSTEME GÉNÉRALISÉ DE PREFERENCES
                                                                                               CERTIFICAT D'ORIGINE
                                                                                               (Déclaration et certificat)
 2. Destinataire (nom, adresse, pays)                                                                  FORMULE A
                                                                                   Delivre en
                                                                                                                    ( pays)
                                                                                                                             Voir notes au verso
 3. Moyen de transport et itinéraire (si connus)                          4. Pour usage officiel
5, N      6. Marques et        7. Nombre et type de colis ; description des marchan­         8. Critère         9. Poids brut        10, N et date
   d'or­     numéros des          dises                                                         d'origine          ou quantité            de la fac­
   dre       colis                                                                              (voir Notes                               ture
                                                                                                au verso)
 11 . Certificat                                                          12. Déclaration de l'exportateur
      Il est certifié, sur la base du contrôle effectué , que la          Le soussigné déclare que les mentions et indications ci-des­
      déclaration de l'exportateur est exacte.                            sus sont exactes , que toutes ces marchandises ont été pro­
                                                                          duites en ».
                                                                                                              (nom du pays )
                                                                          et qu'elles remplissent les conditions d'origine requises par
                                                                          le Système généralisé de préférences pour être exportées
                                                                          à destination de
                                                                                                  (nom du pays importateur)
 Lieu et date , signature et timbre de l'autorité délivrant le certificat Lieu et date , signature du signataire habilite
 ---pagebreak---                                                                          NOTES
1 . Pays qui acceptent cette formule aux tins du Système généralisé de préférences :
     Autriche ,               Belgique ,              Canada ,                Danemark ,               Etats-Unis d'Amérique ,             Finlande ,
     France ,                 Irlande ,               Italie ,                Japon ,                  Luxembourg ,                        Norvège .
     Pays-Bas ,               R. F. d'Allemagne ,     Royaume-Uni ,           Suède ,                  Suisse ,
     Le détail des règlements concernant l'admission au bénéfice du Système généralisé de préférences dans ces pays peut être obtenu
     auprès de leurs administrations des douanes . Les éléments principaux de ces règlements sont résumés dans les paragraphes qui sui­
     vent .
2. Conditions . Les principales conditions d'admission au bénéfice des préférences sont que la marchandise expédiée vers l'un quelconque
     des pays susmentionnés :
       i ) doit correspondre à la définition établie des marchandises pouvant bénéficier du régime de préférences dans le pays de destina­
           tion , et
      ii) doit satisfaire aux conditions d'expédition spécifiées par le pays de destination . En général , la marchandise doit être expédiée di­
           rectement du pays d'exportation au pays de destination , mais , dans la plupart des cas , le passage par un ou plusieurs pays inter­
           médiaires , avec ou sans transbordement , est admis , à condition qu'au moment où elle est exportée , la marchandise soit manifeste­
           ment destinée au pays de destination déclaré et que tout transit , transbordement ou entreposage temporaire ne résulte que des
           besoins     du transport , et
     iii ) doit répondre aux critères d'origine spécifiés pour cette marchandise par le pays de destination . Des indications sommaires sur les
           règles d'origine généralement applicables sont données aux paragraphes 3 et 4 .
3 . Critères d'origine . Pour les exportations vers les pays susmentionnés , à l'exception du Canada et des Etats-Unis d'Amérique ,
       i ) ou bien la marchandise doit être entièrement produite dans le pays exportateur , c'est-à-dire correspondre à la définition des mar­
           chandises considérées comme « entièrement produites » qui figure dans les règlements du pays de destination intéressé ,
      ii ) ou bien si elle est fabriquée entièrement ou en partie au moyen de matières ou de composants importés dans le pays exportateur
           ou d'origine indéterminée , ces matières ou composants doivent y avoir subi une transformation substantielle qui en fasse un produit
           différent . Il importe de noter que toutes matières et tous composants a propos desquels il est impossible de prouver qu'ils sont
           originaires dudit pays doivent être considérés comme importés . En général , la transformation doit être telle qu'elle ait pour effet
           de faire classer la marchandise exportée dans une rubrique de la Nomenclature douanière de Bruxelles différente de celle où se­
           raient classés ces matières ou composants . En outre , des règles d'origine spéciales et des dispositions subsidiaires sont prévues
           pour diverses catégories de marchandises des listes A et B de certains pays , et ces règles et dispositions devraient être soigneuse­
           ment étudiées .
Si la mardiandise satisfait aux critères ci-dessus , l'exportateur indiquera , dans la case 8 de la formule , le critère d'origine en vertu du­
quel il demande , pour cette marchandise , le bénéfice du Système généralisé de préférences , de la manière indiquée dans le tableau ci­
après :
        Conditions de production ou de fabrication dans le premier                Indiquer ce critère dans la case 8 .
        pays indiqué dans la case 12 de la formule .
  a ) Marchandise , ouvrée , mais non entièrement produite dans le                « A », suivi de la position de la marchandise dans la NDB
        pays exportateur , qui a été produite d' une manière conforme
        aux dispositions du paragraphe 3 ii ), qui relève d' une position         Exemple : « A »
        de la NDB spécifiée dans la colonne 1 de la Liste A et qui                            47.07
        satisfait aux conditions des colonnes 3 et 4 de cette liste ap­
        plicables à cette marchandise .
  b ) Marchandise , ouvrée mais non entièrement produite dans le                  « B », suivi de la position de la marchandise dans la NDB
        pays d' exportation , qui correspond à une rubrique de la co­
        lonne 1 de la Liste B et qui est conforme aux dispositions                Exemple : « B »
                                                                                              73.15
        concernant cette rubrique .
  c ) Marchandise , ouvrée mais non entièrement produite dans le                  « X », suivi de la position de la marchandise dans la NDB
        pays exportateur , qui a été produite d une manière conforme
        aux dispositions du paragraphe 3 ii ), qui n' est pas expressé­
                                                                                  Exemple : « X »
        ment mentionnée dans la Liste A ou la Liste B et n' est pas
                                                                                              98.02
        incompatible avec une disposition générale de la Liste A.
  d ) Marchandise entièrement produite dans le pays exportateur                               « P»
        ( voir le paragraphe 3 i) ci-dessus ).
Note. La « Liste A » et la « Liste B » sont les listes des opérations de transformation requises par les pays d' importation intéressés .
4 . Critères d' origine pour les exportations à destination du Canada et des Etats-Unis d' Amérique . Pour les exportations vers ces deux
     pays :
       i ) ou bien la marchandise doit être entièrement produite dans ie pays exportateur , c' est-à-dire correspondre à la définition des mar­
           chandises considérées comme « entièrement produites » qui figure dans les règlements dú pays de destination intéressé ,
      ii ) ou bien si la marchandise est fabriquée entièrement ou en parlie au moyen de matières ou de composants importés dans le pays expor­
           tateur ou d' origine indéterminée , ces matières ou composants doivent y avoir subi une transformation substantielle qui en fasse un
           produit différent . Il Importe de noter que toutes matières et tous composants à propos desquels il est impossible de prouver
           qu' ils sont originaires dudit pays dçivent être considérés comme importés . Dans le cas du Canada , leur valeur ne doit pas dépas­
           ser . . . °/o du prix départ usine de l' article exporté . Dans le cas des Etats-Unis , leur valeur ne doit pas dépasser 50 °/o de la valeur
           en douane de la marchandise exportée , mais , comme il est indiqué dans le tableau ci-dessous , l' exportateur doit seulement déclarer
           la valeur de ces matières et composants en pourcentage du prix départ usine de l' article exporté .
Si la marchandise satisfait aux critères ci-dessus , l' exportateur indiquera , dans la case 8 de la formule , le critère d' origine en vertu du­
quel il demande , pour cette marchandise , le bénéfice du Système généralisé de préférences , de la manière indiquée dans le tableau ci­
après :
        Conditions de production ou de fabrication dans le premier                Indiquer ce critère dans la case 8 .
        pays indiqué dans la case 12 de la formule .
  e ) Marchandise visée par la règle relative à la valeur ajoutée                 « Y », suivi de la valeur des inatières et composants im­
        dont il est question au paragraphe 4 ii ) ci-dessus .                     portés ou d' origine indéterminée , exprimée en pourcen­
                                                                                  tage du prix départ usine de la marchandise
                                                                                  Exemple : « Y »
                                                                                              35 °/o
   f) Marchandise entièrement produite dans le pays exportateur                               «P»
        ( voir le paragraphe 4 i ) ci-dessus ).
5 . Chaque article doit remplir les conditions prescrites . 11 est à noter que chacun des articles d' une même expédition doit répondre aux
     conditions prescrites . Cela s'applique , en particulier , lorsque sont expédiés des articles analogues de dimensions différentes ou des
     pieces détachees .
6 . Description des marchandises . La description des marchandises doit être assez détaillée pour que le fonctionnaire des douanes qui aura
     à les examiner puisse les identifier .
 ---pagebreak---                                         GOODS IN RESPECT OF WHICH A CERTIFICATE OF ORIGIN FORM A MAY
                                                        BE ENDORSED OR A FORM APR MAY BE MADE OUT
A certificate of origin form A may be endorsed or a form APR may be made out only in respect of those goods which , in the country of exportation , fall within
one of the following catergories :
        ( i ) either the goods shall be wholly produced in the country of exportation , that is , they should fall within a description of goods which is accepted as
              " wholly produced " under the rules prescribed by the country      of destination concerned , or
      ( ii ) alternatively , if the goods are manufactured wholly cr partly      from materials or components imported into the country of exportation or of undetermined
              origin these materials or components must have undergone a        substantial transformation there into a different product . It is important to note that all ma­
              terials and components whidi cannot be shown to be of that         country 's origin must be treated as if they were imported . Usually the transformation must
              be such as to lead to the exported goods being classified under a Brussels Nomenclature Tariff heading other than that relating to any of the above mate­
              rials or components used . In addition special rules are prescribed for various classes of goods in Lists A and B of certain countries ' rules of origin and
              other subsidiary provisions and these should be carefully studied .
If the goods qualify under the above criteria, the exporter must indicate in line " Origin criterion " of part 1 of the form the origin criteria on the basis of whidi
he claims that his goods qualify for the GSP , in the manner shown in the following table :
        Circumstances of production or manufacture in the country of exportation                         Insert in line « Origin criterion » (front of part 1 )
 ( a ) Goods , worked upon but not wholly produced in the exporting country , which                      « A», followed by the Brussels Nomenclature heading number of
        were produced in conformity with the provisions of para , ( ii), which fall under                the exported goods
         a Brussels Nomenclature Tariff heading specified in Column 1 of List A and                      example : « A »
        which satisfy any conditions in Columns 3 and 4 of List A which are rele­                                    74.07
         vant to these goods
 (b ) Goods , worked upon but not wholly produced in the exporting country , whidi                       «B », followed by the Brussels Nomenclature heading number of
         fall within an item in Column 1 of List B and which comply with the provisi­                    the exported goods
        ons of that item
                                                                                                         example : « B »
                                                                                                                     73.15
 ( c) Goods , worked upon but not wholly produced in the exporting country , which                       « X », followed by the Brussels Nomenclature heading number of
         were produced in conformity with the provisions of para , (ii), which are not                   the exported goods
         specifically referred to in Lists A or B , and which do not contravene a general                example : « X »
         provision of List A                                                                                         98.02
 (d) Goods wholly produced in the country of exportation ( see para , ( i ) above )                                  « P»
Note . " List A " and       List B " refer to the lists of qualifying processes specified by the countries of importation concerned .
 ---pagebreak--- * Checks on forms APR are to be carried out at random and also whenever the Customs authorities of the importing country have reasonable doubt as to the
  true origin of the goods in question or of certain parts thereof .
  The Customs authorities of the importing country are to return to the authorities responsible for checking in the exporting country the form APR contained
  in the consignment , giving the formal or substantive reasons for an inquiry . Wherever possible they attach to this form the invoice which has been presented
  to them , or a copy thereof , and forward any information which it has been possible to obtain and which suggets that the particulars given on the form APR
  are inaccurate .
  If the Customs authorities of the importing country decide to suspend execution of the Generalised System of Preferences while awaiting the results of the
  check , they shall offer to release the goods to the importer subject to any conservatory measures deemed necessary .
 ---pagebreak---                    MARCHANDISES POUVANT DONNER LIEU AU VISA D'UN CERTIFICAT D'ORIGINE FORMULE A
                                                     OU A L'ETABLISSEMENT D'UN FORMULAIRE APR
Peuvent seules donner lieu au viSa d'un certificat d'origine formule A ou a l'établissement d'un formulaire APR les marchandises qui , dans le pays d'exportation ,
entrent dans l'une des catégories suivantes :
 i ) ou bien la marchandise doit être entièrement produite dans le pays exportateur , c'est à dire correspondre à la définition des marchandises considérées comme
     « entièrement produites » qui figure dans les règlements du pays de destination intéressé ,
ii) ou bien si elle est fabriquée entièrement ou en partie au moyen de matières ou de composants importés dans le pays exportateur ou d'origine indéterminée ,
     ces jnatières ou composants doivent y avoir subi une transformation substantielle qui en fasse un produit différent . U importe de noter que toutes matières
     et tous composants à propos desquels il est impossible de prouver qu'ils sont originaires dudit pays doivent être considérés comme importés . En général , la
     transformation doit être tfelle qu'elle ait pour effet de faire classer la marchandise exportée dans une rubrique de ' la Nomenclature douanière de Bruxelles
     différente de celle où seraient classés ces matières ou composants . En outre , des règles d'origine spéciales et des dispositions subsidiaires sont prévues pour
     diverses catégories de marchandises des listes A et B de certains pays , et ces règles et dispositions devraient être soigneusement étudiées .
SI la marchandise satisfait aux critères ci-dessus , l'exportateur indiquera à la ligne « critère d'origine » du volet 1 du formulaire , le critère d'origine en vertu du­
quel il demande , pour cette marchandise , le bénéfice du Système généralisé de préférences , de la manière indiquée dans le tableau ci-après :
     Conditions de production ou de fabrication dans le pays d' exportation                       Indiquer ce critère à la ligne « critère d' origine » (recto du volet 1 )
 a) Marchandise , ouvrée mais non entièrement produite dans le pays exportateur ,                 « A», suivi de la position de la marchandise dans la NDB
     qui a été produite d' une manière conforme aux dispositions du paragraphe ii),
     qui relève d' une position de la NDB spécifiée dans la colonne 1 de la Liste A               Exemple : «A»
                                                                                                               74.07
     et qui satisfait aux conditions des colonnes 3 et 4 de cette liste applicables
     à cette marchandise .
 b) Marchandise , ouvrée mais non entièrement produite dans le pays d' exporta­                   « B », suivi de la position de la marchandise dans la NDB
     tion , qui correspond à une rubrique de la colonne 1 de la Liste B et qui est
     conforme aux dispositions concernant cette rubrique .                                        Exemple : «B »
                                                                                                               73.15
 c ) Marchandise , ouvrée mais non entièrement produite dans le pays exportateur ,                «X », suivi de la position de la marchandise dans la NDB
     qui a été produite d' une manière conforme aux dispositions du paragraphe ii),
     qui n' est pas expressément mentionnée dans la Liste A ou la Liste B et n' est               Exemple : «X »
                                                                                                               98.02
     pas incompatible avec une disposition générale de la Liste A.
 d) Marchandise entièrement produite dans le pays exportateur (voir le para­                                   «P»
     graphe i) ci-dessus).
Note . La « Liste A» et la «Liste B » sont les listes des opérations de transformation requises par les pays d'importation intéressés .
 ---pagebreak---                        DEMANDE DE CONTROLE                                                               RESULTAT DU CONTROLE
    Le fonctionnaire des douanes soussigné sollicite le contrôle                       Le contrôle effectué par le fonctionnaire du Service com­
    de la déclaration de l'exportateur figurant au recto du pré­                       pétent soussigné a permis de constater
    sent formulaire (*).
                                                                                       1 , que les indications et mentions portées sur le présent
                                                                                             formulaire sont exactes ( 1 );
                                                                                       2 , que le présent formulaire ne répond pas aux conditions
                                                                                             de régularité requises (voir les remarques ci-annexées) ( 1 ).
    A. ..                                         , le...                              A. ..                                    , le ..
          Cachet                                                                              Cachet
            du                                                                                  du
          bureau                                                                              bureau
                                        ( Signature du fonctionnaire )                                                  (Signature du fonctionnaire)
                                                                                       ( 1 ) Rayer la mention inutile .
(*) Le contrôle a posteriori du formulaire APR est effectué à titre de sondage ou chaque fois que la douane du pays d'importation a des doutes fondés en ce qui
    concerne l'origine réelle de la marchandise en cause ou de certains de ses composants .
    La douane du pays d'importation envoie à l'Administration ou au Service du pays d'exportation chargé du contrôle le formulaire APR contenu dans le colis ,
    en indiquant les motifs de forme ou de fond qui justifient une enquête . Autant que possible , elle joint à ce formulaire la facture qui lui a été présentée ou
    une copie de , celle-ci , et fournit tous les renseignements qui ont pu être obtenus et qui font penser que les mentions portées sur le formulaire APR sont in­
    exactes .
    Si elle décide de surseoir à l'application du Système généralisé de préférences dans l'attente des résultats du contrôle , la douane du pays d'importation
    offre à l'importateur la mainlevée des marchandises sous réserve des mesures conservatoires jugées nécessaires .
 ---pagebreak--- 30. 12. 76                          Official Journal of the European Communities                                   No L 361 /53
                                                           ANNEX I
           List of certain agricultural products originating in developing countries and territories benefiting
                     from the generalized tariff preferences for the first time from 1 January 1977
                  CCT
                 heading                                              Description
                   No
                 03.01           Fish , fresh ( live or dead), chilled or frozen :
                                 B. Saltwater fish :
                                        I. Whole, headless or in pieces :
                                            e) Sharks
                                            g) Halibut (Hippoglossus vulgaris, Hippoglossus reinhardtius)
                                      II. Fillets :
                                            b) Frozen :
                                               ex 7. Other :
                                                       — Of sharks and of halibut
                                 C. Livers and roes
                 03.02           Fish , dried , salted or in brine ; smoked fish , whether or not cooked before
                                 or during the smoking process :
                                 A. Dried , salted or in brine :
                                        I. Whole, headless or in pieces :
                                            d) Common halibut (Hippoglossus vulgaris)
                                            e) Salmon , salted or in brine
                 03.03           Crustaceans and molluscs, whether in shell or not, fresh (live or dead),
                                 chilled, frozen, salted, in brine or dried ; crustaceans, in shell, simply boiled
                                 in water :
                                 A. Crustaceans :
                                        I.  Crawfish
                                      II. Lobsters (Homarus sp.p) :
                                            a) Live
                                            b) Other :
                                               1 . Whole
                                               2. Other
                                     III . Crabs and freshwater crayfish
                                 B. Molluscs :
                                       II . Mussels
                                     IV. Other :
                                            a) Frozen :
                                               1 . Squid :
                                                    aa) Ommastrephes sagittatus and Loligo sp.p .
 ---pagebreak--- No L 361 /54              Official Journal of the European Communities                                30. 12. 76
                CCT
               heading                                   Description
                 No
               03.03                2. Cuttle-fish of the species Sepia officinalis, Rossia macrosoma
             (cont'd)                   and Sepiola rondeleti
                                    4.  Other
                                b) Other :
                                    1 . Squid ( Ommastrephes sagittatus and Loligo sp.p.
                                    2.  Other
               06.03   Cut flowers and flower buds of a kind suitable for bouquets or for orna­
                       mental purposes, fresh, dried, dyed, bleached, impregnated or otherwise
                       prepared :
                       A. Fresh :
                           ex I. From 1 June to 31 October :
                                   — Orchids (family Orchidaceae) and Anthurium
                           ex II . From 1 November to 31 May :
                                   — Orchids (family Orchidaceae) and Anthurium
               07.01   Vegetables, fresh or chilled :
                       ex T. Other :
                              — Okra (Hibiscus esculentus L. or Abelmoschus esculentus (L. )
                                   Moench)
               07.03   Vegetables provisionally preserved in brine, in sulphur water or in other
                       preservative solutions, but not specially prepared for immediate consump­
                       tion :
                       ex E. Other vegetables :
                              — Okra ( Hibiscus esculentus L. or Abelmoschus esculentus (L. )
                                   Moench)
               07.05   Dried leguminous vegetables, shelled, whether or not skinned or split :
                       B. Other :
                           ex I. Peas (including chick peas) and beans (of the species Phaseolus) :
                                   — Other
                           ex III. Other :
                                    — Other
               07.06   Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and other
                       similar roots and tubers with high starch or inulin content, fresh or dried,
                       whole or silced ; sago pith :
                       B. Other
               08.01   Dates, bananas, conconuts, Brazil nuts, cashcw nuts, pineapples, avocados,
                       mangoes, guavas and mangosteens, fresh or dried , shelled or not :
                       ex B. Bananas :
                               — Dried
                           D. Avocados
                           E. Coconuts
                            H. Other :
                               — Mangoes
 ---pagebreak--- 30. 12. 76               Official Journal of the European Communities                              No L 361 /55
               CCT
              heading                                   Description
                No
              08.07   Stone fruit, fresh :
                      E. Other
              08.08   Berries , fresh :
                      F. Other
           ex 08.09   Other fruit, fresh :
                      — Rose-hips fruit
                      — Other, excluding melons and watermelons
              08.10   Fruit (whether or not cooked), preserved by freezing, not containing added
                      sugar :
                      ex B. Other :
                               — Fruit falling within subheadings 08.08 E and F
              08.11   Fruit provisionally preserved (for example, by sulphur dioxide gas, in
                      brine, in sulphur water or in other preservative solutions), but unsuitable
                      in that state for immediate consumption :
                      e\ E. Other :
                               — Fruit falling within subheadings 08.08 E and F
              09.01   Coffee, whether or not roasted or free of caffeine ; coffee husks and skins ;
                      coffee substitutes containing coffee in any proportion :
                      A. Coffee :
                           I. Unroasted :
                               b) Free of caffeine
                          II . Roasted :
                               a) Not free of caffeine
                               b) Free of caffeine
                      B. Husks and skins
                      C. Coffee substitutes containing coffee in any proportion
              09.04   Pepper of the genus 'Piper'; pimento of the genus ' Capsicum' or the genus
                      ' Pimenta ':
                      A. Neither crushed nor ground :
                          II . Pimento :
                                   c) Other
                      B. Crushed or ground :
                           I. Pimento of the genus ' Capsicum'
                          11 . Other
              09.07   Cloves (whole fruit, cloves and stems)
 ---pagebreak--- No L 361 /56            Official Journal of the European Communities                                 30 . 12. 76
              CCT
             heading                                       Description
               No
             09.09   Seeds of anise, badian , fennel , coriander, cumin , caraway and juniper :
                     A. Neither crushed nor ground :
                         I. Aniseed
             12.08   Locust beans, fresh or dried, whether or not kibbled or ground, but not
                     further, prepared ; fruit kernels, and other vegetable products of a kind used
                     primarily for human food, not falling within any other heading :
                     B. Locust bean seeds :.
                         II. Other
             13.03   Vegetable saps and extracts ; pectic substances, pectinates and pectates ;
                     agar-agar and other mucilages and thickeners, derived from vegetable pro­
                     ducts :
                     B. Pectic substances , pectinates and pectates ;
                         ex I. Dry, excluding apple, pear and quinze, pectin
                         ex II. Other, excluding apple, pear and quinze, pectin
             15.07   Fixed vegetable oils, fluid or solid, crude, refined or purified :
                     D. Other oils :
                          I. For technical or industrial uses other than the manufacture of food­
                              stuffs for human consumption :
                              b) Other :
                                  ex 2.   Other :
                                          — Palm kernel and coconut oil
                         II . Other :
                              a) Palm oil :
                                  2.  Other
                              b) Other :
                                  1 . Solid, in immediate packings of a net capacity of 1 kg or less
                                  2. Solid , other ; fluid :
                                      e \ bb) Other :
                                               — Palm kernel and coconut oil
             15.10   Fatty acids ; acid oils from refining ; fatty alcohols :
                     D. Fatty alcohols
             18.03   Cocoa paste fin bulk or in block), whether or not defatted
             18.05   Cocoa powder, unsweetened
             18.06   Chocolate and other food preparations containing cocoa :
                     C. Chocolate and chocolate goods, whether or not filled ; sugar confectionary
                         and subsistutes therefor made from sugar substitution products,
                         containing cocoa
 ---pagebreak--- 30. 12. 76            Official Journal of the European Communities                              No L 361/57
            CCT
           heading                                     Description
             No
           20.02   Vegetables prepared or preserved otherwise than by vinegar or acetic acid :
                   B. Truffles
                   D. Asparagus
           20.03   Fruit preserved by freezing, containing added sugar :
                   ex A. With a sugar content exceeding 13% by weight :
                           — Fruit falling within subheadings 08.02 D , 08.08 B, E and F
                   ex B. Other :
                           — Fruit falling within subheadings 08.02 D , 08.08 B, E and F
           20.04   Fruit, fruit-peel and parts of plants, preserved by sugar (drained, glace or
                   crystallized ) :
                   B. Other :
                       ex I. With a sugar content exceeding 13 % by weight :
                               — Fruit falling within subheadings 08.02 D , 08.08 B, E and F
                       ex II . Other :
                               — Fruit falling within subheadings 08.02 D , 08.08 B, E and F
           20.05   Jams, fruit jellies, marmalades, fruit puree and fruit pastes, being cooked
                   preparations , whether or not containing added sugar :
                   C. Other :
                             I. With a sugar content exceeding 30% by weight :
                                 ex b ) Other :
                                         — Fruit falling within subheadings 08.08 B, E and F
                      ex II. With a sugar content exceeding 13% but not exceeding 30%
                                 by weight :
                                — Fruit falling within subheadings 08.08 B, E and F
                       ex III.   Other :
                                — Fruit falling within subheadings 08.08 B, E and F
           20.06   Fruit, otherwise prepared or preserved, whether or not containing added
                   sugar or spirit :
                   B. Other :
                      II . Not containing added spirit :
                           a) Containing added sugar, in immediate packings of a net capacity
                               of more than 1 kg :
                               ex 8 .  Other fruits :
                                       — Fruit falling within subheadings 08.08 B, E and F
                           b) Containing added sugar, in immediate packings of a net capacity
                               of 1 kg or less :
                               ex 8 .  Other fruits :
                                       — Fruit falling within subheadings 08.08 B, E and F
 ---pagebreak--- No L 361/58             Official Journal of the European Communities                                 30. 12. 76
              CCT
             heading                                   Description
               No
             20.06           c) Not containing added sugar, in immediate packings of a net
            Ccont'd)             capacity :
                                 1 . Of 4-5 kg or more :
                                     ex dd) Other fruits :
                                             — Fruit falling within subheadings 08.08 B, E and F
                                 2. Of less than 4-5 kg :
                                     ex bb) Other fruit and mixtures of fruit :
                                             — Fruit falling within subheadings 08.08 B, E and F
            20.07
                     Fruit juices (including grape must) and vegetable juices, whether or not
                     containing added sugar, but unfermented and not containing spirit :
                     A. Of a specific gravity exceeding 1*33 at 15 "C :
                        III . Other :
                              ex a) Of a value exceeding 30 u.a . per 100 kg net weight :
                                      — Fruit falling within subheadings 08.08 B, E and F
                                   b) Of a value not exceeding 30 u.a. per 100 kg net weight :
                                      ex 1 . With an added sugar content exceeding 30% weight :
                                             — Fruit falling within subheadings 08.08 B, E and F
                                      ex 2 . Other :
                                             — Fruit falling within subheadings 08.08 B, E and F
            22.09
                     Spirits (other than those of heading No 22.08 ) ; liqueurs and other spirituous
                     beverages ; compound alcoholic preparations (known as 'concentrated
                     extracts') for the manufacture of beverages :
                     C. Spirituous beverages :
                        V. Other, in containers holding :
                             ex a) Two litres or less :
                                         — Tequila
 ---pagebreak--- 30. 12. 76                          Official Journal of the European Communities                               No L 361 /59
                                                       ANNEX II
           A. List of certain textile products originating in developing countries and territories shown in
              List B benefiting from generalized tariff preferences for the first time from 1 January 1977
                 CCT
                heading                                           Description
                  No
            CHAPTER 54
                   54.05         Woven fabrics of llax or of ramie
            CHAPTER 55
                  55.05          Cotton yarn , not put up for retail sale
                  55.06         Cotton yarn, put up for retail sale
                  55.07         Cotton gauze
                  55.08         Terry towelling and similar terry fabrics of cotton
                  55.09         Other woven fabrics of cotton
            CHAPTER 56
                  56.05         Yarn of man-mad^ fibres (discontinuous or waste), not put up for retail sale :
                                B. Of regenerated textile fibres
                  56.07         Woven fabrics of man-made fibres (discontinuous or waste) :
                                B. Of regenerated textile fibres
            CHAPTER 58
                  58.04         Woven pile fabrics and chenille fabrics (other than terry towelling or similar
                                terry fabrics of cotton falling within heading No 55.08 and fabrics falling
                                within heading No 58.05 )
                  58.10         Embroidery, in the piece, in strips or in motifs
            CHAPTER 60
                  60.01         Knitted or crocheted fabric, not elastic or rubberized :
                                B. Of man-made fibres
                                C. Of other textile materials
              ex 60.02          Gloves, mittens and mitts, knitted or crocheted, not elastic or rubberized
                                of cotton
 ---pagebreak--- No L 361 /60               Official Journal of the European Communities                                30 . 12 . 76
                 CCT
                heading                                     Description
                  No
               ex 60.03  Stockings , under stockings, socks , ankle-socks , sockettes and the like,
                         knitted or crocheted , not elastic or rubberized , of cotton
                  60.04  Under garments, knitted or crochetcd , not elastic or rubberized :
                         A. Of cotton
                   60.05 Outer garments and other articles, knitted or crocheted, not elastic or
                         rubberized :
                             A. Outer garments and clothing accessories :
                                ex II . Other , of cotton
                         ex B. Other, of cotton
                   60.06 Knitted or crocheted fabric and articles thereof, elastic or rubberized (in­
                         cluding elastic knee-caps and elastic stockings):
                         A. Fabrics
             CHAPTER 61
                  61.01  Men's and boys' outer garments
                   61.02 Women's, girls' and infants' outer garments
                  61.03  Men's and boys' under garments, including collars, shirt fronts and cuffs
               ex 61.04  Women's, girls' and infants' under garments, of cotton
                   61.05 Handkerchiefs
             CHAPTER 62
                   62.01 Tavelling rugs and blankets :
                         B. Other :
                            I.  Of cotton
                   62.02 Bed linen , table linen , toilet linen and kitchen linen ; curtains and other
                         furnishing articles
                   62.03 Sacks and bags, of a kind used for the packing of goods :
                         B. Of other textile materials :
                                 I. Used :
                                    ex b) Other :
                                            — In cotton fabric
                            ex II . Other :
                                    — In cotton fabric
                  62.04  Tarpaulins, sails, awnings, sunblinds, tents and camping goods
 ---pagebreak--- 30 . 12. 76                          Official Journal of the European Communities                            No L 361 /61
             B. List of developing countries and territories benefiting from generalized preferences for the
                       first time from 1 January 1977 for certain textile products shown in List A
Algeria                                    Guyana                                     Sao Tome and Principe
Angola                                     Honduras                                  Saudi Arabia
Bahamas                                    Iran                                      Senegal
Bahrain                                    Iraq                                      Seychelles
Barbados                                   Ivory Coast                               Sierra Leone
Bénin                                      Jordan                                    Somalia
Bhutan                                     Kenya                                     Sudan
Bolivia                                    Khmer Republic­                           Surinam
Botswana                                   Kuwait                                    Swaziland
Brazil                                     Laos                                      Syria
Burma                                      Lebanon                                   Tanzania
Burundi                                    Lesotho                                   Togo
Cameroon                                   Liberia                                   Tonga
Cape Verde Islands                         Libya                                      Trinidad and Tobago
Central African Republic                   Malagasy Republic                         Tunisia
Chad                                       Malawi                                    Uganda
Chile                                      Maldive Islands                            United Arab Emirates :
Congo, People's Republic of                Mali                                         Abu Dhabi
                                                                                        Dubai
Comoros                                    Mauritania
                                                                                        Ras al Khaimah
Cuba                                       Mauritius
                                                                                        Fujairah
Cyprus                                     Morocco
                                                                                        Ajman
Dominican Republic                         Mozambique                                   Sharjah
Ecuador                                    Nauru                                        Ummal Qaiwain
Equatorial Guinea                          Nepal                                     Upper Volta
Ethiopia                                   Niger                                      Uruguay
Fiji                                       Nigeria                                   Venezuela
Gabon                                      Oman                                       Western Samoa
Gambia                                     Panama                                    Yemen, People's Democratic
Ghana
                                                                                     Republic of
                                           Papua New Guinea
Grenada                                    Peru
                                                                                     Yemen Arab Republic
                                                                                     Zaire
Guinea                                     Qatar
                                                                                      Zambia
Guinea Bissau                              Rwanda
 ---pagebreak--- No L 361/62                             Official Journal of the European Communities                                    30. 12. 76
                                                             ANNEX III
            A. List or certain textile products originating in developing countries and territories shown in
                List B benefiting from generalized tariff preferences for the first time from 1 January 1977
                    CCT
                  heading                                                  Description
                     No
              CHAPTER 50
                     50.04           Silk yarn, other than yarn of noil or other waste silk, not put up for retail sale
                      50.05          Yarn spun from silk waste other than noil, not put up for retail sale
                      50.06          Yarn spun from noil silk, not put up for retail sale
                      50.07          Silk yarn and yarn spun from noil or other waste silk, put up for retail sale
                      50.08          Silk-worm gut ; imitation catgut of silk
                      50.09          Woven fabrics of silk or of waste silk other than noil
                      50.10          Woven fabrics of noil silk
              CHAPTER 51
                      51.01          Yarn of man made fibres (continuous), not put up for retail sale :
                                     A. Yarn of synthetic textile fibres
                                     B. Yarn of regenerated textile fibres :
                                         II . Other
                      51.02          Monofil, strip (artificial straw and the like) and imitation catgut, of man-made
                                     fibre materials
                      51.03          Yarn of man-made fibres (continuous), put up for retail sale
                      51.04 (*)      Woven fabrics of man-made fibres (continuous), including woven fabrics of
                                     monofil or strip of heading No 51.01 or 51.02
              CHAPTER 52              METALLIZED TEX TILES
              CHAPTER 53
                      53.06          Yarn of carded sheep's or lambs' wool (woollen yarn), not put up for retail
                                      sale
                      53.07          Yarn of combed sheep's or lambs' wool (worsted yarn), not put up for retail
                                     sale
            (*) This heading concerns only the Comoros and the Seychelles.
 ---pagebreak--- 30. 12. 76                             Official Journal of the European Communities                                No L 361 /63
                    CCT
                   heading                                                Description
                     No
                      53.08         Yarn of fine animal hair (carded or combed), not put up for retail sale
                      53.09         Yarn of horsehair or of other coarse animal hair, not put up for retail sale
                      53.10          Yarn of sheep's or lambs' wool, of horsehair or of other animal hair (fine
                                     or coarse), put up for retail sale
                      53.11         Woven fabrics of sheep's or lambs' wool or of fine animal hair
                      53.12         Woven fabrics of coarse animal hair other than horsehair
                      53.13         Woven fabrics of horsehair
              CHAPTER 54
                     54.03          Flax or ramie yarn, not put up for retail sale
                     54.04          Flax or ramie yarn, put up for retail sale
                     54.05          Woven fabrics of flax or of ramie
              CHAPTER 55
                     55.05          Cotton yarn, not put up for retail sale :
                                    A. Multiple or cables, finished, in balls or on cards, reels, tubes or similar
                                        supports, of a weight (including support) not exceeding 900 g
                                    B. Other :
                                         1 . Measuring, per single yarn, 120 000 m or more per kg
                                        IT . Other (*)
                     55.06          Cotton yarn, put up for retail sale
                     55.07          Cotton gauze
                     55.08          Terry towelling and similar terry fabrics of cotton
                     55.09 H        Other woven fabrics of cotton
              CHAPTER 56
                     56.01          Man-made fibres (discontinuous), not carded, combed or otherwise prepared
                                    for spinning
                     56.02          Continuous filament tow for the manufacture of man-made fibres (dis­
                                    continuous)
           (*) This heading and subheading concern onlv the Comoros and the Seychelles.
 ---pagebreak--- No L 361 /64                             Official Journal of the European Communities                                 30. 12. 76
                     CCT
                    heading                                                Description
                      No
                       56.03          Waste (including yarn waste and pulled or garnetted rags) of man-made
                                      fibres (continuous or discontinuous), not carded, combed or otherwise
                                      prepared for spinning
                      56.04           Man-made fibres (discontinuous or waste), carded , combed or otherwise
                                      prepared for spinning
                       56.05          Yarn of man-made fibres (discontinuous or waste), not put up for retail sale :
                                      A. Of synthetic textile fibres (*)
                                      B. Of regenerated textile fibres
                      56.06           Yarn of man-made fibres (discontinuous or waste), put up for retail sale
                      56.07           Woven fabrics of man-made fibres (discontinuous or waste) :
                                      A. Of synthetic textile fibres (*)
                                      B. Of regenerated textile fibres
                CHAPTER 57
                      57.05           Yarn of true hemp
                      57.07           Yarn of other vegetable textile fibres :
                                      B. Other
                      57.08          Paper yarn
                      57.09
                                     Woven fabrics of true hemp
                  ex 57.11
                                     Woven fabrics of other vegetable textile fibres, excluding those of coir
                      57.12
                                     Woven fabrics of paper yarn
                CHAPTER 58
                      58.01           Carpets, carpeting and rugs, knotted (made up or not) :
                                          A. Of wool or of fine animal hair (*)
                                      ex A. Of wool or of fine animal hair other than that containing per metre
                                              of warp 500 rows of knots or less
                                          B. Of silk, or waste silk other than noil , of synthetic textile fibres, of
                                              yarn falling within heading No 52.01 or of rnetal threads
                                     ex C. Of other textile materials other than jute or other textile bast fibres of
                                              heading No 57.03 or coir
             (*) These subheadings concern only the Comoros and the Seychelles.
 ---pagebreak--- 30 . 12. 76                              Official Journal of the European Communities                                 No L 361 /65
                     CCT
                    heading                                                Description
                      No
                      58.02          Other carpets, carpeting, rugs , mats and matting, and 'Kelem', 'Schumacks'
                                     and 'Karamanie' rugs and the like (made up or not) :
                                     ex A. Carpets, whether tufted or not other than of jute or other textile bast
                                              fibres of heading No 57.03 or coir
                                          B. ' Kelem ', ' Schumacks' and ' Karamanie' rugs and the like
                      58.03          Tapestries , hand-made, of the type Gobelins, Flanders, Aubusson, Bea avais
                                     and the like, and needle-worked tapestries (for example, petit point and cross
                                     stitch) made in panels and the like by hand
                      58.04          Woven pile fabrics and chenille fabrics (other than terry towelling or similar
                                     terry fabrics of cotton falling within heading No 55.08 and fabrics tailing
                                     within heading No 58.05 )
                      58.05          Narrow woven fabrics, and narrow fabrics (bolduc) consisting of warp
                                     without weft assembled by means of an adhesive, other than goods falling
                                     within heading No 58.06
                      58.06          Woven labels, badges and the like, not embroidered, in the piece, in strips
                                     or cut to shape or size
                      58.07          Chenille yarn (including flock chenille yarn), gimped yarn (other than
                                     metallized yarn of heading No 52.01 and gimped horsehair yarn) ; braids
                                     and ornamental trimmings in the piece ; tassels , pompons and the like
                      58.08          Tulle and other net fabrics (but not including woven, knitted or crocheted
                                     fabrics), plain
                      58.09          Tulle and other net fabrics (but not including woven, knitted or crocheted
                                     fabrics), figured ; hand or mechanically made lace, in the piece, in strips or
                                     in motifs
                      58.10          Embroidery, in the piece, in strips or in motifs
               CHAPTER 59
                      59.01          Wadding and articles of wadding ; textile flocks and dust and mill neps
                      59.02          Felt and articles of felt, whether or not impregnated or coated
                      59.03          Bonded fibre fabrics, similar bonded yarn fabrics, and articles of such fabrics,
                                     whether or not impregnated or coated
                 ex 59.04            Twine, cordage, ropes and cables, plaited or not :
                                     — Other than of coir (*)
                                     — Other than of coir, of hemp, of sisal, of synthetic textile fibres of jute
                                         or of other textile bast fibres of heading No 57.03
                      59.05          Nets and netting made of twine, cordage or rope, and made up fishing nets
                                     of yarn, twine, cordage or rope
            {*) This subheading concerns only the Comoros and the Seychelles .
 ---pagebreak--- No L 361 /66                 Official Journal of the European Communities                                  30. 12. 76
                 CCT
                heading                                       Description
                  No
                   59.06 Other articles made from yarn, twine, cordage, rope or cables other than
                         textile fabrics and articles made from such fabrics
                   59.07 Textile fabrics coated with gum or amylaceous substances of a kind used for
                         the outer covers of books and the like ; tracing cloth ; prepared painting
                         canvas ; buckram and similar fabrics for hat foundations and similar uses
                   59.08 Textile fabrics impregnated , coated, covered or laminated with preparations
                         of cellulose derivatives or of other artificial plastic materials
                   59.09 Textile fabrics coated or impregnated with oil or preparations with a basis
                         of drying oil
                   59.10 Linoleum and materials prepared on a textile base in a similar manner to
                         linoleum, whether or not cut to shape or of a kind used as floor coverings ;
                          floor coverings consisting of a coating applied on a textile base, cut to shape
                         or not
                   59.11 Rubberized textile fabrics, other than rubberized knitted or crocheted goods
                   59.12 Textile fabrics otherwise impregnated or coated ; painting canvas being
                         theatrical scenery, studio back-cloths or the like
                   59.13  Elastic fabrics and trimmings (other than knitted or crocheted goods) con­
                          sisting of textile materials combined with rubber threads
                   59.14  Wicks, of woven, plaited or knitted textile materials , for lamps, stoves,
                          lighters, candles and the like ; tubular knitted gas-mantle fabric and incandes­
                          cent gas mantles
                   59.15  Textile hosepiping and similar tubing, with or without lining, armour or
                          accessories of other materials
                   59.16  Transmission, conveyor or elevator belts or belting, of textile material,
                          whether or not strengthened with metal or other material
                   59.17  Textile fabrics and textile articles of a kind commonly used in machinery or
                          plant
             CHAPTER 60
                   60.01  Knitted or crocheted fabrics, not elastic or rubberized :
                   60.02  Gloves , mittens and mitts , knitted or crocheted , not elastic or rubberized
               ex 60.03   Stockings , under stockings, socks, ankle-socks, sockettes and the like,
                          knitted or crocheted, not elastic or rubberized :
                          — Other than of cotton
 ---pagebreak--- 30. 12. 76                             Official Journal of the European Communities                                 No L 361 /67
                   CCT
                  heading                                                 Description
                    No
                    60.03 H         Stockings, under stockings, socks, ankle-socks, sockettes and the like,
                                    knitted or crocheted, not elastic or rubberized
                    60.04 (*)       Under garments, knitted or crocheted, not elastic or rubberized
                    60.05 (*)       Outer garments and other articles, knitted or crocheted, not elastic or rub­
                                    berized
                     60.06          Knitted or crocheted fabric and articles thereof, elastic or rubberized (in­
                                    cluding elastic knee-caps and elastic stockings)
              CHAPTER 61
                    61.01 (*)       Men's and boys' outer garments
                    61.02 (*)       Women's, girls' and infants' outer garments
                    61.03 (*)       Men's and boys' under garments, including collars, shirt fronts and cuffs
                    61.04 (*)       Women's, girls' and infants' under garments
                    61.05 (*)       Handkerchiefs
                     61.06          Shawls , scarves , mufflers , mantillas , veils and the like
                     61.07          Ties, bow ties and cravats
                     61.08          Collars, tuckers, fallals, bodice-fronts, jabots, cuffs, flounces, yokes, and
                                    similar accessories and trimmings for women's and girls' garments
                     61.09 (*)      Corsets, corset-belts, suspender-belts, brassieres, braces, suspenders, garters
                                    and the like (including such articles of knitted or crocheted fabric), whether
                                    or not elastic
                     61.10          Gloves, mittens, mitts, stockings, socks and sockettes, not being knitted or
                                    crocheted goods
                     61.11          Made up accessories for articles of apparel (for example, dress shields,
                                    shoulder and other pads, belts, muffs, sleeve protectors, pockets)
              CHAPTER 62
                     62.01          Travelling rugs and blankets
                    62.02 (*)       Bed linen , table linen , toilet linen and kitchen linen ; curtains and other
                                    furnishing articles
           (*) These headings concern only the Comoros and the Seychelles.
 ---pagebreak--- No L 361 /68               Official Journal of the European Communities                                 30. 12. 76
                 CCT
                heading                                   ■ Description
                  No
                   62.03 Sacks and bags, of a kind used for the packing of goods :
                         B. Of other textile materials :
                                 I. Used :
                                       a) Of flax or of sisal
                                    ex b) Other (excluding coir or cotton fibres)
                            ex II. Other :
                                    — In cotton fabric
                   62.04 Tarpaulins, sails, awnings, sunblinds, tents and camping goods
               ex 62.05  Other made up textile articles (including dress patterns), other than of jute,
                         other than textile bast fibres of heading No 57.03 or coir
             CHAPTER 63
               ex 63.01  Clothing, clothing accessories, travelling rugs and blankets, household linen
                         and furnishing articles (other than articles falling within heading No 58.01 ,
                         58.02 or 58.03), of textile materials, footwear and headgear of any material,
                         showing signs of appreciable wear and imported in bulk or in bales, sacks
                         or similar bulk packings other than of jute, other than textile bast fibres of
                         heading No 57.03 or coir
 ---pagebreak--- 30. 12. 76                               Official Journal of the European Communities                                              No L 361/69
           B. List of developing countries and territories benefiting from generalized preferences for the
                         first time from 1 January 1977 for certain textile products shown in List A
           Afars and Issas (Territory of the)
           Australian Antarctic Territory
           Belize
           Bermuda
           British Antarctic Territory
           British Indian Ocean Territory (Aldabra, Farquhar, Chagos Archipelago, Desrothes)
           British Pacific Ocean (x)
           Brunei
           Cayman Islands and Dependencies
           Christmas Island
           Cocos (Keeling) Islands
           Comoro Archipelago
           Corn Islands and Swan Islands
           Falkland Islands and Dependencies
           French Polynesia
           French Southern and Antarctic Territories
           Gibraltar
           Heard Island and McDonald Islands
           Hong Kong
           Leeward Islands (2)
           Macao
           Mayotte
           Netherlands Antilles
           New Caledonia and Dependencies
           Norfolk Island
           Pacific Islands administered by the United States of America or under United States trusteeship (3)
           Portuguese Timor
           St Helena (including Ascension, Gough Island, and Tristan da Cunha)
           Saint Pierre and Miquelon
           Seychelles (including Amirantes)
           Spanish territories in Africa
           Territories for which New Zealand is responsible (Cook Islands, Niue Island, Tokelau Islands
                and Ross Dependency)
           Turks and Caicos Islands
           Virgin Islands of the United States (St Croix, St Thomas, St John, etc.)
           Wallis and Futuna Islands
           Windward Islands (4)
           Note : The above list may be amended subsequently to take account of changes in the inter­
                       national status of countries or territories .
           i1) Gilbert Islands , Tuvalu, British Solomon Islands, New Hebrides Condominium, and Pitcairn Islands.
           (2) Antigua , Montserrat, St Kitts - Nevis-Anguilla, British Virgin Islands.
           (3) The Pacific Islands administered by the United States of America include : Guam, American Samoa (including Swain's
                Island), Midway Islands, Johnston and Sand Islands, Wake Island and the Trust Territory of the Pacific Islands (the
                Caroline, Marianas and Marshall Islands).
            (4) Dominica, St Lucia, St Vincent.