CELEX: 
Language: en
Date: 2006-05-30 00:00:00
Title: 2006/356/EC: Council Decision of  14 February 2006  concerning the conclusion of the Euro-Mediterranean Agreement establishing an association between the European Community and its Member States of the one part, and the Republic of Lebanon, of the other part#Euro-Mediterranean Agreement establishing an Association between the European Community and its Member States, of the one part, and the Republic of Lebanon, of the other part

30.5.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 143/1
            
         
      COUNCIL DECISION
   
   of 14 February 2006
   concerning the conclusion of the Euro-Mediterranean Agreement establishing an association between the European Community and its Member States of the one part, and the Republic of Lebanon, of the other part
   (2006/356/EC)
   THE COUNCIL OF THE EUROPEAN UNION,
   Having regard to the Treaty establishing the European Community, and in particular Article 310 thereof, in conjunction with the second sentence of the first subparagraph of Article 300(2) and the second subparagraph of Article 300(3) thereof,
   Having regard to the proposal from the Commission,
   Having regard to the assent of the European Parliament,
   Whereas:
   
               (1)
            
            
               The Euro-Mediterranean Agreement establishing an association between the European Community and their Member States, of the one part, and the Republic of Lebanon, of the other part, has been signed on behalf of the European Community, in Luxembourg on 17 June 2002, subject to the reserve of an eventual conclusion at a later date.
            
         
               (2)
            
            
               The Agreement should be approved,
            
         HAS DECIDED AS FOLLOWS:
   Article 1
   1.   The Euro-Mediterranean Agreement establishing an association between the European Community and its Member States, of the one part, and the Republic of Lebanon, of the other part, the annexes and protocols to the Agreement, as well as the joint declarations and the declarations of the European Community included in the final act, are approved on behalf of the European Community.
   2.   The texts mentioned in paragraph 1 form part of this Decision.
   Article 2
   1.   The position to be taken by the Community in the context of the Association Council and of the Association Committee, is to be defined by the Council, on the proposal of the Commission, or, if the case arises, by the Commission, in conformity with the relevant provisions of the Treaties.
   2.   In conformity with Article 75 of the Euro-Mediterranean Association Agreement, the President of the Council will chair the Association Council. A representative of the Commission will chair the Association Committee, according to the agreed procedural rules.
   3.   The decision to publish the decisions of the Association Council and of the Association Committee in the Official Journal of the European Communities will be taken in each case respectively by the Council and the Commission.
   Article 3
   The President of the Council is authorised to designate the person(s) empowered to proceed, in behalf of the European Community, to deposit the act of notification foreseen in Article 91 of the Agreement.
   
      Done at Brussels, 14 February 2006.
      
         
            For the Council
         
         
            The President
         
         K.-H. GRASSER
         
      
   
   
      
         EURO-MEDITERRANEAN AGREEMENT
      
      establishing an Association between the European Community and its Member States, of the one part, and the Republic of Lebanon, of the other part
      THE KINGDOM OF BELGIUM,
      THE KINGDOM OF DENMARK,
      THE FEDERAL REPUBLIC OF GERMANY,
      THE HELLENIC REPUBLIC,
      THE KINGDOM OF SPAIN,
      THE FRENCH REPUBLIC,
      IRELAND,
      THE ITALIAN REPUBLIC,
      THE GRAND DUCHY OF LUXEMBOURG,
      THE KINGDOM OF THE NETHERLANDS,
      THE REPUBLIC OF AUSTRIA,
      THE PORTUGUESE REPUBLIC,
      THE REPUBLIC OF FINLAND,
      THE KINGDOM OF SWEDEN,
      THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,
      Contracting Parties to the Treaty establishing the European Community, hereinafter referred to as the ‘Member States’, and
      THE EUROPEAN COMMUNITY, hereinafter referred to as ‘the Community’,
      of the one part, and
      THE REPUBLIC OF LEBANON, hereinafter referred to as ‘Lebanon’,
      of the other part,
      CONSIDERING the proximity and interdependence which historic links and common values have established between the Community, its Member States and Lebanon;
      CONSIDERING that the Community, its Member States and Lebanon wish to strengthen those links and to establish lasting relations, based on reciprocity, solidarity, partnership and co-development;
      CONSIDERING the importance which the Parties attach to the principles of the United Nations Charter, particularly the observance of human rights, democratic principles and economic freedom, which form the very basis of the Association;
      CONSIDERING recent political and economic developments both on the European continent and in the Middle East, and the resulting common responsibilities with regard to the stability, security and prosperity of the Euro-Mediterranean region;
      CONSIDERING the importance for the Community and Lebanon of free trade, as guaranteed by the General Agreement on Tariffs and Trade of 1994 (GATT) and by the other multilateral agreements annexed to the Agreement establishing the WTO;
      CONSIDERING the difference in economic and social development existing between Lebanon and the Community and the need to strengthen the process of economic and social development in Lebanon;
      CONFIRMING that the provisions of this Agreement that fall within the scope of Part III, Title IV of the Treaty establishing the European Community bind the United Kingdom and Ireland as separate Contracting Parties, and not as part of the Community, until the United Kingdom or Ireland (as the case may be) notifies Lebanon that it has become bound as part of the Community in accordance with the Protocol on the position of the United Kingdom and Ireland annexed to the Treaty on European Union and the Treaty establishing the European Community. The same applies to Denmark, in accordance with the Protocol annexed to those Treaties on the position of Denmark;
      DESIROUS of fully achieving the objectives of the association between them by implementing the relevant provisions of this Agreement to bring the levels of economic and social development of the Community and Lebanon closer to each other;
      CONSCIOUS of the importance of this Agreement, which is based on reciprocity of interests, mutual concessions, cooperation and dialogue;
      DESIROUS of developing a regular political dialogue on bilateral and international issues of mutual interest;
      TAKING ACCOUNT of the Community's willingness to provide Lebanon with support in its endeavours to bring about economic reconstruction, reform and adjustment and social development;
      DESIROUS of establishing, maintaining and intensifying cooperation, sustained by regular dialogue, on economic, scientific, technological, social, cultural and audiovisual issues in order to achieve better mutual understanding;
      CONVINCED that this Agreement will create a climate conducive to growth in economic relations between them, more particularly in the trade and investment sectors which are essential to the success of the economic reconstruction and restructuring programme and to technological modernisation,
      HAVE AGREED AS FOLLOWS:
      Article 1
      1.   An association is hereby established between the Community and its Member States, of the one part, and Lebanon, of the other part.
      2.   The aims of this Agreement are to:
      
                  (a)
               
               
                  provide an appropriate framework for political dialogue between the Parties, allowing the development of close relations in all areas they consider relevant to such dialogue,
               
            
                  (b)
               
               
                  establish the conditions for the gradual liberalisation of trade in goods, services and capital,
               
            
                  (c)
               
               
                  promote trade and the expansion of harmonious economic and social relations between the Parties, notably through dialogue and cooperation, so as to foster the development and prosperity of Lebanon and its people,
               
            
                  (d)
               
               
                  promote economic, social, cultural, financial and monetary cooperation,
               
            
                  (e)
               
               
                  promote cooperation in other areas which are of mutual interest.
               
            Article 2
      Relations between the Parties, as well as all the provisions of this Agreement itself, shall be based on respect of democratic principles and fundamental human rights as set out in the Universal Declaration on Human Rights, which guides their internal and international policy and constitutes an essential element of this Agreement.
      TITLE I
      POLITICAL DIALOGUE
      Article 3
      1.   A regular political dialogue shall be established between the Parties. It shall help build lasting links of solidarity between the partners which will contribute to the prosperity, stability and security of the Mediterranean region and bring about a climate of understanding and tolerance between cultures.
      2.   Political dialogue and cooperation are intended in particular to:
      
                  (a)
               
               
                  facilitate rapprochement between the Parties through the development of better mutual understanding and regular coordination on international issues of common interest;
               
            
                  (b)
               
               
                  enable each Party to consider the position and interests of the other;
               
            
                  (c)
               
               
                  contribute to consolidating security and stability in the Mediterranean region and in the Middle East in particular;
               
            
                  (d)
               
               
                  promote common initiatives.
               
            Article 4
      Political dialogue shall cover all issues of common interest to the Parties, examining in particular the conditions required to ensure peace and security through support for cooperation. The dialogue shall also seek to create new forms of cooperation directed towards common objectives.
      Article 5
      1.   Political dialogue shall take place at regular intervals and whenever necessary, notably:
      
                  (a)
               
               
                  at ministerial level, mainly in the framework of the Association Council;
               
            
                  (b)
               
               
                  at senior official level of Lebanon, on the one hand, and of the Presidency of the Council and of the Commission on the other;
               
            
                  (c)
               
               
                  by taking full advantage of all diplomatic channels including regular briefings by officials, consultations on the occasion of international meetings and contacts between diplomatic representatives in third countries;
               
            
                  (d)
               
               
                  where appropriate, by any other means which would make a useful contribution to consolidating dialogue and increasing its effectiveness.
               
            2.   A political dialogue shall be established between the European Parliament and the Lebanese Parliament.
      TITLE II
      FREE MOVEMENT OF GOODS
      BASIC PRINCIPLES
      Article 6
      The Community and Lebanon shall gradually establish a free trade area over a transitional period not exceeding 12 years from the entry into force of this Agreement according to the modalities set out in this Title and in conformity with the provisions of the General Agreement on Tariffs and Trade of 1994 and of the other multilateral agreements on trade in goods annexed to the Agreement establishing the World Trade Organisation (WTO), hereinafter referred to as the GATT.
      CHAPTER 1
      Industrial products
      Article 7
      The provisions of this Chapter shall apply to products originating in the Community and Lebanon falling within Chapters 25 to 97 of the Combined Nomenclature and of the Lebanese Customs tariff with the exception of the products listed in Annex 1.
      Article 8
      Imports into the Community of products originating in Lebanon shall be allowed free of customs duties and of any other charge having equivalent effect.
      Article 9
      1.   Customs duties and charges having equivalent effect applicable on import into Lebanon of products originating in the Community shall be progressively abolished in accordance with the following schedule:
      
                  —
               
               
                  five years after the date of entry into force of this Agreement each duty and charge shall be reduced to 88 % of the basic rate,
               
            
                  —
               
               
                  six years after the date of entry into force of this Agreement each duty and charge shall be reduced to 76 % of the basic rate,
               
            
                  —
               
               
                  seven years after the date of entry into force of this Agreement each duty and charge shall be reduced to 64 % of the basic rate,
               
            
                  —
               
               
                  eight years after the date of entry into force of this Agreement each duty and charge shall be reduced to 52 % of the basic rate,
               
            
                  —
               
               
                  nine years after the date of entry into force of this Agreement each duty and charge shall be reduced to 40 % of the basic rate,
               
            
                  —
               
               
                  10 years after the date of entry into force of this Agreement each duty and charge shall be reduced to 28 % of the basic rate,
               
            
                  —
               
               
                  11 years after the date of entry into force of this Agreement each duty and charge shall be reduced to 16 % of the basic rate,
               
            
                  —
               
               
                  12 years after the date of entry into force of this Agreement the remaining duties and charges shall be abolished.
               
            2.   In the event of serious difficulties for a given product, the schedule applicable under paragraph 1 above may be reviewed by the Association Committee by common accord on the understanding that the schedule for which the review has been requested may not be extended in respect of the product concerned beyond the maximum transitional period of 12 years. If the Association Committee has not taken a decision within 30 days of an application by Lebanon to review the schedule, Lebanon may suspend the schedule provisionally for a period which may not exceed one year.
      3.   For each product concerned, the basic duty to be gradually reduced as provided in paragraph 1 shall be the rates referred to in Article 19.
      Article 10
      The provisions concerning the abolition of customs duties on imports shall also apply to customs duties of a fiscal nature.
      Article 11
      1.   Exceptional measures of limited duration which derogate from the provisions of Article 9 may be taken by Lebanon in the form of an increase or reintroduction of customs duties.
      2.   These measures may only concern new and infant industries, or sectors undergoing restructuring or facing serious difficulties, particularly where these difficulties entail major social problems.
      3.   Customs duties on imports into Lebanon of products originating in the Community that are introduced by such exceptional measures may not exceed 25 % ad valorem and shall maintain an element of preference for products originating in the Community. The total value of imports of the products which are subject to these measures may not exceed 20 % of the yearly average of total imports of industrial products from the Community during the last three years for which statistics are available.
      4.   These measures shall be applied for a period not exceeding five years unless a longer duration is authorised by the Association Committee. They shall cease to apply at the latest on the expiry of the maximum transitional period of 12 years.
      5.   No such measures can be introduced in respect of a product if more than three years have elapsed since the elimination of all duties and quantitative restrictions or charges or measures having equivalent effect concerning that product.
      6.   Lebanon shall inform the Association Committee of any exceptional measures it intends to adopt and, at the request of the Community, consultations shall be held on the measures and sectors concerned before they are implemented. When adopting such measures Lebanon shall provide the Committee with a schedule for the elimination of the customs duties introduced under this Article. This schedule shall provide for a phasing-out of these duties in equal annual instalments starting no later than the end of the second year following their introduction. The Association Committee may decide on a different schedule.
      7.   By way of derogation from provisions of paragraph 4, the Association Committee may exceptionally, to take account of the difficulties involved in setting up new industries, endorse the measures already taken by Lebanon pursuant to paragraph 1 for a maximum period of three years beyond the 12-year transitional period.
      CHAPTER 2
      Agricultural, fisheries and processed agricultural products
      Article 12
      The provisions of this Chapter shall apply to products originating in the Community and Lebanon falling within Chapters 1 to 24 of the Combined Nomenclature and of the Lebanese Customs tariff and to the products listed in Annex 1.
      Article 13
      The Community and Lebanon shall progressively establish a greater liberalisation of their trade in agricultural, fisheries and processed agricultural products, of interest to both parties.
      Article 14
      1.   Agricultural products originating in Lebanon listed in Protocol 1 on importation into the Community shall be subject to the arrangement set out in that Protocol.
      2.   Agricultural products originating in the Community listed in Protocol 2 on importation into Lebanon shall be subject to the arrangement set out in that Protocol.
      3.   Trade in processed agricultural products falling under this chapter shall be subject to the arrangements set out in Protocol 3.
      Article 15
      1.   Five years after the entry into force of this Agreement, the Community and Lebanon shall assess the situation in order to determine measures to be applied by the Community and Lebanon one year following the revision of this Agreement, in accordance with the objective set out in Article 13.
      2.   Without prejudice to the provisions of paragraph 1 and taking account of the volume of trade in agricultural, fisheries and processed agricultural products between the two Parties and the particular sensitivity of such products, the Community and Lebanon shall examine on a regular basis in the Association Council, product by product and on an orderly and reciprocal basis, the possibility of granting each other further concessions.
      Article 16
      1.   In the event of specific rules being introduced as a result of the implementation of its agricultural policy or of any alteration of the current rules or in the event of any alteration or extension of the provisions relating to the implementation of its agricultural policy, the Party concerned may amend the arrangements resulting from this Agreement in respect of the products concerned.
      2.   The Party carrying out such modification shall inform the Association Committee thereof. At the request of the other Party, the Association Committee shall meet to take due account of the interest of the other Party.
      3.   If the Community or Lebanon, in applying paragraph 1, modifies the arrangements made by this Agreement for agricultural products, they shall accord imports originating in the other Party an advantage comparable to that provided for in this Agreement.
      4.   Any modification of the arrangements made by this Agreement shall be the subject, at the request of the other Party, of consultations within the Association Council.
      Article 17
      1.   Both Parties agree to cooperate to reduce the potential for fraud in the application of the trade provisions of this Agreement.
      2.   Notwithstanding other provisions of this Agreement, where one Party finds that there is sufficient evidence of fraud such as a significant increase in trade products by one party to the other party, beyond the level reflecting economic conditions such as normal production and export capacities, or failure to provide administrative cooperation as required for the verification of evidence of origin by the other Party, both Parties shall enter into consultations immediately to find an appropriate solution. Pending such a solution, the Party concerned may take the appropriate measures it deems necessary. In the selection of the measure priority must be given to those which least disturb the functioning of the arrangements established in this Agreement.
      CHAPTER 3
      Common provisions
      Article 18
      1.   No new customs duties on imports or exports or charges having equivalent effect shall be introduced in trade between the Community and Lebanon, nor shall those already applied upon entry into force of this Agreement be increased unless this Agreement provides otherwise.
      2.   No new quantitative restriction on imports or measure having equivalent effect shall be introduced in trade between the Community and Lebanon.
      3.   Quantitative restrictions on imports and measures having equivalent effect in trade between Lebanon and the Community shall be abolished upon the entry into force of this Agreement.
      4.   Neither the Community nor Lebanon shall apply to exports between themselves either customs duties or charges having equivalent effect, or quantitative restrictions or measures of equivalent effect.
      Article 19
      1.   For each product the basic rate to which the successive reductions laid down in Article 9(1) are to be applied shall be that actually applied vis-à-vis the Community on the day of conclusion of the negotiations.
      2.   In the event of the accession of Lebanon to the WTO, the applicable rates for imports between the Parties shall be the WTO bound rate or lower effectively applied rate enforced as of the date of the accession. If, after the accession to the WTO, a tariff reduction is applied on an erga omnes basis, the reduced rate shall apply.
      3.   The provision laid down in paragraph 2 is of application for any tariff reduction applied after the day of conclusion of the negotiations on an erga omnes basis.
      4.   The Parties shall communicate to each other their respective applied rates on the day of conclusion of the negotiations.
      Article 20
      Products originating in Lebanon shall not enjoy more favourable treatment when imported into the Community than that applied by Member States among themselves.
      Article 21
      1.   The Parties shall refrain from any measure or practice of an internal fiscal nature establishing, whether directly or indirectly, discrimination between the products of one Party and like products originating in the territory of the other Party.
      2.   Products exported to the territory of one of the Parties may not benefit from repayment of indirect internal taxation in excess of the amount of indirect taxation imposed on them either directly or indirectly.
      Article 22
      1.   This Agreement shall not preclude the maintenance or establishment of customs unions, free trade areas or arrangements for frontier trade except in so far as they alter the trade arrangements provided for in this Agreement.
      2.   Consultations between the Parties shall take place within the Association Committee concerning agreements establishing such customs unions or free trade areas and, where requested, on other major issues related to their respective trade policies with third countries. In particular, in the event of a third country acceding to the Community, such consultations shall take place so as to ensure that account can be taken of the mutual interests of the Community and Lebanon.
      Article 23
      If one of the Parties finds that dumping is taking place in trade with the other Party in line with prevailing international rules as defined in Article VI of the General Agreement on Tariffs and Trade (GATT) 1994 and related internal legislation, it may take appropriate measures against this practice in accordance with the WTO Agreement on the implementation of Article VI of the GATT 1994 and related internal legislation.
      Article 24
      1.   Without prejudice to Article 35, the WTO Agreement on Subsidies and Countervailing Measures shall apply between the Parties.
      2.   Until the necessary rules referred to in Article 35(2) are adopted, if either Party finds that subsidy is taking place in trade with the other Party in line with prevailing international rules as defined in Articles VI and XVI of the General Agreement on Tariffs and Trade (GATT) 1994 and related internal legislation, it may invoke appropriate measures against this practice in accordance with those rules as defined by the WTO Agreement on Subsidies and Countervailing Measures and related internal legislation.
      Article 25
      1.   The provisions of Article XIX of the GATT 1994 and the WTO Agreement on Safeguards and related internal legislation are applicable between the Parties.
      2.   Before applying safeguard measures as defined by international rules, the Party intending to apply such measures shall supply the Association Committee with all relevant information required for a thorough examination of the situation with a view to seeking a solution acceptable to the Parties.
      In order to find such a solution the Parties shall immediately hold consultations within the Association Committee. If, as a result of the consultations, the Parties do not reach an agreement within thirty days of the initiation of the consultations on a solution to avoid the application of the safeguard measures, the Party intending to apply safeguard measures may apply the provisions of Article XIX of the GATT 1994 and the WTO Agreement on Safeguards.
      3.   In the selection of safeguard measures pursuant to this Article, the Parties shall give priority to those, which cause least disturbance to the achievement of the objectives of this Agreement.
      4.   Safeguard measures shall be notified immediately to the Association Committee and shall be the subject of periodic consultations within the Committee, particularly with a view to their abolition as soon as circumstances permit.
      Article 26
      1.   Where compliance with the provisions of Article 18(4) leads to:
      
                  (a)
               
               
                  re-export to a third country against which the exporting Party maintains, for the product concerned, quantitative export restrictions, export duties or measures or charges having equivalent effect,
                  or
               
            
                  (b)
               
               
                  a serious shortage, or threat thereof, of a product essential to the exporting Party,
               
            and where the situations referred to above give rise, or are likely to give rise, to major difficulties for the exporting Party, that Party may take appropriate measures under the conditions and in accordance with the procedures laid down in paragraph 2.
      2.   The difficulties arising from the situations referred to in paragraph 1 shall be submitted for examination to the Association Committee. The Association Committee may take any decision needed to put an end to the difficulties. If it has not taken such a decision within thirty days of the matter being referred to it, the exporting Party may apply appropriate measures on the exportation of the product concerned. The measures shall be non-discriminatory and shall be eliminated when conditions no longer justify their maintenance.
      Article 27
      Nothing in this Agreement shall preclude prohibitions or restrictions on imports, exports or goods in transit justified on grounds of public morality, public policy or public security; of the protection of health and life of humans, animals or plants; of the protection of national treasures of artistic, historic or archaeological value; of the protection of intellectual industrial and commercial property; of rules relating to gold and silver and conservation of exhaustible natural resources. Such prohibitions or restrictions shall not, however, constitute a means of arbitrary discrimination or a disguised restriction on trade between the Parties.
      Article 28
      The concept of ‘originating products’ for the application of the provisions of the present Title and the methods of administrative cooperation relating thereto are laid down in Protocol 4.
      Article 29
      The Combined Nomenclature of goods shall be applied to the classification of goods for imports into the Community. The Lebanese customs tariff shall be applied to the classification of goods for imports into Lebanon.
      TITLE III
      RIGHT OF ESTABLISHMENT AND SUPPLY OF SERVICES
      Article 30
      1.   Treatment granted by either Party to the other with respect to the right of establishment and the supply of services shall be based on each Party's commitments and other obligations under the General Agreement on Trade in Services (GATS). This provision shall take effect from the date of the final accession of Lebanon to the WTO.
      2.   Lebanon undertakes to provide a schedule of specific commitments on services, prepared in accordance with Article XX of the GATS, to the European Community and their Member States as soon as it is finalised.
      3.   The Parties undertake to consider development of the above provisions with a view to the establishment of an ‘economic integration agreement’ as defined in Article V of the GATS.
      4.   The objective provided for in paragraph 3 shall be subject to a first examination by the Association Council one year after the entry into force of this Agreement.
      5.   The Parties shall not, between the date of entry into force of this Agreement and Lebanon's accession to the WTO, take any measures or actions which render the conditions for the supply of services by Community or Lebanese service suppliers more discriminatory than those existing on the date of entry into force of this Agreement.
      6.   For the purposes of this Title:
      
                  (a)
               
               
                  ‘service suppliers’ of a Party means any juridical or natural person that seeks to provide or provides a service;
               
            
                  (b)
               
               
                  a ‘juridical person’ means a company or a subsidiary, set up in accordance with the laws either of a Member State of the Community or of Lebanon and having its registered office, central administration or principal place of business in the territory either of the Community or of Lebanon. Should the juridical person have only its registered office or central administration in the territory either of the Community or of Lebanon, it shall not be considered as either a Community or a Lebanese juridical person, unless its operations possess a real and continuous link with the economy either of the Community or Lebanon;
               
            
                  (c)
               
               
                  ‘subsidiary’ means a juridical person which is effectively controlled by another juridical person;
               
            
                  (d)
               
               
                  ‘natural person’ means a person who is a national either of a Member State of the Community or of Lebanon according to their respective national legislations.
               
            TITLE IV
      PAYMENTS, CAPITAL, COMPETITION AD OTHER ECONOMIC PROVISIONS
      CHAPTER 1
      Current payments and movement of capital
      Article 31
      Within the framework of the provisions of this Agreement, and subject to the provisions of Articles 33 and 34, there shall be no restrictions between the Community of the one part, and Lebanon of the other part, on the movement of capital and no discrimination based on the nationality or on the place of residence of their nationals or on the place where such capital is invested.
      Article 32
      Current payments connected with the movement of goods, persons, services or capital within the framework of this Agreement shall be free of all restrictions.
      Article 33
      1.   Subject to other provisions in this Agreement and other international obligations of the Community and Lebanon, the provisions of Articles 31 and 32 shall be without prejudice to the application of any restriction which exists between them on the date of entry into force of this Agreement, in respect of the movement of capital between them involving direct investment, including in real estate, establishment, the provision of financial services or the admission of securities to capital markets.
      2.   However, the transfer abroad of investments made in Lebanon by Community residents or in the Community by Lebanese residents and of any profit stemming therefrom shall not be affected.
      Article 34
      Where one or several Member States of the Community or Lebanon face or risk facing serious difficulties concerning balance of payments, the Community or Lebanon respectively may, in conformity with the conditions laid down within the framework of the GATT and Articles VIII and XIV of the Statutes of the International Monetary Fund, take restrictive measures with regard to current payments if such measures are strictly necessary. The Community or Lebanon, as appropriate, shall inform the other Party immediately thereof and shall provide as soon as possible a timetable for the removal of such measures.
      CHAPTER 2
      Competition and other economic matters
      Article 35
      1.   The following are incompatible with the proper functioning of this Agreement, insofar as they may affect trade between the Community and Lebanon:
      
                  (a)
               
               
                  all agreements between undertakings, decisions by associations of undertakings and concerted practices between undertakings which have as their object or effect the prevention, restriction or distortion of competition, as defined by their respective legislation;
               
            
                  (b)
               
               
                  abuse by one or more undertakings of a dominant position in the territories of the Community or Lebanon as a whole or in a substantial part thereof, as defined by their respective legislation.
               
            2.   The Parties will enforce their respective competition legislation and shall exchange information taking into account the limitations imposed by the requirements of confidentiality. The necessary rules for cooperation in order to implement paragraph 1 shall be adopted by the Association Committee within five years of entry into force of this Agreement.
      3.   If the Community or Lebanon considers that a particular practice is incompatible with the terms of paragraph 1 of this Article, and if such practice causes or threatens to cause serious prejudice to the other Party, it may take appropriate measures after consultation within the Association Committee or after thirty working days following referral for such consultation.
      Article 36
      The Member States and Lebanon shall progressively adjust, without prejudice to their commitments respectively taken or to be taken under the GATT, any State monopolies of a commercial character, so as to ensure that, by the end of the fifth year following the entry into force of this Agreement, no discrimination regarding the conditions under which goods are procured and marketed exists between nationals of the Member States and of Lebanon. The Association Committee will be informed about the measures adopted to implement this objective.
      Article 37
      With regard to public enterprises and enterprises to which special or exclusive rights have been granted, the Association Council shall ensure that as from the fifth year following the date of entry into force of this Agreement there is neither enacted nor maintained any measure distorting trade between the Community and Lebanon to an extent contrary to the Parties' interests. This provision should not obstruct the performance in law or in fact of the particular tasks assigned to these enterprises.
      Article 38
      1.   Pursuant to the provisions of this Article and of Annex 2, the Parties shall ensure adequate and effective protection of intellectual, industrial and commercial property rights in conformity with the highest international standards, including effective means of enforcing such rights.
      2.   The implementation of this Article and of Annex 2 shall be regularly reviewed by the Parties. If problems in the area of intellectual property protection affecting trading conditions occur, urgent consultations shall be undertaken, at the request of either Party, with a view to reaching mutually satisfactory solutions.
      Article 39
      1.   The Parties shall take as their aim a reciprocal and gradual liberalisation of public procurement contracts.
      2.   The Association Council shall take the steps necessary to implement paragraph 1.
      TITLE V
      ECONOMIC AND SECTOR COOPERATION
      Article 40
      Objectives
      1.   The two Parties shall together establish the strategies and procedures needed to achieve cooperation in the fields covered by this Title.
      2.   The Parties undertake to intensify economic cooperation in their mutual interest and in the spirit of partnership which is at the root of this Agreement.
      3.   The aim of economic cooperation shall be to support Lebanon's own efforts to achieve sustainable economic and social development.
      Article 41
      Scope
      1.   Cooperation shall be targeted first and foremost at areas of activity suffering the effects of internal constraints and difficulties or affected by the process of liberalising Lebanon's economy as a whole, and more particularly by the liberalisation of trade between Lebanon and the Community.
      2.   Similarly, cooperation shall focus on areas likely to bring the economies of the Community and Lebanon closer together, particularly those which will generate growth and employment.
      3.   Preservation of the environment and ecological balances shall constitute a central component of the various fields of economic cooperation.
      4.   The Parties may agree to extend the economic cooperation to other sectors not covered by the provisions of this Title.
      Article 42
      Methods and modalities
      Economic cooperation shall be implemented in particular by:
      
                  (a)
               
               
                  a regular economic dialogue between the Parties, which covers all areas of macroeconomic policy;
               
            
                  (b)
               
               
                  regular exchange of information and ideas in every sector of cooperation including meetings of officials and experts;
               
            
                  (c)
               
               
                  transfer of advice, expertise and training;
               
            
                  (d)
               
               
                  implementation of joint actions such as seminars and workshops;
               
            
                  (e)
               
               
                  technical, administrative and regulatory assistance;
               
            
                  (f)
               
               
                  the dissemination of information on cooperation.
               
            Article 43
      Education and training
      Cooperation aims at:
      
                  (a)
               
               
                  defining the means to appreciably improve the situation in the field of education and training, particularly in vocational training;
               
            
                  (b)
               
               
                  encouraging the setting up of strong links between agencies specialised in joint actions, and the exchange of experiences and know-how, essentially, the exchange of youth, exchanges between universities and other educational institutions, so as to bring cultures closer together;
               
            
                  (c)
               
               
                  particularly encouraging access of the female population to education, including technical and higher education, and vocational training.
               
            Article 44
      Scientific, technical and technological cooperation
      The aim of cooperation shall be to:
      
                  (a)
               
               
                  encourage the establishment of permanent links between the Parties' scientific communities, notably by means of:
                  
                              —
                           
                           
                              providing Lebanon with access to Community research and technological development programmes in accordance with Community rules governing non-Community countries' involvement in such programmes,
                           
                        
                              —
                           
                           
                              Lebanese participation in networks of decentralised cooperation,
                           
                        
                              —
                           
                           
                              promoting synergy between training and research;
                           
                        
            
                  (b)
               
               
                  improve Lebanon's research capabilities; and its technological development;
               
            
                  (c)
               
               
                  stimulate technological innovation and the transfer of new technology and dissemination of know-how;
               
            
                  (d)
               
               
                  study the ways Lebanon can participate in European framework programmes for research.
               
            Article 45
      Environment
      1.   The Parties shall encourage cooperation in preventing deterioration of the environment, controlling pollution and ensuring the rational use of natural resources, with a view to ensuring sustainable development.
      2.   Cooperation shall be centred upon:
      
                  (a)
               
               
                  water quality in the Mediterranean, and control and prevention of marine pollution;
               
            
                  (b)
               
               
                  waste management, particularly that of toxic waste;
               
            
                  (c)
               
               
                  salinisation;
               
            
                  (d)
               
               
                  environmental management of sensitive coastal areas;
               
            
                  (e)
               
               
                  environmental education and awareness;
               
            
                  (f)
               
               
                  the use of advanced instruments for environmental management and monitoring, and in particular the use of the environment information system and studies on environmental impact;
               
            
                  (g)
               
               
                  the effect of industrial development on the environment in general and on the safety of industrial plant in particular;
               
            
                  (h)
               
               
                  the effect of agriculture on soil quality and water quality;
               
            
                  (i)
               
               
                  soil preservation and conservation;
               
            
                  (j)
               
               
                  rational management of water resources;
               
            
                  (k)
               
               
                  joint research and monitoring activities as well as programmes and projects.
               
            Article 46
      Industrial cooperation
      The aim of cooperation shall be to:
      
                  (a)
               
               
                  encourage cooperation between the Parties' economic operators, including cooperation in the context of access for Lebanon to Community business networks;
               
            
                  (b)
               
               
                  support the effort to modernise and restructure Lebanon's public and private sector industry (including the agri-food industry);
               
            
                  (c)
               
               
                  foster an environment which favours private initiative, with the aim of stimulating and diversifying output for the domestic and export markets;
               
            
                  (d)
               
               
                  enhance Lebanon's human resources and industrial potential through better use of policy in the fields of innovation and research and technological development;
               
            
                  (e)
               
               
                  facilitate access to capital markets to finance productive investment;
               
            
                  (f)
               
               
                  encourage the development of SMEs, particularly by:
                  
                              —
                           
                           
                              promoting contacts between enterprises, partly by using Community networks and instruments for the promotion of industrial cooperation and partnership,
                           
                        
                              —
                           
                           
                              facilitating credit access for financing investment,
                           
                        
                              —
                           
                           
                              making information and support services available,
                           
                        
                              —
                           
                           
                              enhance human resources to encourage innovation, and setting up projects and economic activities.
                           
                        
            Article 47
      Promotion and protection of investment
      1.   Cooperation shall aim at increasing the flow of capital, expertise and technology to Lebanon through, inter alia:
      
                  (a)
               
               
                  appropriate means of identifying investment opportunities and information channels on investment regulations;
               
            
                  (b)
               
               
                  providing information on European investment regimes (technical assistance, direct financial support, fiscal incentives, investment insurance, etc.) related to outward investment and enhancing the possibility of Lebanon to benefit from them;
               
            
                  (c)
               
               
                  examining the creation of joint ventures (especially for small and medium-sized enterprises), and when appropriate the conclusion of agreements between the Member States and Lebanon;
               
            
                  (d)
               
               
                  establishing mechanisms for encouraging and promoting investments;
               
            
                  (e)
               
               
                  the development of a legal framework conducive to investment between the two Parties, through the conclusion by Lebanon and the Member States of investment protection agreements, where appropriate, and agreements preventing double taxation.
               
            2.   Cooperation may extend to the planning and implementation of projects demonstrating the effective acquisition and use of basic technologies, the use of standards, the development of human resources and the creation of jobs locally.
      Article 48
      Cooperation in standardisation and conformity assessment
      The Parties shall cooperate in:
      
                  (a)
               
               
                  reducing divergences in standardisation, metrology, quality control and conformity assessment;
               
            
                  (b)
               
               
                  developing the updating of Lebanese laboratories;
               
            
                  (c)
               
               
                  negotiating mutual recognition agreements as soon as the conditions for them are met;
               
            
                  (d)
               
               
                  strengthening the Lebanese institutions responsible for standardisation, quality, and intellectual, industrial and commercial property.
               
            Article 49
      Approximation of legislation
      The Parties shall use their best endeavours to approximate their respective laws in order to facilitate the implementation of this Agreement.
      Article 50
      Financial services
      The aim of cooperation shall be to achieve closer common rules and standards in areas including the following:
      
                  (a)
               
               
                  developing the financial markets in Lebanon;
               
            
                  (b)
               
               
                  improving accounting, auditing, supervision and regulation of financial services and financial monitoring in Lebanon.
               
            Article 51
      Agriculture and fisheries
      The aims of cooperation shall be:
      
                  (a)
               
               
                  to support policies aiming to diversify production;
               
            
                  (b)
               
               
                  to reduce food dependency;
               
            
                  (c)
               
               
                  to promote a form of agriculture which pays due regard to the environment;
               
            
                  (d)
               
               
                  to establish closer relations between enterprises, groupings and professional organisations of the two Parties;
               
            
                  (e)
               
               
                  to provide assistance and technical training; support for agronomic research, advisory services, agricultural education and technical training of staff in the agricultural sector;
               
            
                  (f)
               
               
                  to harmonise phytosanitary and veterinary standards;
               
            
                  (g)
               
               
                  to support integrated rural development, including improvement of basic services and development of ancillary economic activities, particularly in the regions affected by the eradication of illicit crops;
               
            
                  (h)
               
               
                  cooperation between rural areas, exchange of experience and know-how on rural development;
               
            
                  (i)
               
               
                  development of sea fishing and aquaculture;
               
            
                  (j)
               
               
                  development of packaging, storage and marketing techniques; and the improvement of distribution channels;
               
            
                  (k)
               
               
                  to develop agricultural water resources;
               
            
                  (l)
               
               
                  to develop the forestry sector, especially in the fields of reafforestation, forest fire prevention, forest pasture and combating desertification;
               
            
                  (m)
               
               
                  to develop agricultural mechanisation and promotion of agricultural service cooperatives;
               
            
                  (n)
               
               
                  to strengthen the agricultural credit system.
               
            Article 52
      Transport
      The aim of cooperation shall be to:
      
                  (a)
               
               
                  restructure and modernise road, rail, port and airport infrastructure linked to the main trans-European lines of communication of common interest;
               
            
                  (b)
               
               
                  establish and enforce operating and safety standards comparable to those prevailing in the Community;
               
            
                  (c)
               
               
                  upgrade technical equipment to Community standards for multimodal transport, container traffic and transshipment;
               
            
                  (d)
               
               
                  improve road, maritime and multimodal transit and the management of ports, airports, sea and air traffic control, railways and navigation aids;
               
            
                  (e)
               
               
                  reorganise and restructure of the mass transport sector including public transport.
               
            Article 53
      Information society and telecommunications
      1.   The Parties recognise that information and communication technologies constitute a key element of modern society, vital to economic and social development, and a cornerstone of the emerging information society.
      2.   Cooperation in this field shall aim at:
      
                  (a)
               
               
                  a dialogue on the various aspects of the information society, including telecommunications policies;
               
            
                  (b)
               
               
                  exchanges of information and technical assistance on regulatory matters, standardisation, conformity tests and certification as regards information technology and telecommunications technology;
               
            
                  (c)
               
               
                  dissemination of new information and telecommunications technology, and of updated facilities for advanced communications, information services and technology;
               
            
                  (d)
               
               
                  promotion and implementation of joint projects for research, technical development and industrial applications in information technologies, communications, telematics and the information society;
               
            
                  (e)
               
               
                  the participation of Lebanese organisations in pilot projects and European programmes within the established frameworks;
               
            
                  (f)
               
               
                  interconnection and interoperability between Community telematic networks and services and those of Lebanon;
               
            
                  (g)
               
               
                  a dialogue on regulatory cooperation on international services, including aspects relating to protection of data and privacy.
               
            Article 54
      Energy
      Cooperation shall focus on:
      
                  (a)
               
               
                  promotion of renewable energy;
               
            
                  (b)
               
               
                  promotion of energy-saving and energy efficiency;
               
            
                  (c)
               
               
                  applied research relating to networks of databases linking the two Parties' economic and social operators;
               
            
                  (d)
               
               
                  supporting modernisation and development of energy networks and the interconnection of such networks with Community networks.
               
            Article 55
      Tourism
      Cooperation shall aim to:
      
                  (a)
               
               
                  promote investment in tourism;
               
            
                  (b)
               
               
                  improve the knowledge of the tourist industry and ensure greater consistency of policies affecting tourism;
               
            
                  (c)
               
               
                  promote a good seasonal spread of tourism;
               
            
                  (d)
               
               
                  highlight the importance of the cultural heritage for tourism;
               
            
                  (e)
               
               
                  ensure that the interaction between tourism and the environment is suitably maintained;
               
            
                  (f)
               
               
                  make tourism more competitive through support for increased standards and professionalism;
               
            
                  (g)
               
               
                  enhance information flows;
               
            
                  (h)
               
               
                  intensify training activities in hotel management and administration, and training in other hotel trades;
               
            
                  (i)
               
               
                  organise exchanges of experience so as to ensure balanced, sustainable development of tourism, notably through exchanges of information, exhibitions, conventions and publications on tourism.
               
            Article 56
      Customs cooperation
      1.   The Parties shall develop customs cooperation to ensure that the provisions on trade are observed. For this purpose they shall establish a dialogue on customs matters.
      2.   Cooperation will focus in particular on:
      
                  (a)
               
               
                  the simplification of controls and procedures concerning the customs clearance of goods;
               
            
                  (b)
               
               
                  the possibility of interconnection between the transit systems of the Community and of Lebanon;
               
            
                  (c)
               
               
                  the exchange of information among experts and vocational training;
               
            
                  (d)
               
               
                  technical assistance where appropriate.
               
            3.   Without prejudice to other forms of cooperation provided for in this Agreement, particularly in the fields of combating drug abuse and money laundering, the Contracting Parties' administrative authorities shall provide mutual assistance in accordance with the terms of Protocol 5.
      Article 57
      Cooperation in statistics
      The aim of cooperation shall be to harmonise methodology used by the Parties and to put to use data, including data-banks, on all areas covered by this Agreement for which statistics can be collected.
      Article 58
      Consumer protection
      Cooperation in this field should be geared to making consumer protection schemes in the Community and Lebanon compatible and should, as far as possible, involve:
      
                  (a)
               
               
                  increasing the compatibility of consumer legislation in order to avoid barriers to trade;
               
            
                  (b)
               
               
                  establishment and development of systems of mutual information on dangerous food and industrial products and interconnecting them (rapid alert systems);
               
            
                  (c)
               
               
                  exchanges of information and experts;
               
            
                  (d)
               
               
                  organising training schemes and supplying technical assistance.
               
            Article 59
      Cooperation in reinforcement of institutions and rule of law
      The Parties reiterate the importance of the rule of law and the proper functioning of institutions at all levels in the areas of administration in general, and law enforcement and the machinery of justice in particular. An independent and effective judiciary and well-trained legal profession are of particular importance in this context.
      Article 60
      Money laundering
      1.   The Parties agree on the necessity of making every effort to cooperate to prevent the use of their financial systems for laundering of proceeds from criminal activities in general and drug offences in particular.
      2.   Cooperation in this area may include administrative and technical assistance aimed at establishing effective standards and their efficient implementation in the area of combating money laundering in line with international standards.
      Article 61
      Prevention and fight against organised crime
      1.   The Parties agree to cooperate in order to prevent and fight organised crime, in particular in the following fields: human trafficking; exploitation for sexual purposes; corruption; the counterfeit of financial instruments; the illicit traffic of prohibited, counterfeited or pirated products and of illegal transactions concerning in particular industrial refuse or radioactive material; the trafficking of firearms and explosives; computer criminality; stolen cars.
      2.   Parties shall cooperate closely in order to establish appropriate mechanisms and standards.
      3.   Technical and administrative cooperation in this field will include training and the strengthening of the effectiveness of the authorities and structures responsible for fighting and for preventing criminality and the formulation of measures for crime prevention.
      Article 62
      Cooperation on illicit drugs
      1.   Within their respective powers and competencies, the Parties shall cooperate to ensure a balanced and integrated approach towards drugs. Drug policies and actions shall be aimed at reducing the supply, trafficking and demand of illicit drugs as well as at a more effective control of precursors.
      2.   The Parties shall agree on the necessary methods of cooperation to attain these objectives. Actions shall be based on commonly agreed principles along the lines of the five basic principles endorsed at the United Nations General Assembly Special Session on Drugs of 1998 (UNGASS).
      3.   Cooperation between the Parties may comprise technical and administrative assistance in particular in the following areas: drafting of national legislation and policies; establishment of institutions and information centres; training of personnel; drug related research; and the prevention of diversion of precursors used for the illicit manufacture of drugs. The Parties may agree to include other areas.
      TITLE VI
      COOPERATION IN SOCIAL AND CULTURAL MATTERS
      CHAPTER 1
      Dialogue and cooperation in the social field
      Article 63
      The two Parties shall decide together on the methods needed to achieve cooperation in the fields covered by this Title.
      Article 64
      1.   The Parties shall conduct regular dialogue on any social matter which is of interest to them.
      2.   This dialogue shall be used to find ways to achieve progress in the field of movement of workers and equal treatment and social integration of Lebanese and Community nationals legally residing in the territories of their host countries.
      3.   The dialogue shall notably cover all issues related to:
      
                  (a)
               
               
                  the living and working conditions of the migrant communities;
               
            
                  (b)
               
               
                  migration;
               
            
                  (c)
               
               
                  illegal immigration;
               
            
                  (d)
               
               
                  schemes and programmes to encourage equal treatment between Lebanese and Community nationals, mutual knowledge of cultures and civilisations, the furthering of tolerance and the removal of discrimination.
               
            Article 65
      1.   With a view to consolidating cooperation between the Parties in the social field, projects and programmes shall be carried out in any area of interest to them, including:
      
                  (a)
               
               
                  improving living conditions, particularly in disadvantaged areas and areas whose population has been displaced;
               
            
                  (b)
               
               
                  promoting the role of women in the economic and social development process, particularly through education and the media;
               
            
                  (c)
               
               
                  bolstering and developing Lebanon's family planning and mother and child protection programmes;
               
            
                  (d)
               
               
                  improving the social security and health insurance systems,
               
            
                  (e)
               
               
                  improving the health care system, notably through cooperation in the field of public health and prevention, health security and medical training and management;
               
            
                  (f)
               
               
                  implementing and financing exchange and leisure programmes for mixed groups of Lebanese and European young people, youth workers, youth NGO representatives, and other experts in the youth field residing in the Member States, with a view to promoting mutual knowledge of their respective cultures and fostering tolerance.
               
            2.   The Parties shall engage in a dialogue on all aspects of mutual interest, and particularly on social problems such as unemployment, rehabilitation of the less able-bodied, equal treatment for men and women, labour relations, vocational training, safety and health at work.
      Article 66
      Cooperation schemes may be carried out in coordination with Member States and relevant international organisations.
      CHAPTER 2
      Cooperation in cultural matters, audiovisual media and information
      Article 67
      1.   The Parties agree to promote cultural cooperation in fields of mutual interest and in a spirit of respect for each other's cultures. They shall establish a sustainable cultural dialogue. This cooperation shall promote in particular:
      
                  (a)
               
               
                  conservation and restoration of historic and cultural heritage (monuments, sites, artefacts, rare books and manuscripts, etc.);
               
            
                  (b)
               
               
                  exchange of art exhibitions and artists;
               
            
                  (c)
               
               
                  training of persons working in the cultural field.
               
            2.   Cooperation in the field of audiovisual media shall seek to encourage cooperation in such areas as co-production and training. The Parties shall seek ways to encourage Lebanese participation in Community initiatives in this sector.
      3.   The Parties agree that existing cultural programmes of the Community and of one or more of the Member States and further activities of interest to both sides, can be extended to Lebanon.
      4.   The Parties shall in addition, work to promote cultural cooperation of a commercial nature, particularly through joint projects (production, investment and marketing), training and exchange of information.
      5.   The Parties shall, in identifying cooperation projects, programmes and joint activities, give special attention to young people, self-expression, heritage conservation issues, the dissemination of culture, and communication skills using written and audiovisual media.
      6.   Cooperation shall be implemented in the way set out in Article 42.
      CHAPTER 3
      Cooperation for the prevention and control of illegal immigration
      Article 68
      1.   The Parties agree to cooperate in order to prevent and control illegal immigration. To this end:
      
                  (a)
               
               
                  each of the Member States agrees to readmit any of its nationals illegally present on the territory of Lebanon, upon request by the latter and without further formalities once such persons have been positively identified as such,
               
            
                  (b)
               
               
                  Lebanon agrees to readmit any of its nationals illegally present on the territory of a Member State, upon request by the latter and without further formalities once such persons have been positively identified as such.
               
            The Member States and Lebanon will also provide their nationals with appropriate identity documents for such purposes.
      2.   In respect of the Member States of the European Union, the obligation in this Article applies only in respect of those persons who are to be considered their nationals for Community purposes in accordance with the Treaty establishing the European Community.
      3.   In respect of Lebanon, the obligation in this Article applies only in respect to those persons who are considered Lebanese in accordance to the Lebanese legal system and all the relevant laws concerning citizenship.
      Article 69
      1.   After the entry into force of this Agreement, the Parties, at the request of any of them, shall negotiate and conclude bilateral agreements with each other, regulating specific obligations for the readmission of their nationals. These agreements shall also cover, if deemed necessary by any of the Parties, arrangements for the readmission of third country nationals. Such agreements will lay down details about categories of persons covered by these arrangements as well as the modalities of their readmission.
      2.   Adequate financial and technical assistance to implement these agreements may be provided to Lebanon.
      Article 70
      The Association Council shall examine what other joint efforts can be made to prevent and control illegal immigration.
      TITLE VII
      FINANCIAL COOPERATION
      Article 71
      1.   With a view to full attainment of this Agreement's objectives, financial cooperation shall be considered for Lebanon in line with the appropriate financial procedures and resources.
      2.   These procedures shall be adopted by mutual agreement between the Parties by means of the most suitable instruments once this Agreement enters into force.
      3.   In addition to the areas covered by Titles V and VI of this Agreement, cooperation may entail, inter alia:
      
                  (a)
               
               
                  facilitating reforms aimed at modernising the economy,
               
            
                  (b)
               
               
                  rebuilding and updating economic infrastructure,
               
            
                  (c)
               
               
                  promoting private investment and job creation activities,
               
            
                  (d)
               
               
                  taking into account the effects of the progressive introduction of a free trade area on the Lebanese economy, in particular where the updating and restructuring of the affected economic sectors, especially industry, is concerned,
               
            
                  (e)
               
               
                  flanking measures for policies implemented in the social sectors, particularly for reform of social security.
               
            Article 72
      Within the framework of Community instruments intended to buttress structural adjustment programmes in the Mediterranean countries – and in close coordination with the Lebanese authorities and other contributors, in particular the international financial institutions – the Community will examine suitable ways of supporting structural policies carried out by Lebanon to restore financial equilibrium in all its key aspects and create an economic environment conducive to boosting growth, while at the same time enhancing social welfare.
      Article 73
      In order to ensure a coordinated approach to dealing with the exceptional macroeconomic and financial problems which could stem from the progressive implementation of this Agreement, the Parties shall closely monitor the development of trade and financial relations between the Community and Lebanon as part of the regular economic dialogue established under Title V.
      TITLE VIII
      INSTITUTIONAL, GENERAL AND FINAL PROVISIONS
      Article 74
      1.   An Association Council is hereby established which shall meet at ministerial level when circumstances require, on the initiative of its Chairman and in accordance with the conditions laid down in its rules of procedure.
      2.   The Association Council shall examine any major issues arising within the framework of this Agreement and any other bilateral or international issues of mutual interest.
      Article 75
      1.   The Association Council shall consist of the members of the Council of the European Union and members of the Commission of the European Communities, on the one hand, and of members of the Government of Lebanon, on the other.
      2.   Members of the Association Council may arrange to be represented, in accordance with the provisions laid down in its rules of procedure.
      3.   The Association Council shall establish its rules of procedure.
      4.   The Association Council shall be chaired in turn by a member of the Council of the European Union and a member of the Government of Lebanon in accordance with the provisions laid down in its rules of procedure.
      Article 76
      1.   The Association Council shall, for the purpose of attaining the objectives of this Agreement, have the power to take decisions in the cases provided for therein.
      2.   The decisions taken shall be binding on the Parties, which shall take the measures necessary to implement the decisions taken. The Association Council may also make appropriate recommendations.
      3.   The Association Council shall draw up its decisions and recommendations by agreement between the two Parties.
      Article 77
      1.   Subject to the powers of the Association Council, an Association Committee is hereby established which shall be responsible for the implementation of this Agreement.
      2.   The Association Council may delegate to the Association Committee, in full or in part, any of its powers.
      Article 78
      1.   The Association Committee, which shall meet at the level of officials, shall consist of representatives of members of the European Union and of the Commission of the European Communities, on the one hand, and of representatives of the Government of Lebanon, on the other.
      2.   The Association Committee shall establish its rules of procedure.
      3.   The Association Committee shall normally meet alternately in the Community and in Lebanon.
      Article 79
      1.   The Association Committee shall have the power to take decisions for the management of this Agreement as well as in the areas in which the Association Council has delegated its powers to it.
      2.   The Association Committee shall draw up its decisions by agreement between the Parties. These decisions shall be binding on the Parties, which shall take the measures necessary to implement the decisions taken.
      Article 80
      The Association Council may decide to set up any working group or body necessary for the implementation of this Agreement. It shall define the terms of reference of any such working group or body that shall be subordinated to it.
      Article 81
      The Association Council shall take all appropriate measures to facilitate cooperation and contacts between the European Parliament and the Lebanese Parliament, and between the Economic and Social Committee of the Community and its counterpart in Lebanon.
      Article 82
      1.   Each of the Parties may refer to the Association Council any dispute relating to the application or interpretation of this Agreement.
      2.   The Association Council may settle the dispute by means of a decision.
      3.   Each Party shall be bound to take the measures involved in carrying out the decision referred to in paragraph 2.
      4.   In the event of it not being possible to settle the dispute in accordance with paragraph 2, either Party may notify the other of the appointment of an arbitrator; the other Party must then appoint a second arbitrator within two months. For the application of this procedure, the Community and the Member States shall be deemed to be one Party to the dispute.
      The Association Council shall appoint a third arbitrator.
      The arbitrators' decisions shall be taken by majority vote.
      Each Party to the dispute must take the steps required to implement the decision of the arbitrators.
      Article 83
      Nothing in this Agreement shall prevent a Party from taking any measures:
      
                  (a)
               
               
                  which it considers necessary to prevent the disclosure of information contrary to its essential security interests;
               
            
                  (b)
               
               
                  which relate to the production of, or trade in, arms, munitions or war materials or to research, development or production indispensable for defence purposes, provided that such measures do not impair the conditions of competition in respect of products not intended for specifically military purposes;
               
            
                  (c)
               
               
                  which it considers essential to its own security in the event of serious internal disturbances affecting the maintenance of law and order, in time of war or serious international tension constituting threat of war or in order to carry out obligations it has accepted for the purpose of maintaining peace and international security.
               
            Article 84
      In the fields covered by this Agreement, and without prejudice to any special provisions contained therein:
      
                  (a)
               
               
                  the arrangements applied by Lebanon in respect of the Community shall not give rise to any discrimination between the Member States, their nationals, or their companies or firms,
               
            
                  (b)
               
               
                  the arrangements applied by the Community in respect of Lebanon shall not give rise to any discrimination between Lebanese nationals or its companies or firms.
               
            Article 85
      As regards direct taxation, nothing in this Agreement shall have the effect of:
      
                  (a)
               
               
                  extending the fiscal advantages granted by either Party in any international agreement or arrangement by which it is bound;
               
            
                  (b)
               
               
                  preventing the adoption or application by either Party of any measure aimed at preventing fraud or the evasion of taxes;
               
            
                  (c)
               
               
                  opposing the right of either Party to apply the relevant provisions of its tax legislation to taxpayers who are not in an identical situation, in particular as regards their place of residence.
               
            Article 86
      1.   The Parties shall take any general or specific measures required to fulfil their obligations under this Agreement. They shall see to it that the objectives set out in this Agreement are attained.
      2.   If either Party considers that the other Party has failed to fulfil an obligation under this Agreement, it may take appropriate measures. Before so doing, except in cases of special urgency, it shall supply the Association Council with all the relevant information required for a thorough examination of the situation with a view to seeking a solution acceptable to the Parties.
      3.   In the selection of the appropriate measures referred to in paragraph 2, priority must be given to those which least disturb the functioning of this Agreement. The Parties also agree that these measures shall be taken in accordance with international law and shall be proportional to the violation.
      These measures shall be notified immediately to the Association Council and shall be the subject of consultations within the Association Council if the other Party so requests.
      Article 87
      Annexes 1 and 2 and Protocols 1 to 5 shall form an integral part of this Agreement.
      Article 88
      For the purposes of this Agreement, ‘Parties’ shall mean, on the one hand, the Community, or the Member States, or the Community and its Member States, in accordance with their respective powers, and Lebanon, on the other hand.
      Article 89
      1.   This Agreement shall be concluded for an unlimited period.
      2.   Either Party may denounce this Agreement by notifying the other Party. This Agreement shall cease to apply six months after the date of such notification.
      Article 90
      This Agreement shall apply, on the one hand, to the territories in which the Treaty establishing the European Community is applied and under the conditions laid down in that Treaty and, on the other hand, to the territory of Lebanon.
      Article 91
      This Agreement is drawn up in duplicate in the Arabic, Danish, Dutch, English, Finnish, French, German, Greek, Italian, Portuguese, Spanish, and Swedish languages, each of these texts being equally authentic. It shall be deposited with the General Secretariat of the Council of the European Union.
      Article 92
      1.   This Agreement shall be approved by the Parties in accordance with their own procedures.
      2.   This Agreement shall enter into force on the first day of the second month following the date on which the Parties notify each other that the procedures referred to in paragraph 1 have been completed.
      3.   Upon its entry into force, this Agreement shall replace the Cooperation Agreement between the European Economic Community and the Republic of Lebanon and the Agreement between the Member States of the European Coal and Steel Community and Lebanon, signed in Brussels on 3 May 1977.
      Article 93
      Interim Agreement
      In the event that, pending the completion of the procedures necessary for the entry into force of this Agreement, the provisions of certain parts of this Agreement, in particular those relating to the free movement of goods, are put into effect by means of an Interim Agreement between the Community and Lebanon, the parties agree that, in such circumstances, for the purposes of Titles II and IV of this Agreement and Annexes 1 and 2 and Protocols 1 to 5 thereto, the terms ‘date of entry into force of this Agreement’ mean the date of entry into force of the Interim Agreement in relation to obligations contained in these Articles, Annexes and Protocols.
      
         Hecho en Luxemburgo, el diecisiete de junio de dos mil dos.
         Udfærdiget i Luxembourg den syttende juni to tusind og to.
         Geschehen zu Luxemburg am siebzehnten Juni zweitausendundzwei.
         Έγινε στο Λουξεμβούργο, στις δέκα εφτά Ιουνίου δύο χιλιάδες δύο.
         Done at Luxembourg on the seventeenth day of June in the year two thousand and two.
         Fait à Luxembourg, le dix-sept juin deux mille deux.
         Fatto a Lussemburgo, addì diciassette giugno duemiladue.
         Gedaan te Luxemburg, de zeventiende juni tweeduizendtwee.
         Feito no Luxemburgo, em dezassete de Junho de dois mil e dois.
         Tehty Luxemburgissa seitsemäntenätoista päivänä kesäkuuta vuonna kaksituhattakaksi.
         Som skedde i Luxemburg den sjuttonde juni tjugohundratvå.
         
            
         
            Pour le Royaume de Belgique
            Voor het Koninkrijk België
            Für das Königreich Belgien
            
               
            Cette signature engage également la Communauté française, la Communauté flamande, la Communauté germanophone, la Région wallonne, la Région flamande et la Région de Bruxelles-Capitale.
            Deze handtekening verbindt eveneens de Vlaamse Gemeenschap, de Franse Gemeenschap, de Duitstalige Gemeenschap, het Vlaamse Gewest, het Waalse Gewest en het Brussels Hoofdstedelijk Gewest.
            Diese Unterschrift bindet zugleich die Deutschsprachige Gemeinschaft, die Flämische Gemeinschaft, die Französische Gemeinschaft, die Wallonische Region, die Flämische Region und die Region Brüssel-Hauptstadt.
         
         
            På Kongeriget Danmarks vegne
            
               
         
         
            Für die Bundesrepublik Deutschland
            
               
         
         
            Για την Ελληνική Δημοκρατία
            
               
         
         
            Por el Reino de España
            
               
         
         
            Pour la République française
            
               
         
         
            Thar cheann Na hÉireann
            For Ireland
            
               
         
         
            Per la Repubblica italiana
            
               
         
         
            Pour le Grand-Duché de Luxembourg
            
               
         
         
            Voor het Koninkrijk der Nederlanden
            
               
         
         
            Für die Republik Österreich
            
               
         
         
            Pela República Portuguesa
            
               
         
         
            Suomen tasavallan puolesta
            För Republiken Finland
            
               
         
         
            För Konungariket Sverige
            
               
         
         
            For the United Kingdom of Great britain and Northern Ireland
            
               
         
         
            Por la Comunidad Europea
            For Det Europæiske Fællesskab
            Für die Europäische Gemeinschaft
            Για την Ευρωπαϊκή Κοινότητα
            For the European Community
            Pour la Communauté européenne
            Per la Comunità europea
            Voor de Europese Gemeenschap
            Pela Comunidade Europeia
            Euroopan yhteisön puolesta
            På Europeiska gemenskapens vägnar
            
               
            
               
         
         
            
               
            
               
         
      
      
         LIST OF ANNEXES AND PROTOCOLS
         
                     ANNEX 1
                  
                  List of agricultural and processed agricultural products falling under HS chapters 25 to 97 referred to in Articles 7 and 12
               
                     ANNEX 2
                  
                  Intellectual, industrial and commercial property referred to in Article 38
               
                     PROTOCOL 1
                  
                  concerning arrangements applicable to imports into the Community of agricultural products originating in Lebanon referred to in Article 14(1)
               
                     PROTOCOL 2
                  
                  concerning arrangements applicable to imports into Lebanon of agricultural products originating in the Community referred to in Article 14(2)
               
                     PROTOCOL 3
                  
                  
                     on trade between Lebanon and the Community in processed agricultural products referred to in Article 14(3)
                     
                                 ANNEX 1
                              
                              
                                 concerning arrangements applicable to imports into the Community of processed agricultural products originating in Lebanon
                              
                           
                                 ANNEX 2
                              
                              
                                 concerning arrangements applicable to imports into Lebanon of processed agricultural products originating in the Community
                              
                           
               
                     PROTOCOL 4
                  
                  concerning the definition of the concept ‘originating products’ and methods of administrative cooperation
               
                     PROTOCOL 5
                  
                  on mutual administrative assistance in customs matters
               
            ANNEX 1
            List of agricultural and processed agricultural products falling under HS chapters 25 to 97 of the HS referred to in Articles 7 and 12
            
                        HS Code
                     
                     
                        2905 43
                     
                     
                        (mannitol)
                     
                  
                        HS Code
                     
                     
                        2905 44
                     
                     
                        (sorbitol)
                     
                  
                        HS Code
                     
                     
                        2905 45
                     
                     
                        (glycerol)
                     
                  
                        HS Heading
                     
                     
                        3301
                     
                     
                        (essential oils)
                     
                  
                        HS Code
                     
                     
                        3302 10
                     
                     
                        (odoriferous substances)
                     
                  
                        HS Headings
                     
                     
                        3501 to 3505
                     
                     
                        (albuminoidal substances, modified starches, glues)
                     
                  
                        HS Code
                     
                     
                        3809 10
                     
                     
                        (finishing agents)
                     
                  
                        HS Heading
                     
                     
                        3823
                     
                     
                        (industrial fatty acids, acid from oil refining, industrial fatty alcohols)
                     
                  
                        HS Code
                     
                     
                        3824 60
                     
                     
                        (sorbitol n.e.p.)
                     
                  
                        HS Headings
                     
                     
                        4101 to 4103
                     
                     
                        (hides and skins)
                     
                  
                        HS Heading
                     
                     
                        4301
                     
                     
                        (raw furskins)
                     
                  
                        HS Headings
                     
                     
                        5001 to 5003
                     
                     
                        (raw silk and silk waste)
                     
                  
                        HS Headings
                     
                     
                        5101 to 5103
                     
                     
                        (wool and animal hair)
                     
                  
                        HS Headings
                     
                     
                        5201 to 5203
                     
                     
                        (raw cotton, waste and cotton carded or combed)
                     
                  
                        HS Heading
                     
                     
                        5301
                     
                     
                        (raw flax)
                     
                  
                        HS Heading
                     
                     
                        5302
                     
                     
                        (raw hemp)
                     
                  
         
            ANNEX 2
            Intellectual, industrial and commercial property referred to in Article 38
            
                        1.
                     
                     
                        By the end of the fifth year after the entry into force of this Agreement, Lebanon shall ratify the revisions to the following multilateral conventions on intellectual property, to which Member States and Lebanon are parties or which are de facto applied by Member States:
                        
                                    —
                                 
                                 
                                    Paris Convention for the protection of industrial property (Stockholm Act 1967 and amended in 1979),
                                 
                              
                                    —
                                 
                                 
                                    Berne Convention for the Protection of Literary and Artistic Works (revised at Paris in 1971 and amended in 1979),
                                 
                              
                                    —
                                 
                                 
                                    Nice Agreement concerning the International Classification of Goods and Services for the purposes of the Registration of Marks (Geneva 1977, amended in 1979).
                                 
                              
                  
                        2.
                     
                     
                        By the end of the fifth year after the entry into force of this Agreement, Lebanon shall accede to the following multilateral conventions to which Member States are Parties or which are de facto applied by Member States:
                        
                                    —
                                 
                                 
                                    Patent Cooperation Treaty (Washington, 1970, amended in 1979 and modified in 1984),
                                 
                              
                                    —
                                 
                                 
                                    Budapest Treaty on the International Recognition of the Deposit of Microorganisms for the Purposes of Patent Procedure (1977, modified in 1980),
                                 
                              
                                    —
                                 
                                 
                                    Protocol to the Madrid Agreement concerning the international registration of marks (Madrid, 1989),
                                 
                              
                                    —
                                 
                                 
                                    Trademark Law Treaty (Geneva, 1994),
                                 
                              
                                    —
                                 
                                 
                                    International Convention for the Protection of New Varieties of Plants (UPOV) (Geneva Act of 1991),
                                 
                              
                                    —
                                 
                                 
                                    Agreement on Trade-related Aspects of Intellectual Property, Annex 1C to the Agreement establishing the World Trade Organisation (TRIPs, Marrakesh 1994).
                                 
                              The Parties shall make every effort to ratify the following multilateral conventions at the earliest possible opportunity:
                        
                                    —
                                 
                                 
                                    WIPO Copyright Treaty (Geneva, 1996),
                                 
                              
                                    —
                                 
                                 
                                    WIPO Performances and Phonograms Treaty (Geneva, 1996).
                                 
                              
                  
                        3.
                     
                     
                        The Association Council may decide that paragraph 1 shall apply to other multilateral conventions in this field.
                     
                  
         
            PROTOCOL 1
            concerning arrangements applicable to imports into the Community of agricultural products originating in Lebanon referred to in Article 14(1)
            
                        1.
                     
                     
                        Imports into the Community of the following products originating in Lebanon shall be subject to the conditions set out below.
                     
                  
                        2.
                     
                     
                        Imports into the Community of those agricultural products originating in Lebanon other than those listed in this Protocol shall be allowed free of customs duty.
                     
                  
                        3.
                     
                     
                        For the first year of application, the volumes of tariff quotas shall be calculated as a pro rata of the basic volumes, taking into account the part of the period elapsed before the date of entry into force of this Agreement.
                     
                  
                         
                     
                     
                        A
                     
                     
                        B
                     
                     
                        C
                     
                     
                        D
                     
                     
                        E
                     
                     
                        F
                     
                  
                        CN code 2002
                     
                     
                        Description (1)
                        
                     
                     
                        Reduction of the MFN customs duty (2)
                        
                     
                     
                        Tariff quota
                     
                     
                        Reduction of the customs duty in addition to the tariff quota (B) (2)
                        
                     
                     
                        Annual increase
                     
                     
                        Specific provisions
                     
                  
                        (%)
                     
                     
                        (tons net weight)
                     
                     
                        (%)
                     
                     
                        (quantity)
                     
                     
                        (tons net weight)
                     
                  
                        0603
                     
                     
                        Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes
                     
                     
                        0
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                     
                         
                     
                  
                        0701 90 50
                     
                     
                        New potatoes, fresh or chilled, from 1 January to 31 May
                     
                     
                        100
                     
                     
                        10 000
                     
                     
                        —
                     
                     
                         
                     
                     
                        1 000
                     
                     
                         
                     
                  
                        0701 90 50
                        ex 0701 90 90
                     
                     
                        New potatoes, fresh or chilled, from 1 June to 31 July
                     
                     
                        100
                     
                     
                        20 000
                     
                     
                        —
                     
                     
                         
                     
                     
                        2 000
                     
                     
                         
                     
                  
                        ex 0701 90 90
                     
                     
                        New potatoes, fresh or chilled, from 1 October to 31 December
                     
                     
                        100
                     
                     
                        20 000
                     
                     
                        —
                     
                     
                         
                     
                     
                        2 000
                     
                     
                         
                     
                  
                        0702 00 00
                     
                     
                        Tomatoes, fresh or chilled
                     
                     
                        100
                     
                     
                        5 000
                     
                     
                        60
                     
                     
                        unlimited
                     
                     
                        1 000
                     
                     
                        
                            (2)
                        
                     
                  
                        0703 20 00
                     
                     
                        Garlic, fresh or chilled
                     
                     
                        100
                     
                     
                        5 000
                     
                     
                        60
                     
                     
                        3 000
                     
                     
                        0
                     
                     
                        
                            (3)
                        
                     
                  
                        0707 00
                     
                     
                        Cucumbers and gherkins, fresh or chilled
                     
                     
                        100
                     
                     
                        unlimited
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                            (2)
                        
                     
                  
                        0709 10 00
                     
                     
                        Globe artichokes, fresh or chilled
                     
                     
                        100
                     
                     
                        unlimited
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                            (2)
                        
                     
                  
                        0709 90 31
                     
                     
                        Olives, fresh or chilled, for uses other than the production of oil
                     
                     
                        100
                     
                     
                        1 000
                     
                     
                        —
                     
                     
                        —
                     
                     
                        0
                     
                     
                        
                            (4)
                        
                     
                  
                        0709 90 70
                     
                     
                        Courgettes, fresh or chilled
                     
                     
                        100
                     
                     
                        unlimited
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                            (2)
                        
                     
                  
                        0711 20 10
                     
                     
                        Preserved olives, for uses other than the production of oil
                     
                     
                        100
                     
                     
                        1 000
                     
                     
                        —
                     
                     
                        —
                     
                     
                        0
                     
                     
                        
                            (4)
                        
                     
                  
                        0805 10
                     
                     
                        Oranges, fresh or dried
                     
                     
                        60
                     
                     
                        unlimited
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                            (2)
                        
                     
                  
                        0805 20
                     
                     
                        Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, fresh or dried
                     
                     
                        60
                     
                     
                        unlimited
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                            (2)
                        
                     
                  
                        0805 50
                     
                     
                        Lemons and limes, fresh or dried
                     
                     
                        40
                     
                     
                        unlimited
                     
                     
                        —
                     
                     
                         
                     
                     
                         
                     
                     
                        
                            (2)
                        
                     
                  
                        ex 0806
                     
                     
                        Grapes, fresh or dried, other than fresh table grapes from 1 October to 30 April and from 1 June to 11 July and others than table grapes of the variety Emperor (vitis vinifera cv)
                     
                     
                        100
                     
                     
                        unlimited
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                            (2)
                        
                     
                  
                        ex 0806 10 10
                     
                     
                        Fresh table grapes, from 1 October to 30 April and from 1 June to 11 July, other than table grapes of the variety Emperor (vitis vinifera cv)
                     
                     
                        100
                     
                     
                        6 000
                     
                     
                        60
                     
                     
                        4 000
                     
                     
                        —
                     
                     
                        
                            (2)
                        
                     
                  
                        0808 10
                     
                     
                        Apples, fresh
                     
                     
                        100
                     
                     
                        10 000
                     
                     
                        60
                     
                     
                        unlimited
                     
                     
                        —
                     
                     
                        
                            (2)
                        
                     
                  
                        0808 20
                     
                     
                        Pears and quinces, fresh
                     
                     
                        100
                     
                     
                        unlimited
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                            (2)
                        
                     
                  
                        0809 10 00
                     
                     
                        Apricots, fresh
                     
                     
                        100
                     
                     
                        5 000
                     
                     
                        60
                     
                     
                        unlimited
                     
                     
                        —
                     
                     
                        
                            (2)
                        
                     
                  
                        0809 20
                     
                     
                        Cherries, fresh
                     
                     
                        100
                     
                     
                        5 000
                     
                     
                        60
                     
                     
                        unlimited
                     
                     
                        —
                     
                     
                        
                            (2)
                        
                     
                  
                        0809 30
                     
                     
                        Peaches, including nectarines, fresh
                     
                     
                        100
                     
                     
                        2 000
                     
                     
                        —
                     
                     
                        —
                     
                     
                        500
                     
                     
                        
                            (2)
                        
                     
                  
                        ex 0809 40
                     
                     
                        Plums and sloes, fresh, from 1 September to 30 April
                     
                     
                        100
                     
                     
                        unlimited
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                            (2)
                        
                     
                  
                        ex 0809 40
                     
                     
                        Plums and sloes, fresh, from 1 May to 31 August
                     
                     
                        100
                     
                     
                        5 000
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        
                            (2)
                        
                     
                  
                        1509 10
                        1510 00 10
                     
                     
                        Olive oil
                     
                     
                        100
                     
                     
                        1 000
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        
                            (5)
                        
                     
                  
                        1701
                     
                     
                        Cane or beet sugar and chemically pure sucrose, in solid form
                     
                     
                        0
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                  
                        2002
                     
                     
                        Tomatoes, prepared or preserved otherwise than by vinegar or acetic acid
                     
                     
                        100
                     
                     
                        1 000
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                  
                        2009 61
                        2009 69
                     
                     
                        Grape juice (including grape must)
                     
                     
                        100
                     
                     
                        unlimited
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                            (2)
                        
                     
                  
                        2204
                     
                     
                        Wine of fresh grapes, including fortified wines; grape must other than that of heading No 2009
                     
                     
                        0
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                  
               (1)  Notwithstanding the rules for the implementation of the Combined Nomenclature, the wording of the description of the products is to be considered as having no more than an indicative value, the preferential scheme being determined, within the context of this Protocol, by the coverage of the CN code. Where ex CN codes are indicated, the preferential scheme is to be determined by application of the CN code and description taken together.
            
               (2)  The reduction only applies to the ad valorem part of the duty.
            
               (3)  Entry under this subheading is subject to conditions laid down in the relevant Community provisions (see Articles 1 to 13 of Commission Regulation (EEC) No 1047/2001 (OJ L 145, 31.5.2001, p. 35) and subsequent amendments).
            
               (4)  Entry under this subheading is subject to conditions laid down in the relevant Community provisions (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 71) and subsequent amendments).
            
               (5)  The concession applies to imports of untreated olive oil, wholly obtained in Lebanon and transported direct from Lebanon to the Community.
         
         
            PROTOCOL 2
            concerning arrangements applicable to imports into Lebanon of agricultural products originating in the Community referred to in Article 14(2)
            
                        1.
                     
                     
                        Imports into the Republic of Lebanon of the following products originating in the Community shall be subject to the conditions set out below.
                     
                  
                        2.
                     
                     
                        The reduction rates in column (B) of the customs duty in (A) shall neither apply to the minimum duties nor to the excise duties in (C).
                     
                  
                         
                     
                     
                        A
                     
                     
                        B
                     
                     
                        C
                     
                  
                        Lebanese Customs Code
                     
                     
                        Description (1)
                        
                     
                     
                        Currently applied customs duty
                     
                     
                        Reduction of the customs duty in (A) as of year 5 of the entry into force of this Agreement
                     
                     
                        Specific provisions
                     
                  
                        (%)
                     
                     
                        (%)
                     
                  
                        0101
                     
                     
                        Live horses, asses, mules and hinnies
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0102
                     
                     
                        Live bovine animals
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        0103
                     
                     
                        Live swine
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0104 10
                     
                     
                        Live sheep
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        0104 20
                     
                     
                        Live goats
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0105 11
                     
                     
                        Live fowls of the species Gallus domesticus, weighing not more than 185 g
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0105 12
                     
                     
                        Live turkeys, weighing not more than 185 g
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0105 19
                     
                     
                        Other live poultry, weighing not more than 185g
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0105 92
                     
                     
                        Live fowls of the species Gallus domesticus, weighing not more than 2 000 g
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 2 250/net kg
                     
                  
                        0105 93
                     
                     
                        Live fowls of the species Gallus domesticus, weighing more than 2 000 g
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 2 250/net kg
                     
                  
                        0105 99
                     
                     
                        Other live poultry (ducks, geese, turkeys, guinea fowls)
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0106
                     
                     
                        Other live animals
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0201
                     
                     
                        Meat of bovine animals, fresh or chilled
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0202
                     
                     
                        Meat of bovine animals, frozen
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0203
                     
                     
                        Meat of swine, fresh, chilled or frozen
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0204
                     
                     
                        Meat of sheep or goats, fresh, chilled or frozen
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0205 00
                     
                     
                        Meat of horses, asses, mules or hinnies, fresh, chilled or frozen
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0206
                     
                     
                        Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0207 11
                     
                     
                        Meat and edible offal of the poultry of heading No 0105 of fowls of the species Gallus domesticus, not cut in pieces, fresh or chilled
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 4 200/net kg
                     
                  
                        0207 12
                     
                     
                        Meat and edible offal of the poultry of heading No 0105 of fowls of the species Gallus domesticus, not cut in pieces, frozen
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 4 200/net kg
                     
                  
                        0207 13
                     
                     
                        Meat and edible offal of the poultry of heading No 0105 of fowls of the species Gallus domesticus, cuts and offal, fresh or chilled
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 9 000/net kg
                     
                  
                        0207 14
                     
                     
                        Meat and edible offal of the poultry of heading No 0105 of fowls of the species Gallus domesticus, cuts and offal, frozen
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 9 000/net kg
                     
                  
                        0207 24
                     
                     
                        Meat and edible offal of the poultry of heading No 0105 of turkeys not cut in pieces, fresh or chilled
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0207 25
                     
                     
                        Meat and edible offal of the poultry of heading No 0105 of turkeys not cut in pieces, frozen
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0207 26
                     
                     
                        Meat and edible offal of the poultry of heading No 0105 of turkeys, cuts and offal, fresh or chilled
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 2 100/net kg
                     
                  
                        0207 27
                     
                     
                        Meat and edible offal of the poultry of heading No 0105 of turkeys, cuts and offal, frozen
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 2 100/net kg
                     
                  
                        0207 32
                     
                     
                        Meat and edible offal of the poultry of heading No 0105 of ducks, geese or guinea fowls, not cut in pieces, fresh or chilled
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0207 33
                     
                     
                        Meat and edible offal of the poultry of heading No 0105 of ducks, geese or guinea fowls, not cut in pieces, frozen
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0207 34
                     
                     
                        Meat and edible offal of the poultry of heading No 0105 of ducks, geese or guinea fowls, fatty livers, fresh or chilled
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0207 35
                     
                     
                        Meat and edible offal of the poultry of heading No 0105 of ducks, geese or guinea fowls, other, fresh or chilled
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0207 36
                     
                     
                        Meat and edible offal of the poultry of heading No 0105 of ducks, geese or guinea fowls, other, frozen
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0208
                     
                     
                        Other meat and edible meat offal, fresh, chilled or frozen
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0209 00
                     
                     
                        Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0210
                     
                     
                        Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0401 10 10
                     
                     
                        Milk not concentrated nor containing added sugar or other sweetening matter, of a fat content, by weight, not exceeding 1 %
                     
                     
                        70
                     
                     
                        30
                     
                     
                        Minimum duty: LBP 700/l+excise duty LBP 25/l
                     
                  
                        0401 10 90
                     
                     
                        Other, not concentrated nor containing added sugar or other sweetening matter, of a fat content, by weight, not exceeding 1 %
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        0401 20 10
                     
                     
                        Milk not concentrated nor containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 1 % but not exceeding 6 %
                     
                     
                        70
                     
                     
                        30
                     
                     
                        Minimum duty: LBP 700/l+excise duty LBP 25/l
                     
                  
                        0401 20 90
                     
                     
                        Other, not concentrated nor containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 1 % but not exceeding 6 %
                     
                     
                        5
                     
                     
                        A
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        0401 30 10
                     
                     
                        Milk not concentrated nor containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 6 %
                     
                     
                        70
                     
                     
                        30
                     
                     
                        Minimum duty: LBP 700/l+excise duty LBP 25/l
                     
                  
                        0401 30 90
                     
                     
                        Other, not concentrated nor containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 6 %
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        0402 10
                     
                     
                        Milk and cream, concentrated or containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content, by weight, not exceeding 1,5 %
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        0402 21
                     
                     
                        Milk and cream, in powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5 %, not containing added sugar or other sweetening matters
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        0402 29
                     
                     
                        Milk and cream, in powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5 %, other
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        0402 91
                     
                     
                        Milk and cream, other than in powder, granules or other solid form, other, not containing added sugar or other sweetening matter
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        0402 99 10
                     
                     
                        Milk and cream, other than in powder, granules or other solid form, In liquid form not concentrated containing sugar or other sweetening matter
                     
                     
                        70
                     
                     
                        30
                     
                     
                        Minimum duty: LBP 700/l+excise duty LBP 25/l
                     
                  
                        0402 99 90
                     
                     
                        Other
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        ex 0403 10
                     
                     
                        Unflavoured yogurt
                     
                     
                        70
                     
                     
                        43
                     
                     
                        Minimum duty LBP 1 000/semi gross kg+excise duty LBP 25/l
                     
                  
                        0403 90 10
                     
                     
                        Labneh
                     
                     
                        70
                     
                     
                        43
                     
                     
                        Minimum duty LBP 4 000/semi gross kg
                     
                  
                        ex 0403 90 90
                     
                     
                        Unflavoured other products falling under heading 0403
                     
                     
                        20
                     
                     
                        30
                     
                     
                        Excise duty LBP 25/l
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        0404 10
                     
                     
                        Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0404 90
                     
                     
                        Other products than whey consisting of natural milk constituents, not elsewhere specified or included
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0405 10
                     
                     
                        Butter
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        0405 90
                     
                     
                        Other fats and oils derived from milk
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        0406 10
                     
                     
                        Fresh (unripened or uncured) cheese, including whey cheese, and curd
                     
                     
                        70
                     
                     
                        30
                     
                     
                        Minimum duty: LBP 2 500/semi gross Kg
                     
                  
                        0406 20
                     
                     
                        Grated or powdered cheeses, of all kinds
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        0406 30
                     
                     
                        Processed cheese, not grated or powdered
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        0406 40
                     
                     
                        Blue-veined cheese
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        ex 0406 90
                     
                     
                        Kashkaval
                     
                     
                        35
                     
                     
                        30
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        ex 0406 90
                     
                     
                        Other cheese, except Kashkaval cheese
                     
                     
                        35
                     
                     
                        20
                     
                     
                        This concession will be effective as from the entry into force (year 1) of this Agreement
                     
                  
                        0407 00 10
                     
                     
                        Fresh chicken eggs
                     
                     
                        50
                     
                     
                        25
                     
                     
                        Minimum duty: LBP 100/unit
                     
                  
                        0407 00 90
                     
                     
                        Other birds' eggs
                     
                     
                        20
                     
                     
                        25
                     
                     
                         
                     
                  
                        0408 11
                     
                     
                        Egg yolks, dried
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0408 19
                     
                     
                        Egg yolks, other than dried
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0408 91
                     
                     
                        Other birds' eggs than egg yolks, not in shell, dried
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0408 99
                     
                     
                        Other birds' eggs than egg yolks, not in shell, other than dried
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0409 00
                     
                     
                        Natural honey
                     
                     
                        35
                     
                     
                        25
                     
                     
                        Minimum duty: LBP 8 000/net kg
                     
                  
                        0410 00
                     
                     
                        Edible products of animal origin, not elsewhere specified or included
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0504 00
                     
                     
                        Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        0511 10
                     
                     
                        Bovine semen
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0511 91
                     
                     
                        Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        0511 99
                     
                     
                        Other animal products not elsewhere specified
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        0601
                     
                     
                        Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading No 1212
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0602 10
                     
                     
                        Live unrooted cuttings and slips
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0602 20
                     
                     
                        Live trees, shrubs and bushes grafted or not, of kinds which bear edible fruit or nuts
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0602 30
                     
                     
                        Live rhododendrons and azaleas grafted or not
                     
                     
                        30
                     
                     
                        100
                     
                     
                        The currently applied customs duty indicated in column A will be reduced to 5 % as of the entry into force of this Agreement
                     
                  
                        0602 40
                     
                     
                        Live roses grafted or not
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0602 90 10
                     
                     
                        Other, forest trees, decorative plants in individual pots whose diameter exceeds 5 cm
                     
                     
                        30
                     
                     
                        100
                     
                     
                        The currently applied customs duty indicated in column A will be reduced to 5 % as of the entry into force of this Agreement
                     
                  
                        0602 90 90
                     
                     
                        Other
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0603
                     
                     
                        Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared
                     
                     
                        70
                     
                     
                        25
                     
                     
                        The currently applied customs duty indicated in column A will be reduced to 30 % as of the entry into force of this Agreement
                     
                  
                        0604
                     
                     
                        Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared
                     
                     
                        70
                     
                     
                        25
                     
                     
                        The currently applied customs duty indicated in column A will be reduced to 30 % as of the entry into force of this Agreement
                     
                  
                        0701 10
                     
                     
                        Seed potatoes, fresh or chilled
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0701 90
                     
                     
                        Potatoes, other than seed potatoes, fresh or chilled
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 550/gross kg
                     
                  
                        0702 00
                     
                     
                        Tomatoes, fresh or chilled
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 750/gross kg
                     
                  
                        0703 10 10
                     
                     
                        Onion sets, fresh or chilled
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0703 10 90
                     
                     
                        Other, shallots, fresh or chilled
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 350/gross kg
                     
                  
                        0703 20
                     
                     
                        Garlic, fresh or chilled
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 1 000/gross kg
                     
                  
                        0703 90
                     
                     
                        Leeks and other alliaceous vegetables, fresh or chilled
                     
                     
                        25
                     
                     
                        25
                     
                     
                         
                     
                  
                        0704 10
                     
                     
                        Cauliflowers and headed broccoli, fresh or chilled
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 300/gross kg
                     
                  
                        0704 20
                     
                     
                        Brussels sprouts, fresh or chilled
                     
                     
                        25
                     
                     
                        25
                     
                     
                         
                     
                  
                        0704 90
                     
                     
                        Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled, other than cauliflowers and Brussels sprouts
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 350/gross kg
                     
                  
                        0705 11
                     
                     
                        Cabbage lettuce, fresh or chilled
                     
                     
                        25
                     
                     
                        25
                     
                     
                         
                     
                  
                        0705 19
                     
                     
                        Other lettuce, fresh or chilled
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 300/unit
                     
                  
                        0705 21
                     
                     
                        Witloof chicory, fresh or chilled
                     
                     
                        25
                     
                     
                        25
                     
                     
                         
                     
                  
                        0705 29
                     
                     
                        Other chicory, fresh or chilled
                     
                     
                        25
                     
                     
                        25
                     
                     
                         
                     
                  
                        0706 10
                     
                     
                        Carrots and turnips, fresh or chilled
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 300/gross kg
                     
                  
                        0706 90 10
                     
                     
                        Radish
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 1 500/gross kg
                     
                  
                        0706 90 90
                     
                     
                        Other, fresh or chilled
                     
                     
                        25
                     
                     
                        25
                     
                     
                         
                     
                  
                        0707 00
                     
                     
                        Cucumbers and gherkins, fresh or chilled
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 600/gross kg
                     
                  
                        0708 10
                     
                     
                        Peas, fresh or chilled
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 550/gross kg
                     
                  
                        0708 20
                     
                     
                        Beans, fresh or chilled
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 500/gross kg
                     
                  
                        0708 90
                     
                     
                        Other leguminous vegetables, fresh or chilled
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 350/gross kg
                     
                  
                        0709 10
                     
                     
                        Globe artichokes, fresh or chilled
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 350/gross kg
                     
                  
                        0709 20
                     
                     
                        Asparagus, fresh or chilled
                     
                     
                        25
                     
                     
                        25
                     
                     
                         
                     
                  
                        0709 30
                     
                     
                        Aubergines, fresh or chilled
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 500/gross kg
                     
                  
                        0709 40
                     
                     
                        Celery other than celeriac, fresh or chilled
                     
                     
                        25
                     
                     
                        25
                     
                     
                         
                     
                  
                        0709 51
                     
                     
                        Mushrooms, fresh or chilled of the genus Agaricus
                        
                     
                     
                        25
                     
                     
                        25
                     
                     
                         
                     
                  
                        0709 52
                     
                     
                        Truffles, fresh or chilled
                     
                     
                        25
                     
                     
                        25
                     
                     
                         
                     
                  
                        0709 59
                     
                     
                        Other mushrooms and truffles
                     
                     
                        25
                     
                     
                        25
                     
                     
                         
                     
                  
                        0709 60
                     
                     
                        Fruits of the genus Capsicum or of the genus Pimenta, fresh or chilled
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 350/gross kg
                     
                  
                        0709 70
                     
                     
                        Spinach, New Zealand spinach and orache spinach, fresh or chilled
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 350/gross kg
                     
                  
                        0709 90 10
                     
                     
                        Olives, fresh or chilled
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 1 200/gross kg
                     
                  
                        0709 90 20
                     
                     
                        Pumpkins, marrows and squash, fresh or chilled
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 400/gross kg
                     
                  
                        0709 90 30
                     
                     
                        Fresh jew's mallow, fresh or chilled
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 300/gross kg
                     
                  
                        0709 90 40
                     
                     
                        Purslane (portulaca), parsley, rocket (argula), coriander, fresh or chilled
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 750/gross kg
                     
                  
                        0709 90 50
                     
                     
                        Swiss chard (Chinese leaves), fresh or chilled
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 350/gross kg
                     
                  
                        0709 90 90
                     
                     
                        Other fresh and chilled vegetables
                     
                     
                        25
                     
                     
                        25
                     
                     
                         
                     
                  
                        0710 10
                     
                     
                        Potatoes, frozen
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 1 200/gross kg
                     
                  
                        0710 21
                     
                     
                        Peas, frozen
                     
                     
                        35
                     
                     
                        25
                     
                     
                         
                     
                  
                        0710 22
                     
                     
                        Beans, frozen
                     
                     
                        35
                     
                     
                        25
                     
                     
                         
                     
                  
                        0710 29
                     
                     
                        Other leguminous vegetables, frozen
                     
                     
                        35
                     
                     
                        25
                     
                     
                         
                     
                  
                        0710 30
                     
                     
                        Spinach, New Zealand spinach and orache spinach, frozen
                     
                     
                        35
                     
                     
                        25
                     
                     
                         
                     
                  
                        0710 80
                     
                     
                        Other frozen vegetables
                     
                     
                        35
                     
                     
                        25
                     
                     
                         
                     
                  
                        0710 90
                     
                     
                        Mixtures of vegetables, frozen
                     
                     
                        35
                     
                     
                        25
                     
                     
                         
                     
                  
                        ex 0711
                     
                     
                        Vegetables provisionally preserved, but unsuitable in that state for immediate consumption, except sweet corn
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0712 20
                     
                     
                        Onions, dried, whole, cut, sliced, broken or in powder, but not further prepared
                     
                     
                        25
                     
                     
                        25
                     
                     
                         
                     
                  
                        0712 31
                     
                     
                        Mushrooms of the genus Agaricus, dried, whole, cut, sliced, broken or in powder, but not further prepared
                     
                     
                        25
                     
                     
                        25
                     
                     
                         
                     
                  
                        0712 32
                     
                     
                        Wood ears (Auricularia spp.), dried, whole, cut, sliced, broken or in powder, but not further prepared
                     
                     
                        25
                     
                     
                        25
                     
                     
                         
                     
                  
                        0712 33
                     
                     
                        Jelly fungi (Tremella spp.), dried, whole, cut, sliced, broken or in powder, but not further prepared
                     
                     
                        25
                     
                     
                        25
                     
                     
                         
                     
                  
                        0712 39
                     
                     
                        Other mushrooms and truffles, dried, whole, cut, sliced, broken or in powder, but not further prepared
                     
                     
                        25
                     
                     
                        25
                     
                     
                         
                     
                  
                        0712 90 10
                     
                     
                        Sweet corn seeds
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0712 90 90
                     
                     
                        Other dried vegetables, whole, cut, sliced, broken or in powder
                     
                     
                        25
                     
                     
                        25
                     
                     
                         
                     
                  
                        0713
                     
                     
                        Dried leguminous vegetables, shelled, whether or not skinned or split
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        0714 10
                     
                     
                        Manioc (cassava)
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0714 20
                     
                     
                        Sweet potatoes
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0714 90 10
                     
                     
                        Taro (dasheen)
                     
                     
                        25
                     
                     
                        25
                     
                     
                        Minimum duty: LBP 300/gross kg
                     
                  
                        0714 90 90
                     
                     
                        Other roots and tubers with high starch or insulin content and sago pith
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0801
                     
                     
                        Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0802 11
                     
                     
                        Almonds, in shell
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 500/gross kg
                     
                  
                        0802 12
                     
                     
                        Almonds, shelled
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0802 21
                     
                     
                        Hazelnuts or filberts, in shell
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0802 22
                     
                     
                        Hazelnuts or filberts, shelled
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0802 31
                     
                     
                        Walnuts, in shell
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0802 32
                     
                     
                        Walnuts, shelled
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0802 40
                     
                     
                        Chestnuts
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0802 50
                     
                     
                        Pistachios
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0802 90 10
                     
                     
                        Pignolia nuts
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 15 000/net kg
                     
                  
                        0802 90 90
                     
                     
                        Other nuts
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0803 00
                     
                     
                        Bananas, including plantains, fresh or dried
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 1 000/semi gross kg
                     
                  
                        0804 10
                     
                     
                        Dates, fresh or dried
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0804 20 10
                     
                     
                        Figs, fresh
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 400/gross kg
                     
                  
                        0804 20 90
                     
                     
                        Figs, dried
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0804 30
                     
                     
                        Pineapples, fresh or dried
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 2 000/gross kg
                     
                  
                        0804 40
                     
                     
                        Avocados, fresh or dried
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 2 000/gross kg
                     
                  
                        0804 50
                     
                     
                        Guavas, mangoes and mangosteens, fresh or dried
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 2 000/gross kg
                     
                  
                        0805
                     
                     
                        Citrus fruit, fresh or dried
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 400/gross kg
                     
                  
                        0806 10
                     
                     
                        Grapes, fresh
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 500/gross kg
                     
                  
                        0806 20
                     
                     
                        Grapes, dried
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0807 11
                     
                     
                        Watermelons, fresh
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 500/gross kg
                     
                  
                        0807 19
                     
                     
                        Other melons, fresh
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 500/gross kg
                     
                  
                        0807 20
                     
                     
                        Papaws (papayas), fresh
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 2 000/gross kg
                     
                  
                        0808 10
                     
                     
                        Apples, fresh
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 800/gross kg
                     
                  
                        0808 20
                     
                     
                        Pears and quinces, fresh
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 800/gross kg
                     
                  
                        0809 10
                     
                     
                        Apricots, fresh
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 350/gross kg
                     
                  
                        0809 20
                     
                     
                        Cherries, fresh
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 800/gross kg
                     
                  
                        0809 30
                     
                     
                        Peaches, including nectarines, fresh
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 500/gross kg
                     
                  
                        0809 40
                     
                     
                        Plums and sloes, fresh
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 400/gross kg
                     
                  
                        0810 10
                     
                     
                        Strawberries, fresh
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 1 000/gross kg
                     
                  
                        0810 20
                     
                     
                        Raspberries, blackberries, mulberries and loganberries, fresh
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0810 30
                     
                     
                        Black-, white- or red currants and gooseberries, fresh
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0810 40
                     
                     
                        Cranberries, bilberries and other fruits of the genus Vaccinium, fresh
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0810 50
                     
                     
                        Kiwifruit, fresh
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 1 500/gross kg
                     
                  
                        0810 60
                     
                     
                        Durians
                     
                     
                        25
                     
                     
                        25
                     
                     
                         
                     
                  
                        0810 90 10
                     
                     
                        Litchi, passion fruit, sweetsops, persimmons (kabis)
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 5 000/gross kg
                     
                  
                        0810 90 20
                     
                     
                        Medlar (loquat)
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 500/gross kg
                     
                  
                        0810 90 30
                     
                     
                        Pomegranate
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 500/gross kg
                     
                  
                        0810 90 40
                     
                     
                        Jujuba
                     
                     
                        45
                     
                     
                        25
                     
                     
                        Minimum duty: LBP 500/gross kg
                     
                  
                        0810 90 90
                     
                     
                        Other fruit, fresh
                     
                     
                        25
                     
                     
                        25
                     
                     
                         
                     
                  
                        0811 10
                     
                     
                        Strawberries, frozen
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 1 500/gross kg
                     
                  
                        0811 20
                     
                     
                        Raspberries, blackberries, mulberries, loganberries, black-, white- or redcurrants and gooseberries, frozen
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 1 500/gross kg
                     
                  
                        0811 90
                     
                     
                        Other fruit and nuts, frozen
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 1 500/gross kg
                     
                  
                        0812
                     
                     
                        Fruit and nuts, provisionally preserved, but unsuitable in that state for immediate consumption
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0813 10
                     
                     
                        Dried apricots
                     
                     
                        15
                     
                     
                        25
                     
                     
                         
                     
                  
                        0813 20
                     
                     
                        Dried prunes
                     
                     
                        25
                     
                     
                        25
                     
                     
                         
                     
                  
                        0813 30
                     
                     
                        Dried apples
                     
                     
                        25
                     
                     
                        25
                     
                     
                         
                     
                  
                        0813 40
                     
                     
                        Other dried fruit, other than that of headings 0801 to 0806
                     
                     
                        25
                     
                     
                        25
                     
                     
                         
                     
                  
                        0813 50
                     
                     
                        Mixtures of nuts or dried fruits of Chapter 08
                     
                     
                        25
                     
                     
                        25
                     
                     
                         
                     
                  
                        0814 00
                     
                     
                        Peels of citrus fruit or melons (including watermelons), fresh, frozen or dried or provisionally preserved in brine, in sulphur water or in other preservative solutions
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0901
                     
                     
                        Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0902
                     
                     
                        Tea, whether or not flavoured
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0904
                     
                     
                        Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta
                        
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0905 00
                     
                     
                        Vanilla
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0906
                     
                     
                        Cinnamon and cinnamon-tree flowers
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0907 00
                     
                     
                        Cloves (whole fruit, cloves and stems)
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0908
                     
                     
                        Nutmeg, mace and cardamoms
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0909
                     
                     
                        Seeds of anise, badian, fennel, coriander, cumin or caraway, juniper berries
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0910 10
                     
                     
                        Ginger
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0910 20
                     
                     
                        Saffron
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0910 30
                     
                     
                        Turmeric (curcuma)
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0910 40 10
                     
                     
                        Thyme
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 1 000/gross kg
                     
                  
                        0910 40 90
                     
                     
                        Bay leaves
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0910 50
                     
                     
                        Curry
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0910 91
                     
                     
                        Other spices, mixtures referred to in note 1(b) to Chapter 9
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        0910 99
                     
                     
                        Other spices, other than mixtures referred to in note 1(b) to Chapter 9
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1001
                     
                     
                        Wheat and meslin
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1002 00
                     
                     
                        Rye
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1003 00
                     
                     
                        Barley
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1004 00
                     
                     
                        Oats
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1005 10
                     
                     
                        Maize, seed
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1005 90
                     
                     
                        Maize, other than seed
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1006
                     
                     
                        Rice
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1007 00
                     
                     
                        Grain sorghum
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1008
                     
                     
                        Buckwheat, millet and canary seed, other cereals
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1101 00
                     
                     
                        Wheat or meslin flour
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1102
                     
                     
                        Cereal flours other than of wheat or meslin
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1103 11
                     
                     
                        Groats and meal of wheat
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1103 13
                     
                     
                        Groats and meal of maize
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1103 19
                     
                     
                        Groats and meal of other cereals
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1103 20
                     
                     
                        Pellets
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1104
                     
                     
                        Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading No 1006; germ of cereals, whole, rolled, flaked or ground
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1105
                     
                     
                        Flour, meal, powder, flakes, granules and pellets of potatoes
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1106
                     
                     
                        Flour, meal and powder of the dried leguminous vegetables of heading No 0713, of sago or of roots or tubers of heading No 0714 or of the products of Chapter 8
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1107
                     
                     
                        Malt, whether or not roasted
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1108
                     
                     
                        Starches; inulin
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1109 00
                     
                     
                        Wheat gluten, whether or not dried
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1201 00
                     
                     
                        Soya beans, whether or not broken
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1202
                     
                     
                        Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1203 00
                     
                     
                        Copra
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1204 00
                     
                     
                        Linseed, whether or not broken
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1205 00
                     
                     
                        Rape or colza seeds, whether or not broken
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1206 00
                     
                     
                        Sunflower seeds, whether or not broken
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1207 10
                     
                     
                        Palm nuts and kernels seeds
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1207 20
                     
                     
                        Cotton seeds
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1207 30
                     
                     
                        Castor oil seeds
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1207 40
                     
                     
                        Sesame seeds
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1207 50
                     
                     
                        Mustard seeds
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1207 60
                     
                     
                        Safflower seeds
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1207 91
                     
                     
                        Poppy seeds
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1207 99
                     
                     
                        Other seeds
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1208
                     
                     
                        Flours and meals of oil seeds or oleaginous fruits, other than those of mustard
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1209
                     
                     
                        Seeds, fruit and spores of a kind used for sowing
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1210
                     
                     
                        Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1211 10
                     
                     
                        Liquorice roots
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1211 20
                     
                     
                        Ginseng roots
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1211 30
                     
                     
                        Coca leaf
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1211 40
                     
                     
                        Poppy Straw
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1211 90 10
                     
                     
                        Fresh mint
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 750/gross kg
                     
                  
                        1211 90 90
                     
                     
                        Other plants and parts of plants, of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1212 10
                     
                     
                        Locust beans, including locust bean seeds
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1212 30
                     
                     
                        Apricot, peach (including nectarine) or plum stones and kernels
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1212 91
                     
                     
                        Sugar beet
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1212 99
                     
                     
                        Other
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1213 00
                     
                     
                        Cereal straw and husks, unprepared whether or not chopped, ground, pressed or in the form of pellets
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1214
                     
                     
                        Swedes, mangolds, fodder roots, hay, lucerne, clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1301 10
                     
                     
                        Lac
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1301 20
                     
                     
                        Gum Arabic
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1301 90
                     
                     
                        Other lac and gums
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1302 11
                     
                     
                        Opium
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1302 39
                     
                     
                        Other
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1501 00
                     
                     
                        Pig fat (including lard) and poultry fat, other than that of heading No 0209 or 1503
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1502 00
                     
                     
                        Fats of bovine animals, sheep or goats, other than those of heading No 1503
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1503 00
                     
                     
                        Lard stearin, lard oil, oleo stearin, oleo oil and tallow oil not emulsified or mixed or otherwise prepared
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1504 10
                     
                     
                        Fish-liver oils and their fractions
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1504 20
                     
                     
                        Fats and oils and their fractions, of fish, other than liver oils
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1504 30
                     
                     
                        Fats and oils and their fractions, of marine mammals
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1507 10
                     
                     
                        Crude soya-bean oil and its fractions, whether or not degummed, but not chemically modified
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1507 90
                     
                     
                        Other soya-bean oil than crude oil, whether or not refined, but not chemically modified
                     
                     
                        15
                     
                     
                        30
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1508 10
                     
                     
                        Crude ground nut oil and its fractions, whether or not refined but not chemically modified
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1508 90
                     
                     
                        Groundnut oil and its fractions, other than crude, whether or not refined but not chemically modified
                     
                     
                        15
                     
                     
                        30
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1509
                     
                     
                        Olive oil and its fractions whether or not refined, but not chemically modified
                     
                     
                        70
                     
                     
                        0
                     
                     
                        Minimum duty: LBP 6 000/l
                     
                  
                        1510 00
                     
                     
                        Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509
                     
                     
                        15
                     
                     
                        0
                     
                     
                         
                     
                  
                        1511 10
                     
                     
                        Crude palm oil and its fractions, whether or not refined, but not chemically modified
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1511 90
                     
                     
                        Palm oil and its fractions, other than crude, whether or not refined, but not chemically modified
                     
                     
                        15
                     
                     
                        30
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1512 11
                     
                     
                        Crude sunflower-seed or safflower oil and fractions thereof
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1512 19
                     
                     
                        Sunflower-seed or safflower oil and fractions thereof, other than crude
                     
                     
                        15
                     
                     
                        30
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1512 21
                     
                     
                        Crude cotton-seed oil and its fractions, whether or not gossypol has been removed
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1512 29
                     
                     
                        Cotton-seed oil and its fractions, other than crude
                     
                     
                        15
                     
                     
                        30
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1513 11
                     
                     
                        Crude coconut (copra) oil and its fractions
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1513 19
                     
                     
                        Coconut (copra) oil and its fractions, other than crude
                     
                     
                        15
                     
                     
                        30
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1513 21
                     
                     
                        Crude palm kernel or babassu oil and fractions thereof
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1513 29
                     
                     
                        Palm kernel or babassu oil and fractions thereof, other than crude
                     
                     
                        15
                     
                     
                        30
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1514 11
                     
                     
                        Crude low erucic acid rape or colza oil and its fractions, whether or not refined, but not chemically modified
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1514 19
                     
                     
                        Low erucic acid rape or colza oil and its fractions, whether or not refined, but not chemically modified, other than crude
                     
                     
                        15
                     
                     
                        30
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1514 91
                     
                     
                        Other crude rape, colza or mustard oil and its fractions, whether or not refined, but not chemically modified
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1514 99
                     
                     
                        Other crude rape, colza or mustard oil and its fractions, whether or not refined, but not chemically modified, other than crude
                     
                     
                        15
                     
                     
                        30
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1515 11
                     
                     
                        Crude linseed oil and its fractions
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1515 19
                     
                     
                        Linseed oil and its fractions, other than crude
                     
                     
                        15
                     
                     
                        30
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1515 21
                     
                     
                        Crude maize oil and its fractions
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1515 29
                     
                     
                        Maize oil and its fractions, other than crude
                     
                     
                        15
                     
                     
                        30
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1515 30
                     
                     
                        Castor oil and its fractions
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1515 40
                     
                     
                        Tung oil and its fractions
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1515 50
                     
                     
                        Sesame oil and its fractions
                     
                     
                        15
                     
                     
                        30
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1515 90 10
                     
                     
                        Bay oil and jojoba oil and its fractions
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1515 90 90
                     
                     
                        Other oils
                     
                     
                        15
                     
                     
                        30
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1516 10
                     
                     
                        Animal fats and oils and their fractions
                     
                     
                        15
                     
                     
                        30
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        ex 1516 20
                     
                     
                        Vegetable fats and oils and their fractions, other than hydrogenated castor oil, so called ‘opal-wax’
                     
                     
                        15
                     
                     
                        30
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1601 00
                     
                     
                        Sausages and similar products of meat, meat offal or blood; food preparations based on these products
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1602 10
                     
                     
                        Homogenised preparations of meat, meat offal or blood
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1602 20
                     
                     
                        Other prepared or preserved meat of liver of any animal
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1602 31 10
                     
                     
                        Other prepared or preserved meat of liver, of turkeys, in air-tight metal containers
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1602 31 90
                     
                     
                        Other prepared or preserved meat of liver, of turkeys, other
                     
                     
                        35
                     
                     
                        30
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1602 32 10
                     
                     
                        Other prepared or preserved meat of liver, of fowls of the species Gallus domesticus, in air-tight metal containers
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1602 32 90
                     
                     
                        Other prepared or preserved meat of liver, of fowls of the species Gallus domesticus, other
                     
                     
                        35
                     
                     
                        30
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1602 39 10
                     
                     
                        Other prepared or preserved meat of liver, other, in air-tight metal containers
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1602 39 90
                     
                     
                        Other prepared or preserved meat of liver, other, other
                     
                     
                        35
                     
                     
                        30
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1602 41
                     
                     
                        Other prepared or preserved meat of swine, hams and cuts thereof
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1602 42
                     
                     
                        Other prepared or preserved meat of swine, shoulders and cuts thereof
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1602 49
                     
                     
                        Other prepared or preserved meat of swine, others including mixtures
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1602 50
                     
                     
                        Other prepared or preserved meat of bovine animals
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1602 90
                     
                     
                        Other prepared or preserved meat, including preparations of blood of any animal
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        1701
                     
                     
                        Cane or beet sugar and chemically pure sucrose, in solid form
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1702 11
                     
                     
                        Lactose and lactose syrup containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1702 19
                     
                     
                        Lactose and lactose syrup, other
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1702 20
                     
                     
                        Maple sugar and maple syrup
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1702 30
                     
                     
                        Glucose and glucose syrup, not containing fructose or containing in dry state less than 20 % by weight of fructose
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1702 40
                     
                     
                        Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1702 60
                     
                     
                        Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1702 90 90
                     
                     
                        Other, including invert sugar, and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1703 10 10
                     
                     
                        Purified cane molasses
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1703 10 90
                     
                     
                        Other cane molasses
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1703 90 10
                     
                     
                        Purified molasses, other than cane molasses
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1703 90 90
                     
                     
                        Non-purified molasses, other than cane molasses
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1801 00
                     
                     
                        Cocoa beans, whole or broken, raw or roasted
                     
                     
                        free
                     
                     
                        free
                     
                     
                         
                     
                  
                        1802 00
                     
                     
                        Cocoa shells, husks, skins and other cocoa waste
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        1904 30
                     
                     
                        Bulgur wheat
                     
                     
                        10
                     
                     
                        30
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2001 10
                     
                     
                        Cucumbers and gherkins, prepared or preserved by vinegar or acetic acid
                     
                     
                        70
                     
                     
                        30
                     
                     
                        Minimum duty: LBP: 1 000/gross kg
                     
                  
                        2001 90 10
                     
                     
                        Olives prepared or preserved by vinegar or acetic acid
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP: 6 000/gross kg
                     
                  
                        ex 2001 90 90
                     
                     
                        Other vegetables prepared or preserved by vinegar or acetic acid except sweet corn, yams and palm hearts
                     
                     
                        70
                     
                     
                        30
                     
                     
                        Minimum duty: LBP: 1 000/gross kg
                     
                  
                        2002 10
                     
                     
                        Prepared or preserved tomatoes, otherwise than by vinegar or acetic acid, whole or in pieces
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP: 1 500/gross kg
                     
                  
                        2002 90 10
                     
                     
                        Tomato juice, concentrated by evaporation, not containing added sugar, put up in packagings weighing each 100 kg net or more
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        2002 90 90
                     
                     
                        Other
                     
                     
                        35
                     
                     
                        25
                     
                     
                         
                     
                  
                        2003 10
                     
                     
                        Mushrooms of the genus Agaricus, prepared or preserved, otherwise than by vinegar or acetic acid
                     
                     
                        35
                     
                     
                        30
                     
                     
                         
                     
                  
                        2003 90
                     
                     
                        Other mushrooms and truffles
                     
                     
                        35
                     
                     
                        30
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        ex 2004 10
                     
                     
                        Potatoes, prepared or preserved otherwise than by vinegar or acetic acid, frozen, except potatoes in the form of flour, meal or flakes
                     
                     
                        70
                     
                     
                        43
                     
                     
                        Minimum duty: LBP: 1 200/gross kg
                     
                  
                        2004 90 10
                     
                     
                        Mixtures of vegetables. Tomatoes prepared or preserved, otherwise than by vinegar or acetic acid, in whole or in pieces, frozen
                     
                     
                        70
                     
                     
                        43
                     
                     
                        Minimum duty: LBP: 1 500/gross kg
                     
                  
                        ex 2004 90 90
                     
                     
                        Other, including mixtures, prepared or preserved otherwise than by vinegar or acetic acid, frozen, except sweet corn
                     
                     
                        35
                     
                     
                        43
                     
                     
                         
                     
                  
                        2005 10
                     
                     
                        Homogenised vegetables, prepared or preserved otherwise than by vinegar or acetic acid, not frozen
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        ex 2005 20
                     
                     
                        Potatoes, prepared or preserved otherwise than by vinegar or acid oil, not frozen, except potatoes in the form of flour, meal or flakes
                     
                     
                        70
                     
                     
                        43
                     
                     
                        Minimum duty: 1 200/gross kg
                     
                  
                        2005 40
                     
                     
                        Peas, prepared or preserved otherwise than by vinegar or acetic acid, not frozen
                     
                     
                        35
                     
                     
                        25
                     
                     
                         
                     
                  
                        2005 51
                     
                     
                        Beans, shelled, prepared or preserved otherwise than by vinegar or acetic acid, not frozen
                     
                     
                        35
                     
                     
                        25
                     
                     
                         
                     
                  
                        2005 59
                     
                     
                        Other beans, prepared or preserved otherwise than by vinegar or acetic acid, not frozen
                     
                     
                        35
                     
                     
                        25
                     
                     
                         
                     
                  
                        2005 60
                     
                     
                        Asparagus, prepared or preserved otherwise than by vinegar or acetic acid, not frozen
                     
                     
                        35
                     
                     
                        25
                     
                     
                         
                     
                  
                        2005 70
                     
                     
                        Olives, prepared or preserved otherwise than by vinegar or acetic acid, not frozen
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 6 000/gross kg
                     
                  
                        2005 90 10
                     
                     
                        Cucumbers, gherkins, aubergines, turnips, onions, cauliflowers, prepared or preserved otherwise than by vinegar or acetic acid, not frozen
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 1 000/gross kg
                     
                  
                        2005 90 90
                     
                     
                        Other prepared or preserved vegetables and mixtures of vegetables, prepared or preserved otherwise than by vinegar or acetic acid, not frozen
                     
                     
                        35
                     
                     
                        25
                     
                     
                         
                     
                  
                        2006 00
                     
                     
                        Vegetables, fruits, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
                     
                     
                        30
                     
                     
                        25
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2007 10
                     
                     
                        Jams, fruit jellies, marmalades etc, homogenised preparations
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2007 91
                     
                     
                        Jams, fruit jellies, marmalades etc, of citrus fruit
                     
                     
                        40
                     
                     
                        30
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2007 99 10
                     
                     
                        Concentrated purées of a kind known as dibs
                     
                     
                        40
                     
                     
                        30
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2007 99 20
                     
                     
                        Guava or mango purée, put up in packaging weighing each 3 kg net or more
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2007 99 30
                     
                     
                        Bananas, strawberries, apricots, purée, in containers of a net content not less than 100 kg
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2007 99 90
                     
                     
                        Other jams, fruit jellies, marmalades, etc.
                     
                     
                        40
                     
                     
                        30
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        ex 2008 11
                     
                     
                        Ground-nuts, except peanut butter
                     
                     
                        30
                     
                     
                        50
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2008 19
                     
                     
                        Other nuts and other seeds, including mixtures, otherwise prepared or preserved
                     
                     
                        30
                     
                     
                        25
                     
                     
                         
                     
                  
                        2008 20
                     
                     
                        Pineapples, otherwise prepared or preserved
                     
                     
                        30
                     
                     
                        25
                     
                     
                         
                     
                  
                        2008 30
                     
                     
                        Citrus fruit, otherwise prepared or preserved
                     
                     
                        30
                     
                     
                        25
                     
                     
                         
                     
                  
                        2008 40
                     
                     
                        Pears, otherwise prepared or preserved
                     
                     
                        30
                     
                     
                        25
                     
                     
                         
                     
                  
                        2008 50
                     
                     
                        Apricots, otherwise prepared or preserved
                     
                     
                        30
                     
                     
                        25
                     
                     
                         
                     
                  
                        2008 60
                     
                     
                        Cherries, otherwise prepared or preserved
                     
                     
                        30
                     
                     
                        25
                     
                     
                         
                     
                  
                        2008 70
                     
                     
                        Peaches, including nectarines, otherwise prepared or preserved
                     
                     
                        30
                     
                     
                        25
                     
                     
                         
                     
                  
                        2008 80
                     
                     
                        Strawberries, otherwise prepared or preserved
                     
                     
                        30
                     
                     
                        25
                     
                     
                         
                     
                  
                        2008 92
                     
                     
                        Mixtures, other than those of subheading 2008 19, otherwise prepared or preserved
                     
                     
                        30
                     
                     
                        25
                     
                     
                         
                     
                  
                        ex 2008 99
                     
                     
                        Other, otherwise prepared or preserved, except maize other than sweet corn, yams, sweet potatoes etc.
                     
                     
                        30
                     
                     
                        30
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2009 11 10
                     
                     
                        Frozen orange juice, concentrated by evaporation, not containing added sugar, put up in packagings weighing each 100 kg net or more
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2009 11 90
                     
                     
                        Frozen orange juice, other
                     
                     
                        40
                     
                     
                        30
                     
                     
                        Excise duty: LBP 25/l
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2009 12
                     
                     
                        Orange juice, not frozen, of a Bix value not exceeding 20
                     
                     
                        40
                     
                     
                        30
                     
                     
                        Excise duty: LBP 25/l
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2009 19 10
                     
                     
                        Orange juice, other than frozen, concentrated by evaporation, not containing added sugar, put up in packaging of 100 kg net or more
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2009 19 90
                     
                     
                        Orange juice, other than frozen, other
                     
                     
                        40
                     
                     
                        30
                     
                     
                        Excise duty: LBP 25/l
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2009 21
                     
                     
                        Grapefruit juice, of a Bix value not exceeding 20
                     
                     
                        40
                     
                     
                        30
                     
                     
                        Excise duty: LBP 25/l
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2009 29 10
                     
                     
                        Grapefruit juice, other than of a Bix value not exceeding 20, concentrated by evaporation, not containing added sugar, put up in packaging of 100 kg net or more
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2009 29 90
                     
                     
                        Grapefruit juice, other
                     
                     
                        40
                     
                     
                        30
                     
                     
                        Excise duty: LBP 25/l
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2009 31
                     
                     
                        Juice of any other single citrus fruit, of a Bix value not exceeding 20
                     
                     
                        40
                     
                     
                        30
                     
                     
                        Excise duty: LBP 25/l
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2009 39 10
                     
                     
                        Juice of any other single citrus fruit, other than of a Bix value not exceeding 20, concentrated by evaporation, not containing added sugar, put up in packaging of 100 kg net or more
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2009 39 90
                     
                     
                        Juice of any other single citrus fruit, other
                     
                     
                        40
                     
                     
                        30
                     
                     
                        Excise duty: LBP 25/l
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2009 41
                     
                     
                        Pineapple juice, of a Bix value not exceeding 20
                     
                     
                        40
                     
                     
                        30
                     
                     
                        Excise duty: LBP 25/l
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2009 49 10
                     
                     
                        Pineapple juice, other than of a Bix value not exceeding 20, concentrated by evaporation, not containing added sugar, put up in packaging of 100 kg net or more
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2009 49 90
                     
                     
                        Pineapple juice, other
                     
                     
                        40
                     
                     
                        30
                     
                     
                        Excise duty: LBP 25/l
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2009 50
                     
                     
                        Tomato juice
                     
                     
                        40
                     
                     
                        30
                     
                     
                        Excise duty: LBP 25/l
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2009 61
                     
                     
                        Grape juice, of a Bix value not exceeding 20
                     
                     
                        40
                     
                     
                        30
                     
                     
                        Excise duty: LBP 25/l
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2009 69 10
                     
                     
                        Grape juice, other than of a Bix value not exceeding 20, concentrated by evaporation, not containing added sugar, put up in packaging of 100 kg net or more
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2009 69 90
                     
                     
                        Grape juice, other
                     
                     
                        40
                     
                     
                        30
                     
                     
                        Excise duty: LBP 25/l
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2009 71
                     
                     
                        Apple juice, of a Bix value not exceeding 20
                     
                     
                        40
                     
                     
                        30
                     
                     
                        Excise duty: LBP 25/l
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2009 79 10
                     
                     
                        Apple juice, other than of a Bix value not exceeding 20, concentrated by evaporation, not containing added sugar, put up in packaging of 100 kg net or more
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2009 79 90
                     
                     
                        Apple juice, other
                     
                     
                        40
                     
                     
                        30
                     
                     
                        Excise duty: LBP 25/l
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2009 80 10
                     
                     
                        Juice of any other single fruit or vegetable, concentrated by evaporation, not containing added sugar, put up in packaging of 100 kg net or more
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2009 80 90
                     
                     
                        Juice of any other single fruit or vegetable, other
                     
                     
                        40
                     
                     
                        30
                     
                     
                        Excise duty: LBP 25/l
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2009 90 10
                     
                     
                        Mixtures of juices, concentrated by evaporation, not containing added sugar, put up in packaging of 100 kg net or more
                     
                     
                        5
                     
                     
                        100
                     
                     
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2009 90 90
                     
                     
                        Mixtures of juices, other
                     
                     
                        40
                     
                     
                        30
                     
                     
                        Excise duty: LBP 25/l
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2106 90 30
                     
                     
                        Mixtures of thymes and other edible products
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP 1 000/gross Kg
                     
                  
                        2204 10
                     
                     
                        Sparkling wine
                     
                     
                        15
                     
                     
                        25
                     
                     
                        Excise duty LBP: 200/l
                     
                  
                        ex 2204 21
                     
                     
                        Quality wine in containers holding 2 l or less
                     
                     
                        70
                     
                     
                        50
                     
                     
                        Excise duty LBP: 200/l
                     
                  
                        ex 2204 21
                     
                     
                        Wine other than quality wine in containers holding 2 l or less
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Excise duty LBP: 200/l
                     
                  
                        2204 29
                     
                     
                        Wine in containers holding more than 2 l
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Excise duty LBP: 200/l
                     
                  
                        2204 30
                     
                     
                        Other grape must
                     
                     
                        5
                     
                     
                        100
                     
                     
                        Excise duty LBP: 200/l
                     
                  
                        2206 00
                     
                     
                        Other fermented beverages (for example cider, perry, mead) mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
                     
                     
                        15
                     
                     
                        100
                     
                     
                        Excise duty LBP: 200/l
                        The percentage reduction in (B) will be gradual, starting as from year 5 and continue until year 12 of the entry into force of this Agreement
                     
                  
                        2209 00 10
                     
                     
                        Grape vinegar and apple vinegar
                     
                     
                        70
                     
                     
                        20
                     
                     
                        Minimum duty: LBP: 1 000/l
                     
                  
                        2209 00 90
                     
                     
                        Other vinegar
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        2301
                     
                     
                        Flours, meals and pellets of meat, meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        2302
                     
                     
                        Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        2303
                     
                     
                        Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacturing, brewing or distilling dregs and waste, whether or not in the form of pellets
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        2304 00
                     
                     
                        Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        2305 00
                     
                     
                        Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        2306
                     
                     
                        Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading No 2304 or 2305
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        2307 00
                     
                     
                        Wine lees, argol
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        2308 00
                     
                     
                        Vegetable materials and vegetable waste, vegetable residues and by-products whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        2309
                     
                     
                        Preparations of a kind used in animal feeding
                     
                     
                        5
                     
                     
                        100
                     
                     
                         
                     
                  
                        2401
                     
                     
                        Unmanufactured tobacco, tobacco refuse
                     
                     
                        free
                     
                     
                        free
                     
                     
                        Excise duty: 48 % ad valorem
                     
                  
               (1)  Notwithstanding the rules for the implementation of the Lebanese Customs Nomenclature, the wording of the description of the products is to be considered as having no more than an indicative value, the preferential scheme being determined, within the context of this Protocol, by the coverage of the Lebanese customs code. Where ex codes are indicated, the preferential scheme is to be determined by application of the code and description taken together.
         
         
            PROTOCOL 3
            on trade between Lebanon and the Community in processed agricultural products referred to in Article 14(3)
            Article 1
            Imports into the Community of processed agricultural products originating in Lebanon shall be subject to the customs duties and charges having equivalent effects mentioned in Annex 1 of this Protocol.
            Article 2
            1.   Imports into Lebanon of processed agricultural products originating in the Community shall be subject to the customs duties and charges having equivalent effect as mentioned in Annex 2 of this Protocol.
            2.   The tariff dismantling schedule applying in accordance to paragraph 1 shall be that referred to in Article 9(1) of this Agreement, unless otherwise specified in Annex 2 of this Protocol.
            Article 3
            The reductions of customs duties mentioned in Annexes 1 and 2 shall apply to the basic duties referred to in Article 19 of this Agreement.
            Article 4
            1.   Customs duties applied pursuant to Articles 1 and 2 may be reduced where in trade between the Community and Lebanon, the duties applied to the basic products are reduced, or where such reductions are the result of mutual concessions relating to processed agricultural products.
            2.   As regards the duties applied by the Community, the reductions provided for under paragraph 1 will be calculated on the part of the duty designated as the agricultural component which shall correspond to the agricultural products actually used in the manufacture of the processed agricultural products in question and deduced from the duties applied to these basic agricultural products.
            3.   The reduction referred to in paragraph 1, the list of products concerned and, where appropriate, the tariff quotas within which the reduction applies shall be established by the Association Council.
            Article 5
            The Community and Lebanon shall inform each other of the administrative arrangements adopted for the products covered by this Protocol.
            These arrangements should ensure equal treatment for all interested parties and should be as simple and flexible as possible.
            
               ANNEX 1
               Concerning arrangements applicable to imports into the Community of processed agricultural products originating in Lebanon
               Notwithstanding the rules for the interpretation of the Combined Nomenclature, the wording for the description of the products is to be considered as having no more than indicative value, the preferential scheme being determined, within the context of this Annex, by the coverage of the CN codes as they exist at the time of adoption of the current act. Where ex CN codes are indicated, the preferential scheme is to be determined by application of the CN code and corresponding description together.
               LIST 1
               
                           CN code 2002
                        
                        
                           Description
                        
                        
                           Applicable duties %
                        
                     
                           0501 00 00
                        
                        
                           Human hair, unworked, whether or not washed or scoured; waste of human hair
                        
                        
                           0 %
                        
                     
                           0502
                        
                        
                           Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair:
                        
                        
                            
                        
                     
                           0502 10 00
                        
                        
                           
                                       –
                                    
                                    
                                       Pigs', hogs', or boars' bristles and hair and waste thereof
                                    
                                 
                        
                           0 %
                        
                     
                           0502 90 00
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           0503 00 00
                        
                        
                           Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material
                        
                        
                           0 %
                        
                     
                           0505
                        
                        
                           Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers:
                        
                        
                            
                        
                     
                           0505 10
                        
                        
                           
                                       –
                                    
                                    
                                       Feathers of a kind used for stuffing, down:
                                    
                                 
                        
                            
                        
                     
                           0505 10 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Raw
                                    
                                 
                        
                           0 %
                        
                     
                           0505 10 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           0505 90 00
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           0506
                        
                        
                           Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products:
                        
                        
                            
                        
                     
                           0506 10 00
                        
                        
                           
                                       –
                                    
                                    
                                       Ossein and bones treated with acid
                                    
                                 
                        
                           0 %
                        
                     
                           0506 90 00
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           0507
                        
                        
                           Ivory, tortoiseshell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products:
                        
                        
                            
                        
                     
                           0507 10 00
                        
                        
                           
                                       –
                                    
                                    
                                       Ivory; ivory powder and waste
                                    
                                 
                        
                           0 %
                        
                     
                           0507 90 00
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           0508 00 00
                        
                        
                           Coral and similar materials unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof
                        
                        
                           0 %
                        
                     
                           0509 00
                        
                        
                           Natural sponges of animal origin:
                        
                        
                            
                        
                     
                           0509 00 10
                        
                        
                           
                                       –
                                    
                                    
                                       Raw
                                    
                                 
                        
                           0 %
                        
                     
                           0509 00 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           0510 00 00
                        
                        
                           Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh chilled, frozen or otherwise provisionally preserved
                        
                        
                           0 %
                        
                     
                           0903 00 00
                        
                        
                           Maté
                        
                        
                           0 %
                        
                     
                           1212 20 00
                        
                        
                           
                                       –
                                    
                                    
                                       Seaweeds and other algae
                                    
                                 
                        
                           0 %
                        
                     
                           1302
                        
                        
                           Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Vegetable saps and extracts:
                                    
                                 
                        
                            
                        
                     
                           1302 12 00
                        
                        
                           
                                       – –
                                    
                                    
                                       Of liquorice
                                    
                                 
                        
                           0 %
                        
                     
                           1302 13 00
                        
                        
                           
                                       – –
                                    
                                    
                                       Of hops
                                    
                                 
                        
                           0 %
                        
                     
                           1302 14 00
                        
                        
                           
                                       – –
                                    
                                    
                                       Of pyrethrum or of the roots of plants containing rotenone
                                    
                                 
                        
                           0 %
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                            
                        
                     
                           1302 19 30
                        
                        
                           
                                       – – –
                                    
                                    
                                       Intermixtures of vegetable extracts, for the manufacture of beverages or of food preparations
                                    
                                 
                        
                           0 %
                        
                     
                           1302 19 91
                        
                        
                           
                                       – – – –
                                    
                                    
                                       Other medicinal
                                    
                                 
                        
                           0 %
                        
                     
                           1302 20
                        
                        
                           
                                       –
                                    
                                    
                                       Pectic substances, pectinates and pectates
                                    
                                 
                        
                            
                        
                     
                           1302 20 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Dry
                                    
                                 
                        
                           0 %
                        
                     
                           1302 20 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           1302 31 00
                        
                        
                           
                                       – –
                                    
                                    
                                       Agar-agar
                                    
                                 
                        
                           0 %
                        
                     
                           1302 32
                        
                        
                           
                                       – –
                                    
                                    
                                       Mucilages and thickeners, whether or not modified derived from locusts beans, locust bean seeds or guar seeds:
                                    
                                 
                        
                            
                        
                     
                           1302 32 10
                        
                        
                           
                                       – – –
                                    
                                    
                                       Of locust beans or locust bean seeds
                                    
                                 
                        
                           0 %
                        
                     
                           1401
                        
                        
                           Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, (cleaned, bleached or dyed cereal straw, and lime bark):
                        
                        
                            
                        
                     
                           1401 10 00
                        
                        
                           
                                       –
                                    
                                    
                                       Bamboos
                                    
                                 
                        
                           0 %
                        
                     
                           1401 20 00
                        
                        
                           
                                       –
                                    
                                    
                                       Rattans
                                    
                                 
                        
                           0 %
                        
                     
                           1401 90 00
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           1402 00 00
                        
                        
                           Vegetable materials of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass), whether or not put up as a layer with or without supporting material
                        
                        
                           0 %
                        
                     
                           1403 00 00
                        
                        
                           Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn piassava, couch-grass and istle), whether or not in hanks or bundles
                        
                        
                           0 %
                        
                     
                           1404
                        
                        
                           Vegetable products not elsewhere specified or included:
                        
                        
                            
                        
                     
                           1404 10 00
                        
                        
                           
                                       –
                                    
                                    
                                       Raw vegetable materials of a kind used primarily in dyeing or tanning
                                    
                                 
                        
                           0 %
                        
                     
                           1404 20 00
                        
                        
                           
                                       –
                                    
                                    
                                       Cotton linters
                                    
                                 
                        
                           0 %
                        
                     
                           1404 90 00
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           1505
                        
                        
                           Wool grease and fatty substances derived therefrom (including lanolin):
                        
                        
                            
                        
                     
                           1505 00 10
                        
                        
                           
                                       –
                                    
                                    
                                       Wool grease, crude
                                    
                                 
                        
                           0 %
                        
                     
                           1505 00 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           1506 00 00
                        
                        
                           Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
                        
                        
                           0 %
                        
                     
                           1515
                        
                        
                           Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified:
                        
                        
                            
                        
                     
                           1515 90 15
                        
                        
                           Jojoba and oiticica oils; myrtle wax and Japan wax; their fractions
                        
                        
                           0 %
                        
                     
                           1516
                        
                        
                           Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared:
                        
                        
                            
                        
                     
                           1516 20
                        
                        
                           
                                       –
                                    
                                    
                                       Vegetable fats and oils and their fractions:
                                    
                                 
                        
                            
                        
                     
                           1516 20 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Hydrogenated castor oil, so called ‘opal-wax’
                                    
                                 
                        
                           0 %
                        
                     
                           1517 90 93
                        
                        
                           
                                       – – –
                                    
                                    
                                       Edible mixtures or preparations of a kind used as mould release preparation
                                    
                                 
                        
                           0 %
                        
                     
                           1518 00
                        
                        
                           Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading No 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included:
                        
                        
                            
                        
                     
                           1518 00 10
                        
                        
                           
                                       –
                                    
                                    
                                       Linoxyn
                                    
                                 
                        
                           0 %
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                           1518 00 91
                        
                        
                           
                                       – –
                                    
                                    
                                       Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading No 1516
                                    
                                 
                        
                           0 %
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                           1518 00 95
                        
                        
                           
                                       – – –
                                    
                                    
                                       Inedible mixtures or preparations of animal or of animal and vegetable fats and oils and their fractions
                                    
                                 
                        
                           0 %
                        
                     
                           1518 00 99
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           1520 00 00
                        
                        
                           Glycerol, crude; glycerol waters and glycerol lyes
                        
                        
                           0 %
                        
                     
                           1521
                        
                        
                           Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured:
                        
                        
                            
                        
                     
                           1521 10 00
                        
                        
                           
                                       –
                                    
                                    
                                       Vegetable waxes
                                    
                                 
                        
                           0 %
                        
                     
                           1521 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                           1521 90 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Spermaceti, whether or not refined or coloured
                                    
                                 
                        
                           0 %
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Beeswax and other insect waxes, whether or not refined or coloured
                                    
                                 
                        
                            
                        
                     
                           1521 90 91
                        
                        
                           
                                       – –
                                    
                                    
                                       Raw
                                    
                                 
                        
                           0 %
                        
                     
                           1521 90 99
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           1522 00
                        
                        
                           Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes:
                        
                        
                            
                        
                     
                           1522 00 10
                        
                        
                           
                                       –
                                    
                                    
                                       Degras
                                    
                                 
                        
                           0 %
                        
                     
                           1702 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other, including invert sugar:
                                    
                                 
                        
                            
                        
                     
                           1702 90 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Chemically pure maltose
                                    
                                 
                        
                           0 %
                        
                     
                           1704
                        
                        
                           Sugar confectionery (including white chocolate), not containing cocoa:
                        
                        
                            
                        
                     
                           1704 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                           1704 90 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances
                                    
                                 
                        
                           0 %
                        
                     
                           1803
                        
                        
                           Cocoa paste, whether or not defatted:
                        
                        
                            
                        
                     
                           1803 10 00
                        
                        
                           
                                       –
                                    
                                    
                                       Not defatted
                                    
                                 
                        
                           0 %
                        
                     
                           1803 20 00
                        
                        
                           
                                       –
                                    
                                    
                                       Wholly or partly defatted
                                    
                                 
                        
                           0 %
                        
                     
                           1804 00 00
                        
                        
                           Cocoa butter, fat and oil
                        
                        
                           0 %
                        
                     
                           1805 00 00
                        
                        
                           Cocoa powder, not containing added sugar or other sweetening matter
                        
                        
                           0 %
                        
                     
                           1806
                        
                        
                           Chocolate and other food preparation containing cocoa:
                        
                        
                            
                        
                     
                           1806 10
                        
                        
                           
                                       –
                                    
                                    
                                       Cocoa powder, containing added sugar or other sweetening matter:
                                    
                                 
                        
                            
                        
                     
                           1806 10 15
                        
                        
                           
                                       – –
                                    
                                    
                                       Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
                                    
                                 
                        
                           0 %
                        
                     
                           1901 90 91
                        
                        
                           
                                       – – –
                                    
                                    
                                       Containing no milk fats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milk fat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch, excluding food preparations in powder form of goods of heading Nos 0401 to 0404
                                    
                                 
                        
                           0 %
                        
                     
                           2001 90 60
                        
                        
                           
                                       – –
                                    
                                    
                                       Palm hearts
                                    
                                 
                        
                           0 %
                        
                     
                           2008 11 10
                        
                        
                           
                                       – – –
                                    
                                    
                                       Peanut butter
                                    
                                 
                        
                           0 %
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other, including mixtures other than those of subheading 2008 19:
                                    
                                 
                        
                            
                        
                     
                           2008 91 00
                        
                        
                           
                                       – –
                                    
                                    
                                       Palm hearts
                                    
                                 
                        
                           0 %
                        
                     
                           2101
                        
                        
                           Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof:
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
                                    
                                 
                        
                            
                        
                     
                           2101 11
                        
                        
                           
                                       – –
                                    
                                    
                                       Extracts; essences or concentrates:
                                    
                                 
                        
                            
                        
                     
                           2101 11 11
                        
                        
                           
                                       – – –
                                    
                                    
                                       With a coffee-based dry matter content of 95 % or more by weight
                                    
                                 
                        
                           0 %
                        
                     
                           2101 11 19
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           2101 12
                        
                        
                           
                                       – –
                                    
                                    
                                       Preparations with a basis of these extracts, essences or concentrate or with a basis of coffee:
                                    
                                 
                        
                            
                        
                     
                           2101 12 92
                        
                        
                           
                                       – – –
                                    
                                    
                                       Preparations with a basis of these extracts, essences or concentrates of coffee
                                    
                                 
                        
                           0 %
                        
                     
                           2101 20
                        
                        
                           
                                       –
                                    
                                    
                                       Extracts, essences and concentrates of tea or maté, and preparations with a basis of these extracts, essences and concentrates or with a basis of tea or maté:
                                    
                                 
                        
                            
                        
                     
                           2101 20 20
                        
                        
                           
                                       – –
                                    
                                    
                                       Extracts, essences or concentrates:
                                    
                                 
                        
                           0 %
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Preparations:
                                    
                                 
                        
                            
                        
                     
                           2101 20 92
                        
                        
                           
                                       – – –
                                    
                                    
                                       With a basis of extracts, essences or concentrates of tea or maté
                                    
                                 
                        
                           0 %
                        
                     
                           2101 30
                        
                        
                           
                                       –
                                    
                                    
                                       Roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof:
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Roasted chicory and other roasted coffee substitutes:
                                    
                                 
                        
                            
                        
                     
                           2101 30 11
                        
                        
                           
                                       – – –
                                    
                                    
                                       Roasted chicory
                                    
                                 
                        
                           0 %
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes:
                                    
                                 
                        
                            
                        
                     
                           2101 30 91
                        
                        
                           
                                       – – –
                                    
                                    
                                       Of roasted chicory
                                    
                                 
                        
                           0 %
                        
                     
                           2102
                        
                        
                           Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of No 3002); prepared baking powders:
                        
                        
                            
                        
                     
                           2102 10
                        
                        
                           
                                       –
                                    
                                    
                                       Active yeasts:
                                    
                                 
                        
                            
                        
                     
                           2102 10 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Culture yeast
                                    
                                 
                        
                           0 %
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Bakers' yeasts
                                    
                                 
                        
                            
                        
                     
                           2102 10 31
                        
                        
                           
                                       – – –
                                    
                                    
                                       Dried
                                    
                                 
                        
                           0 %
                        
                     
                           2102 10 39
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           2102 10 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           2102 20
                        
                        
                           
                                       –
                                    
                                    
                                       Inactive yeasts; other single-cell micro-organisms, dead:
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Inactive yeasts:
                                    
                                 
                        
                            
                        
                     
                           2102 20 11
                        
                        
                           
                                       – – –
                                    
                                    
                                       In tablet, cube or similar form, or in immediate packings of a net content not exceeding 1 kg
                                    
                                 
                        
                           0 %
                        
                     
                           2102 20 19
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           2102 20 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           2102 30 00
                        
                        
                           
                                       –
                                    
                                    
                                       Prepared baking powders
                                    
                                 
                        
                           0 %
                        
                     
                           2103
                        
                        
                           Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
                        
                        
                            
                        
                     
                           2103 10 00
                        
                        
                           
                                       –
                                    
                                    
                                       Soya sauce
                                    
                                 
                        
                           0 %
                        
                     
                           2103 20 00
                        
                        
                           
                                       –
                                    
                                    
                                       Tomato ketchup and other tomato sauces
                                    
                                 
                        
                           0 %
                        
                     
                           2103 30
                        
                        
                           
                                       –
                                    
                                    
                                       Mustard flour and meal and prepared mustard:
                                    
                                 
                        
                            
                        
                     
                           2103 30 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Mustard flour
                                    
                                 
                        
                           0 %
                        
                     
                           2103 30 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Prepared mustard
                                    
                                 
                        
                           0 %
                        
                     
                           2103 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                           2103 90 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Mango chutney, liquid
                                    
                                 
                        
                           0 %
                        
                     
                           2103 90 30
                        
                        
                           
                                       – –
                                    
                                    
                                       Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and form 4 to 10 % of sugar, in containers holding 0,5 litre or less
                                    
                                 
                        
                           0 %
                        
                     
                           2103 90 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           2104
                        
                        
                           Soups and broths and preparations therefor; homogenised composite food preparations:
                        
                        
                            
                        
                     
                           2104 10
                        
                        
                           
                                       –
                                    
                                    
                                       Soups and broths and preparation therefor
                                    
                                 
                        
                            
                        
                     
                           2104 10 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Dried
                                    
                                 
                        
                           0 %
                        
                     
                           2104 10 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           2104 20 00
                        
                        
                           
                                       –
                                    
                                    
                                       Homogenised composite food preparation
                                    
                                 
                        
                           0 %
                        
                     
                           2106
                        
                        
                           Food preparations not elsewhere specified or included:
                        
                        
                            
                        
                     
                           2106 10
                        
                        
                           
                                       –
                                    
                                    
                                       Protein concentrates and textured protein substances:
                                    
                                 
                        
                            
                        
                     
                           2106 10 20
                        
                        
                           
                                       – –
                                    
                                    
                                       Containing no milk fats, sucrose, isoglucose, glucose or starch or containing by weight less than 1,5 % milk fat, 5 % sucrose or isoglucose, 5 % glucose or starch
                                    
                                 
                        
                           0 %
                        
                     
                           2106 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                            
                        
                     
                           2106 90 92
                        
                        
                           
                                       – – –
                                    
                                    
                                       Containing no milk fats, sucrose, isoglucose, glucose or starch or containing by weight less than 1,5 % milk fat, 5 % sucrose or isoglucose, 5 % glucose or starch
                                    
                                 
                        
                           0 %
                        
                     
                           2201
                        
                        
                           Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow:
                        
                        
                            
                        
                     
                           2201 10
                        
                        
                           
                                       –
                                    
                                    
                                       Mineral waters and aerated waters:
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Natural mineral waters
                                    
                                 
                        
                            
                        
                     
                           2201 10 11
                        
                        
                           
                                       – – –
                                    
                                    
                                       Not carbonated
                                    
                                 
                        
                           0 %
                        
                     
                           2201 10 19
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           2201 10 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           2201 90 00
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           2202
                        
                        
                           Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009:
                        
                        
                            
                        
                     
                           2202 10 00
                        
                        
                           
                                       –
                                    
                                    
                                       Waters including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured
                                    
                                 
                        
                           0 %
                        
                     
                           2202 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                           2202 90 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Not containing products of heading Nos 0401 to 0404 or fat obtained from products of heading Nos 0401 to 0404
                                    
                                 
                        
                           0 %
                        
                     
                           2203 00
                        
                        
                           Beer made from malt:
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       In containers holding 10 litres or less:
                                    
                                 
                        
                            
                        
                     
                           2203 00 01
                        
                        
                           
                                       – –
                                    
                                    
                                       In bottles
                                    
                                 
                        
                           0 %
                        
                     
                           2203 00 09
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           2203 00 10
                        
                        
                           
                                       –
                                    
                                    
                                       In containers holding more than 10 litres
                                    
                                 
                        
                           0 %
                        
                     
                           2208
                        
                        
                           Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages:
                        
                        
                            
                        
                     
                           2208 20
                        
                        
                           
                                       –
                                    
                                    
                                       Spirits obtained by distilling grape wine or grape marc:
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       In containers holding 2 litres or less:
                                    
                                 
                        
                            
                        
                     
                           2208 20 12
                        
                        
                           
                                       – – –
                                    
                                    
                                       Cognac
                                    
                                 
                        
                           0 %
                        
                     
                           2208 20 14
                        
                        
                           
                                       – – –
                                    
                                    
                                       Armagnac
                                    
                                 
                        
                           0 %
                        
                     
                           2208 20 26
                        
                        
                           
                                       – – –
                                    
                                    
                                       Grappa
                                    
                                 
                        
                           0 %
                        
                     
                           2208 20 27
                        
                        
                           
                                       – – –
                                    
                                    
                                       Brandy de Jerez
                                    
                                 
                        
                           0 %
                        
                     
                           2208 20 29
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       In containers holding more than 2 litres:
                                    
                                 
                        
                            
                        
                     
                           2208 20 40
                        
                        
                           
                                       – – –
                                    
                                    
                                       Raw distillate
                                    
                                 
                        
                           0 %
                        
                     
                           2208 20 62
                        
                        
                           
                                       – – – –
                                    
                                    
                                       Cognac
                                    
                                 
                        
                           0 %
                        
                     
                           2208 20 64
                        
                        
                           
                                       – – – –
                                    
                                    
                                       Armagnac
                                    
                                 
                        
                           0 %
                        
                     
                           2208 20 86
                        
                        
                           
                                       – – – –
                                    
                                    
                                       Grappa
                                    
                                 
                        
                           0 %
                        
                     
                           2208 20 87
                        
                        
                           
                                       – – – –
                                    
                                    
                                       Brandy de Jerez
                                    
                                 
                        
                           0 %
                        
                     
                           2208 20 89
                        
                        
                           
                                       – – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           2208 30
                        
                        
                           
                                       –
                                    
                                    
                                       Whiskies:
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Bourbon whiskey, in containers holding:
                                    
                                 
                        
                            
                        
                     
                           2208 30 11
                        
                        
                           
                                       – – –
                                    
                                    
                                       2 litres or less
                                    
                                 
                        
                           0 %
                        
                     
                           2208 30 19
                        
                        
                           
                                       – – –
                                    
                                    
                                       More than 2 litres
                                    
                                 
                        
                           0 %
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Scotch whisky:
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       – – –
                                    
                                    
                                       Malt whisky, in containers holding:
                                    
                                 
                        
                            
                        
                     
                           2208 30 32
                        
                        
                           
                                       – – – –
                                    
                                    
                                       2 litres or less
                                    
                                 
                        
                           0 %
                        
                     
                           2208 30 38
                        
                        
                           
                                       – – – –
                                    
                                    
                                       More than 2 litres
                                    
                                 
                        
                           0 %
                        
                     
                            
                        
                        
                           
                                       – – –
                                    
                                    
                                       Blended whisky, in containers holding:
                                    
                                 
                        
                            
                        
                     
                           2208 30 52
                        
                        
                           
                                       – – – –
                                    
                                    
                                       2 litres or less
                                    
                                 
                        
                           0 %
                        
                     
                           2208 30 58
                        
                        
                           
                                       – – – –
                                    
                                    
                                       More than 2 litres
                                    
                                 
                        
                           0 %
                        
                     
                            
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other, in containers holding:
                                    
                                 
                        
                            
                        
                     
                           2208 30 72
                        
                        
                           
                                       – – – –
                                    
                                    
                                       2 litres or less
                                    
                                 
                        
                           0 %
                        
                     
                           2208 30 78
                        
                        
                           
                                       – – – –
                                    
                                    
                                       More than 2 litres
                                    
                                 
                        
                           0 %
                        
                     
                            
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other in containers holding:
                                    
                                 
                        
                            
                        
                     
                           2208 30 82
                        
                        
                           
                                       – – – –
                                    
                                    
                                       2 litres or less
                                    
                                 
                        
                           0 %
                        
                     
                           2208 30 88
                        
                        
                           
                                       – – – –
                                    
                                    
                                       More than 2 litres
                                    
                                 
                        
                           0 %
                        
                     
                           2208 50
                        
                        
                           
                                       –
                                    
                                    
                                       Gin and Geneva:
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Gin, in containers holding:
                                    
                                 
                        
                            
                        
                     
                           2208 50 11
                        
                        
                           
                                       – – –
                                    
                                    
                                       2 litres or less
                                    
                                 
                        
                           0 %
                        
                     
                           2208 50 19
                        
                        
                           
                                       – – –
                                    
                                    
                                       More than 2 litres
                                    
                                 
                        
                           0 %
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Geneva in containers holding:
                                    
                                 
                        
                            
                        
                     
                           2208 50 91
                        
                        
                           
                                       – – –
                                    
                                    
                                       2 litres or less
                                    
                                 
                        
                           0 %
                        
                     
                           2208 50 99
                        
                        
                           
                                       – – –
                                    
                                    
                                       More than 2 litres
                                    
                                 
                        
                           0 %
                        
                     
                           2208 60
                        
                        
                           
                                       –
                                    
                                    
                                       Vodka:
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Of an alcoholic strength by volume of 45,4 % vol or less in containers holding:
                                    
                                 
                        
                            
                        
                     
                           2208 60 11
                        
                        
                           
                                       – – –
                                    
                                    
                                       2 litres or less
                                    
                                 
                        
                           0 %
                        
                     
                           2208 60 19
                        
                        
                           
                                       – – –
                                    
                                    
                                       More than 2 litres
                                    
                                 
                        
                           0 %
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Of an alcoholic strength by volume of more than 45,4 % vol in containers holding:
                                    
                                 
                        
                            
                        
                     
                           2208 60 91
                        
                        
                           
                                       – – –
                                    
                                    
                                       2 litres or less
                                    
                                 
                        
                           0 %
                        
                     
                           2208 60 99
                        
                        
                           
                                       – – –
                                    
                                    
                                       More than 2 litres
                                    
                                 
                        
                           0 %
                        
                     
                           2208 70
                        
                        
                           
                                       –
                                    
                                    
                                       Liqueurs and cordials:
                                    
                                 
                        
                            
                        
                     
                           2208 70 10
                        
                        
                           
                                       – –
                                    
                                    
                                       In containers holding 2 litres or less
                                    
                                 
                        
                           0 %
                        
                     
                           2208 70 90
                        
                        
                           
                                       – –
                                    
                                    
                                       In containers holding more than 2 litres
                                    
                                 
                        
                           0 %
                        
                     
                           2208 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Arrack, in containers holding:
                                    
                                 
                        
                            
                        
                     
                           2208 90 11
                        
                        
                           
                                       – – –
                                    
                                    
                                       2 litres or less
                                    
                                 
                        
                           0 %
                        
                     
                           2208 90 19
                        
                        
                           
                                       – – –
                                    
                                    
                                       More than 2 litres
                                    
                                 
                        
                           0 %
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Plum, pear or cherry spirit (excluding liqueurs), in containers holding:
                                    
                                 
                        
                            
                        
                     
                           2208 90 33
                        
                        
                           
                                       – – –
                                    
                                    
                                       2 litres or less:
                                    
                                 
                        
                           0 %
                        
                     
                           2208 90 38
                        
                        
                           
                                       – – –
                                    
                                    
                                       More than 2 litres
                                    
                                 
                        
                           0 %
                        
                     
                           2208 90 41
                        
                        
                           
                                       – – – –
                                    
                                    
                                       Ouzo
                                    
                                 
                        
                           0 %
                        
                     
                           2208 90 45
                        
                        
                           
                                       – – – – – – –
                                    
                                    
                                       Calvados
                                    
                                 
                        
                           0 %
                        
                     
                           2208 90 48
                        
                        
                           
                                       – – – – – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           2208 90 52
                        
                        
                           
                                       – – – – – – – – –
                                    
                                    
                                       Korn
                                    
                                 
                        
                           0 %
                        
                     
                           2208 90 57
                        
                        
                           
                                       – – – – – – – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           2208 90 69
                        
                        
                           
                                       – – – – – –
                                    
                                    
                                       Other spirituous beverages
                                    
                                 
                        
                           0 %
                        
                     
                           2208 90 71
                        
                        
                           
                                       – – – – –
                                    
                                    
                                       Distilled from fruit
                                    
                                 
                        
                           0 %
                        
                     
                           2208 90 74
                        
                        
                           
                                       – – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           2208 90 78
                        
                        
                           
                                       – – – –
                                    
                                    
                                       Other spirituous beverages
                                    
                                 
                        
                           0 %
                        
                     
                           2402
                        
                        
                           Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:
                        
                        
                            
                        
                     
                           2402 10 00
                        
                        
                           
                                       –
                                    
                                    
                                       Cigars, cheroots and cigarillos, containing tobacco
                                    
                                 
                        
                           0 %
                        
                     
                           2402 20
                        
                        
                           
                                       –
                                    
                                    
                                       Cigarettes containing tobacco:
                                    
                                 
                        
                            
                        
                     
                           2402 20 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Containing cloves
                                    
                                 
                        
                           0 %
                        
                     
                           2402 20 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           2402 90 00
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           2403
                        
                        
                           Other manufactured tobacco and manufactures tobacco; substitutes: ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences:
                        
                        
                            
                        
                     
                           2403 10
                        
                        
                           
                                       –
                                    
                                    
                                       Smoking tobacco, whether or not containing tobacco substitutes in any proportion:
                                    
                                 
                        
                            
                        
                     
                           2403 10 10
                        
                        
                           
                                       – –
                                    
                                    
                                       In immediate packings of a net content not exceeding 500 g
                                    
                                 
                        
                           0 %
                        
                     
                           2403 10 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           2403 91 00
                        
                        
                           
                                       – –
                                    
                                    
                                       ‘Homogenised’ or ‘reconstituted tobacco’
                                    
                                 
                        
                           0 %
                        
                     
                           2403 99
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                            
                        
                     
                           2403 99 10
                        
                        
                           
                                       – – –
                                    
                                    
                                       Chewing tobacco and snuff
                                    
                                 
                        
                           0 %
                        
                     
                           2403 99 90
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           2905 45 00
                        
                        
                           
                                       – –
                                    
                                    
                                       Glycerol
                                    
                                 
                        
                           0 %
                        
                     
                           3301
                        
                        
                           Essential oils (terpenless or not), including concretes and absolutes: resinoids; extracted oleresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration: terpenic by products of the deterpenation of essential oils: aqueous distillates and aqueous solutions of essential oils:
                        
                        
                            
                        
                     
                           3301 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                           3301 90 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Terpenic by products of the deterpenation of essential oils
                                    
                                 
                        
                           0 %
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Extracted oleoresins:
                                    
                                 
                        
                            
                        
                     
                           3301 90 21
                        
                        
                           
                                       – – –
                                    
                                    
                                       Of liquorice and hops
                                    
                                 
                        
                           0 %
                        
                     
                           3301 90 30
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           3301 90 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           3302
                        
                        
                           Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as a raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages:
                        
                        
                            
                        
                     
                           3302 10
                        
                        
                           
                                       –
                                    
                                    
                                       Of a kind used in the food or drink industries
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Of the type used in the drink industries:
                                    
                                 
                        
                            
                        
                     
                           3302 10 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Of an actual alcoholic strength by volume exceeding 0,5 %
                                    
                                 
                        
                           0 %
                        
                     
                           3302 10 21
                        
                        
                           
                                       – – – – –
                                    
                                    
                                       Containing no milkfats, sucrose, isoglucose, glucose, or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch
                                    
                                 
                        
                           0 %
                        
                     
                           3501
                        
                        
                           Casein, caseinates and other casein derivates; casein glues
                        
                        
                            
                        
                     
                           3501 10
                        
                        
                           
                                       –
                                    
                                    
                                       Casein:
                                    
                                 
                        
                            
                        
                     
                           3501 10 10 (1)
                           
                        
                        
                           
                                       – –
                                    
                                    
                                       For the manufacture of regenerated textiles fibres
                                    
                                 
                        
                           0 %
                        
                     
                           3501 10 50 (1)
                           
                        
                        
                           
                                       – –
                                    
                                    
                                       For industrial uses other than the manufacture of foodstuffs or fodder
                                    
                                 
                        
                           0 %
                        
                     
                           3501 10 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           3501 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                            
                        
                     
                           3501 90 90
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           3823
                        
                        
                           Industrial monocarboxyle fatty acids; acid oils from refining: industrial fatty alcohols:
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Industrial monocarboxylic fatty acids, acid oils from refining:
                                    
                                 
                        
                            
                        
                     
                           3823 11 00
                        
                        
                           
                                       – –
                                    
                                    
                                       Stearic acid
                                    
                                 
                        
                           0 %
                        
                     
                           3823 12 00
                        
                        
                           
                                       – –
                                    
                                    
                                       Oleic acid
                                    
                                 
                        
                           0 %
                        
                     
                           3823 13 00
                        
                        
                           
                                       – –
                                    
                                    
                                       Tall oil fatty acids
                                    
                                 
                        
                           0 %
                        
                     
                           3823 19
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                            
                        
                     
                           3823 19 10
                        
                        
                           
                                       – – –
                                    
                                    
                                       Distilled fatty acids
                                    
                                 
                        
                           0 %
                        
                     
                           3823 19 30
                        
                        
                           
                                       – – –
                                    
                                    
                                       Fatty acid distillate
                                    
                                 
                        
                           0 %
                        
                     
                           3823 19 90
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                     
                           3823 70 00
                        
                        
                           
                                       –
                                    
                                    
                                       Industrial fatty alcohols
                                    
                                 
                        
                           0 %
                        
                     LIST 2
               
                           CN code 2002
                        
                        
                           Description
                        
                        
                           Applicable duties %
                        
                     
                           0403
                        
                        
                           Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa:
                        
                        
                            
                        
                     
                           0403 10
                        
                        
                           
                                       –
                                    
                                    
                                       Yoghurt
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       flavoured or containing added fruit, nuts or cocoa:
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       – – –
                                    
                                    
                                       In powder, granules or other solid forms, of a milk fat content, by weight:
                                    
                                 
                        
                            
                        
                     
                           0403 10 51
                        
                        
                           
                                       – – – –
                                    
                                    
                                       Not exceeding 1,5 %
                                    
                                 
                        
                           0 %
                        
                     
                           0403 10 53
                        
                        
                           
                                       – – – –
                                    
                                    
                                       Exceeding 1,5 % but not exceeding 27 %
                                    
                                 
                        
                           0 %
                        
                     
                           0403 10 59
                        
                        
                           
                                       – – – –
                                    
                                    
                                       Exceeding 27 %
                                    
                                 
                        
                           0 %
                        
                     
                            
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other, of a milk fat content, by weight:
                                    
                                 
                        
                            
                        
                     
                           0403 10 91
                        
                        
                           
                                       – – – –
                                    
                                    
                                       Not exceeding 3 %
                                    
                                 
                        
                           0 %
                        
                     
                           0403 10 93
                        
                        
                           
                                       – – – –
                                    
                                    
                                       Exceeding 3 % but not exceeding 6 %
                                    
                                 
                        
                           0 %
                        
                     
                           0403 10 99
                        
                        
                           
                                       – – – –
                                    
                                    
                                       Exceeding 6 %
                                    
                                 
                        
                           0 %
                        
                     
                           0403 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Flavoured or containing added fruit, nuts or cocoa:
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       – – –
                                    
                                    
                                       In powder, granules or other solid forms, of a milk fat content, by weight:
                                    
                                 
                        
                            
                        
                     
                           0403 90 71
                        
                        
                           
                                       – – – –
                                    
                                    
                                       Not exceeding 1,5 %
                                    
                                 
                        
                           0 %
                        
                     
                           0403 90 73
                        
                        
                           
                                       – – – –
                                    
                                    
                                       Exceeding 1,5 % but not exceeding 27 %
                                    
                                 
                        
                           0 %
                        
                     
                           0403 90 79
                        
                        
                           
                                       – – – –
                                    
                                    
                                       Exceeding 27 %
                                    
                                 
                        
                           0 %
                        
                     
                            
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other, of a milk fat content, by weight:
                                    
                                 
                        
                            
                        
                     
                           0403 90 91
                        
                        
                           
                                       – – – –
                                    
                                    
                                       Not exceeding 3 %
                                    
                                 
                        
                           0 %
                        
                     
                           0403 90 93
                        
                        
                           
                                       – – – –
                                    
                                    
                                       Exceeding 3 % but not exceeding 6 %
                                    
                                 
                        
                           0 %
                        
                     
                           0403 90 99
                        
                        
                           
                                       – – – –
                                    
                                    
                                       Exceeding 6 %
                                    
                                 
                        
                           0 %
                        
                     
                           0405
                        
                        
                           Butter and other fats and oils derived from milk; dairy spreads:
                        
                        
                            
                        
                     
                           0405 20
                        
                        
                           
                                       –
                                    
                                    
                                       Dairy spreads:
                                    
                                 
                        
                            
                        
                     
                           0405 20 10
                        
                        
                           
                                       – –
                                    
                                    
                                       of a fat content, by weight, of 39 % or more but less than 60 %
                                    
                                 
                        
                           0 %
                        
                     
                           0405 20 30
                        
                        
                           
                                       – –
                                    
                                    
                                       of a fat content, by weight of 60 % or more but not exceeding 75 %.
                                    
                                 
                        
                           0 %
                        
                     
                           ex 1704
                        
                        
                           Sugar confectionery (including white chocolate), not containing cocoa, other than products of subheading 1704 90 10
                        
                        
                           0 %
                        
                     
                           ex 1806
                        
                        
                           Chocolate and other food preparations containing cocoa other than products of subheading 1806 10 15
                        
                        
                           0 %
                        
                     
                           1904 90 10
                        
                        
                           Other food preparation obtained from cereals
                        
                        
                           0 %
                        
                     
                           1904 90 80
                        
                        
                           0 %
                        
                     
                           1905
                        
                        
                           Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
                        
                        
                           0 %
                        
                     
                           2005 20 10
                        
                        
                           Potatoes in the form of flour, meal or flakes
                        
                        
                           0 %
                        
                     
                           2008 99 85
                        
                        
                           Maize (corn), other than sweet corn
                        
                        
                           0 %
                        
                     
                           2008 99 91
                        
                        
                           Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch
                        
                        
                           0 %
                        
                     
                           2106 10 80
                        
                        
                           Food preparations not elsewhere specified or included
                        
                        
                           0 %
                        
                     
                           2106 90 20
                        
                        
                           0 %
                        
                     
                           2106 90 98
                        
                        
                           0 %
                        
                     LIST 3
               
                           CN code 2002
                        
                        
                           Description
                        
                        
                           Applicable duties (2)
                           
                        
                     
                           0710 40 00
                        
                        
                           Sweet corn (uncooked or cooked by steaming or boiling in water), frozen
                        
                        
                           0 % + E.A.
                        
                     
                           0711 90 30
                        
                        
                           Sweet corn provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solution), but unsuitable in that state for immediate consumption
                        
                        
                           0 % + E.A.
                        
                     
                           1517
                        
                        
                           Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of No 1516:
                        
                        
                           0 % + E.A.
                        
                     
                           1517 10 10
                        
                        
                           
                                       –
                                    
                                    
                                       Margarine, excluding liquid margarine, containing more than 10 % but not more than 15 % by weight of milk fats
                                    
                                 
                     
                           1517 90 10
                        
                        
                           
                                       –
                                    
                                    
                                       Other, containing more than 10 % but not more than 15 % by weight of milk fats
                                    
                                 
                     
                           1702 50 00
                        
                        
                           Chemically pure fructose
                        
                        
                           0 % + E.A.
                        
                     
                           ex 1901
                        
                        
                           Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods Nos 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included, other than those of CN code 1901 90 91
                        
                        
                           0 % + E.A.
                        
                     
                           ex 1902
                        
                        
                           Pasta, excluding stuffed pasta falling within CN codes 1902 20 10 and 1902 20 30; couscous, whether or not prepared
                        
                        
                           0 % + E.A.
                        
                     
                           1903 00 00
                        
                        
                           Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms
                        
                        
                           0 % + E.A.
                        
                     
                           1904
                        
                        
                           Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example cornflakes); cereals (other than maize (corn)), in grain form or in the form of flakes or other worked grains (except flour and meal), precooked or otherwise prepared, not elsewhere specified or included, other than products of 1904 90
                        
                        
                           0 % + E.A.
                        
                     
                           2001
                        
                        
                           Vegetables, fruits, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
                        
                        
                           0 % + E.A.
                        
                     
                           2001 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                     
                           2001 90 30
                        
                        
                           
                                       – –
                                    
                                    
                                       Sweet corn (Zea mays var. saccharata)
                                    
                                 
                     
                           2001 90 40
                        
                        
                           
                                       – –
                                    
                                    
                                       Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch
                                    
                                 
                     
                           2004
                        
                        
                           Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading No 2006
                        
                        
                           0 % + E.A.
                        
                     
                           2004 10
                        
                        
                           
                                       –
                                    
                                    
                                       Potatoes
                                    
                                 
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                     
                           2004 10 91
                        
                        
                           
                                       – – –
                                    
                                    
                                       In the form of flour, meal or flakes
                                    
                                 
                     
                           2004 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other vegetables and mixtures of vegetables:
                                    
                                 
                     
                           2004 90 10
                        
                        
                           Sweet corn (Zea mays var. saccharata)
                        
                     
                           2005 80 00
                        
                        
                           Sweet corn (Zea mays var. saccharata)
                        
                        
                           0 % + E.A.
                        
                     
                           2101
                        
                        
                           Extracts, essences and concentrates of coffee, tea or maté and preparations with a basis of these products
                        
                        
                           0 % + E.A.
                        
                     
                           2101 12 98
                        
                        
                           Preparations with a basis of coffee
                        
                     
                           2101 20 98
                        
                        
                           Preparations with a basis of tea or maté
                        
                     
                           2101 30 19
                        
                        
                           Other roasted coffee substitutes
                        
                     
                           2101 30 99
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                     
                           2105 00
                        
                        
                           Ice cream and other edible ice, whether or not containing cocoa
                        
                        
                           0 % + E.A.
                        
                     
                           2202 90 91
                           2202 90 95
                           2202 90 99
                        
                        
                           Other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009, containing fat obtained from heading No 0401 to 0404
                        
                        
                           0 % + E.A.
                        
                     
                           2205
                        
                        
                           Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
                        
                        
                           E.A.
                        
                     
                           2207
                        
                        
                           Undenaturated ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
                        
                        
                           E.A.
                        
                     
                           2208 40
                        
                        
                           
                                       –
                                    
                                    
                                       Rum and taffia
                                    
                                 
                        
                           E.A.
                        
                     
                           2208 90 91
                           2208 90 99
                        
                        
                           Undenaturated ethyl alcohol of an alcoholic strength by volume of less than 80 % volume
                        
                        
                           E.A.
                        
                     
                           2905 43 00
                        
                        
                           Mannitol
                        
                        
                           0 % + E.A.
                        
                     
                           2905 44
                        
                        
                           D-glucitol (sorbitol)
                        
                        
                           0 % + E.A.
                        
                     
                           3302 10 29
                        
                        
                           Mixtures of odoriferous substances and mixtures; other preparations based on odoriferous substances
                        
                        
                           0 % + E.A.
                        
                     
                           ex 3505 10
                        
                        
                           Dextrins and other modified starches, excluding esterified and etherified starches of CN code 3505 10 50
                        
                        
                           0 % + E.A.
                        
                     
                           3505 20
                        
                        
                           Glues based on starches or on dextrins or other modified starches
                        
                        
                           0 % + E.A.
                        
                     
                           3809 10
                        
                        
                           Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included with a basis of amylaceous substances
                        
                        
                           0 % + E.A.
                        
                     
                           3824 60
                        
                        
                           Sorbitol other than that of subheading 2905 44
                        
                        
                           0 % + E.A.
                        
                     
                  (1)  Entry under this subheading is subject to conditions laid down in the relevant Community provisions (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 71) and subsequent amendments).
               
                  (2)  E.A.: agricultural component as referred to in Regulation (EC) No 3448/93.
            
            
               ANNEX 2
               Concerning arrangements applicable to imports into Lebanon of processed agricultural products originating in the Community
               
                           Lebanese Customs Code
                        
                        
                           Description (1)
                           
                        
                        
                           A
                        
                        
                           B
                        
                        
                           C
                        
                     
                           Currently applied customs duty
                        
                        
                           Reduction of the customs duty in A (2)
                           
                        
                        
                           Specific provisions
                        
                     
                           0403
                        
                        
                           Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           ex 0403 10
                        
                        
                           
                                       –
                                    
                                    
                                       Yoghurt:
                                    
                                 
                        
                           70 %
                        
                        
                           Goes down to 40 %
                        
                        
                           Minimum duty LBP 1 000/semi gross kg+excise duty LBP 25/l
                        
                     
                           
                                       – –
                                    
                                    
                                       Flavoured or containing added fruit, nuts or cocoa
                                    
                                 
                     
                           ex 0403 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       – –
                                    
                                    
                                       Flavoured or containing added fruit, nuts or cocoa
                                    
                                 
                     
                           ex 0403 90 90
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           20 %
                        
                        
                           30 %
                        
                        
                           Excise duty LBP 25/l
                        
                     
                           0405
                        
                        
                           Butter and other fats and oils derived from milk; dairy spreads:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           0405 20
                        
                        
                           
                                       –
                                    
                                    
                                       Dairy spreads:
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           0501 00
                        
                        
                           Human hair, unworked, whether or not washed or scoured; waste of human hair
                        
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           0502
                        
                        
                           Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           0502 10
                        
                        
                           
                                       –
                                    
                                    
                                       Pigs', hogs' or boars' bristles and hair and waste thereof
                                    
                                 
                        
                           0 %
                        
                        
                           Already at 0 %
                        
                        
                            
                        
                     
                           0502 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                        
                           Already at 0 %
                        
                        
                            
                        
                     
                           0503 00
                        
                        
                           Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material
                        
                        
                           0 %
                        
                        
                           Already at 0 %
                        
                        
                            
                        
                     
                           0505
                        
                        
                           Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           0505 10
                        
                        
                           
                                       –
                                    
                                    
                                       Feathers of a kind used for stuffing; down
                                    
                                 
                        
                           0 %
                        
                        
                           Already at 0 %
                        
                        
                            
                        
                     
                           0505 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                        
                           Already at 0 %
                        
                        
                            
                        
                     
                           0506
                        
                        
                           Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           0506 10
                        
                        
                           
                                       –
                                    
                                    
                                       Ossein and bones treated with acid
                                    
                                 
                        
                           0 %
                        
                        
                           Already at 0 %
                        
                        
                            
                        
                     
                           0506 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                        
                           Already at 0 %
                        
                        
                            
                        
                     
                           0507
                        
                        
                           Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           0507 10
                        
                        
                           
                                       –
                                    
                                    
                                       Ivory; ivory powder and waste
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           0507 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           0508 00
                        
                        
                           Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof
                        
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           0509 00
                        
                        
                           Natural sponges of animal origin
                        
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           0510 00
                        
                        
                           Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh chilled, frozen or otherwise provisionally preserved
                        
                        
                           0 %
                        
                        
                           Already at 0 %
                        
                        
                            
                        
                     
                           0710
                        
                        
                           Vegetables (uncooked or cooked by steaming or boiling in water), frozen:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           0710 40
                        
                        
                           
                                       –
                                    
                                    
                                       Sweet corn
                                    
                                 
                        
                           35 %
                        
                        
                           Goes down to 20 %
                        
                        
                            
                        
                     
                           0711
                        
                        
                           Vegetables 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:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           ex 0711 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other vegetables; mixtures of vegetables:
                                    
                                 
                        
                           5 %
                        
                        
                           One shot reduction by 100 % on the fifth year
                        
                        
                            
                        
                     
                           
                                       – – –
                                    
                                    
                                       Sweet corn
                                    
                                 
                     
                           0903 00
                        
                        
                           Maté
                        
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           1212
                        
                        
                           Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           1212 20
                        
                        
                           
                                       –
                                    
                                    
                                       Seaweeds and other algae
                                    
                                 
                        
                           5 %
                        
                        
                           One shot reduction by 100 % on the fifth year
                        
                        
                            
                        
                     
                           1302
                        
                        
                           Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Vegetable saps and extracts:
                                    
                                 
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           1302 12
                        
                        
                           
                                       – –
                                    
                                    
                                       Of liquorice
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           1302 13
                        
                        
                           
                                       – –
                                    
                                    
                                       Of hops
                                    
                                 
                        
                           0 %
                        
                        
                           Already at 0 %
                        
                        
                            
                        
                     
                           1302 14
                        
                        
                           
                                       – –
                                    
                                    
                                       Of pyrethrum or of the roots of plants containing rotenone
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           1302 19
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                        
                           Already at 0 %
                        
                        
                            
                        
                     
                           1302 20
                        
                        
                           
                                       –
                                    
                                    
                                       Pectic substances, pectinates and pectates
                                    
                                 
                        
                           0 %
                        
                        
                           Already at 0 %
                        
                        
                            
                        
                     
                           1302 31
                        
                        
                           
                                       – –
                                    
                                    
                                       Agar-agar
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           1302 32
                        
                        
                           
                                       – –
                                    
                                    
                                       Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or sugar seeds
                                    
                                 
                        
                           0 %
                        
                        
                           Already at 0 %
                        
                        
                            
                        
                     
                           1401
                        
                        
                           Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark):
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           1401 10
                        
                        
                           
                                       –
                                    
                                    
                                       Bamboos
                                    
                                 
                        
                           0 %
                        
                        
                           Already at 0 %
                        
                        
                            
                        
                     
                           1401 20
                        
                        
                           
                                       –
                                    
                                    
                                       Rattans
                                    
                                 
                        
                           0 %
                        
                        
                           Already at 0 %
                        
                        
                            
                        
                     
                           1401 90 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Rafia
                                    
                                 
                        
                           0 %
                        
                        
                           Already at 0 %
                        
                        
                            
                        
                     
                           1401 90 90
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           1402 00
                        
                        
                           Vegetable materials of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass), whether or not put up as a layer with or without supporting material:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           1402 00 10
                        
                        
                           
                                       – – –
                                    
                                    
                                       Kapok
                                    
                                 
                        
                           0 %
                        
                        
                           Already at 0 %
                        
                        
                            
                        
                     
                           1402 00 90
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           1403 00
                        
                        
                           Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn piassava, couch-grass and istle), whether or not in hanks or bundles
                        
                        
                           0 %
                        
                        
                           Already at 0 %
                        
                        
                            
                        
                     
                           1404
                        
                        
                           Vegetable products not elsewhere specified or included:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           1404 10
                        
                        
                           
                                       –
                                    
                                    
                                       Raw vegetable materials of a kind used primarily in dyeing or tanning:
                                    
                                 
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           1404 10 10
                        
                        
                           
                                       – – –
                                    
                                    
                                       Henna leaves or henna in powder forms
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           1404 10 90
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                        
                           Already at 0 %
                        
                        
                            
                        
                     
                           1404 20
                        
                        
                           
                                       –
                                    
                                    
                                       Cotton linters
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           1404 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           1505 00
                        
                        
                           Wool grease and fatty substances derived therefrom (including lanolin)
                        
                        
                           0 %
                        
                        
                           Already at 0 %
                        
                        
                            
                        
                     
                           1506 00
                        
                        
                           Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
                        
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           1516
                        
                        
                           Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           ex 1516 20
                        
                        
                           
                                       –
                                    
                                    
                                       Vegetable fats and oils and their fractions:
                                    
                                 
                        
                           15 %
                        
                        
                           30 %
                        
                        
                            
                        
                     
                           
                                       – –
                                    
                                    
                                       Hydrogenated castor oil, so called ‘opal-wax’
                                    
                                 
                     
                           1517
                        
                        
                           Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading No 1516:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           1517 10
                        
                        
                           
                                       –
                                    
                                    
                                       Margarine, excluding liquid margarine:
                                    
                                 
                        
                           15 %
                        
                        
                           30 %
                        
                        
                            
                        
                     
                           1517 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           15 %
                        
                        
                           30 %
                        
                        
                            
                        
                     
                           1518 00
                        
                        
                           Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading No 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           1518 00 10
                        
                        
                           
                                       – – –
                                    
                                    
                                       Epoxidised oils
                                    
                                 
                        
                           0 %
                        
                        
                           Already at 0 %
                        
                        
                            
                        
                     
                           1518 00 90
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other:
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           1520 00
                        
                        
                           Glycerol, crude; glycerol waters and glycerol lyes
                        
                        
                           0 %
                        
                        
                           Already at 0 %
                        
                        
                            
                        
                     
                           1521
                        
                        
                           Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           1521 10
                        
                        
                           
                                       –
                                    
                                    
                                       Vegetable waxes
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           1521 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           1522 00
                        
                        
                           Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes:
                        
                        
                           0 %
                        
                        
                           Already at 0 %
                        
                        
                            
                        
                     
                           1702
                        
                        
                           Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           1702 50
                        
                        
                           
                                       –
                                    
                                    
                                       Chemically pure fructose
                                    
                                 
                        
                           5 %
                        
                        
                           One shot reduction by 100 % on the fifth year
                        
                        
                            
                        
                     
                           1702 90 10
                        
                        
                           
                                       –
                                    
                                    
                                       Other, including invert sugar:
                                    
                                 
                        
                           25 %
                        
                        
                           goes down to 15 %
                        
                        
                            
                        
                     
                           
                                       – –
                                    
                                    
                                       Artificial honey, whether or not mixed with natural honey
                                    
                                 
                     
                           1704
                        
                        
                           Sugar confectionery (including white chocolate), not containing cocoa:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           1704 10
                        
                        
                           
                                       –
                                    
                                    
                                       Chewing gum, whether or not sugar-coated:
                                    
                                 
                        
                           20 %
                        
                        
                           30 %
                        
                        
                            
                        
                     
                           1704 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           20 %
                        
                        
                           30 %
                        
                        
                            
                        
                     
                           1803
                        
                        
                           Cocoa paste, whether or not defatted:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           1803 10
                        
                        
                           
                                       –
                                    
                                    
                                       Not defatted
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           1803 20
                        
                        
                           
                                       –
                                    
                                    
                                       Wholly or partly defatted
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           1804 00
                        
                        
                           Cocoa butter, fat and oil
                        
                        
                           0 %
                        
                        
                           Already at 0 %
                        
                        
                            
                        
                     
                           1805 00
                        
                        
                           Cocoa powder, not containing added sugar or other sweetening matter
                        
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           1806
                        
                        
                           Chocolate and other food preparations containing cocoa:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           1806 10
                        
                        
                           
                                       –
                                    
                                    
                                       Cocoa powder, containing added sugar or other sweetening matter
                                    
                                 
                        
                           20 %
                        
                        
                           30 %
                        
                        
                            
                        
                     
                           1806 20
                        
                        
                           
                                       –
                                    
                                    
                                       Other preparations in block, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg:
                                    
                                 
                        
                           20 %
                        
                        
                           30 %
                        
                        
                            
                        
                     
                           1806 31
                        
                        
                           
                                       – –
                                    
                                    
                                       Filled
                                    
                                 
                        
                           20 %
                        
                        
                           30 %
                        
                        
                            
                        
                     
                           1806 32
                        
                        
                           
                                       – –
                                    
                                    
                                       Not filled
                                    
                                 
                        
                           20 %
                        
                        
                           30 %
                        
                        
                            
                        
                     
                           1806 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           20 %
                        
                        
                           30 %
                        
                        
                            
                        
                     
                           1901
                        
                        
                           Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading Nos 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           1901 10
                        
                        
                           
                                       –
                                    
                                    
                                       Preparations for infant use, put up for retail sale
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           1901 20
                        
                        
                           
                                       –
                                    
                                    
                                       Mixes and doughs for the preparation of bakers' wares of heading No 1905
                                    
                                 
                        
                           10 %
                        
                        
                           30 %
                        
                        
                            
                        
                     
                           1901 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           1902
                        
                        
                           Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni, couscous, whether or not prepared:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Uncooked pasta, not stuffed or otherwise prepared:
                                    
                                 
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           1902 11
                        
                        
                           
                                       – –
                                    
                                    
                                       Containing eggs
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           1902 19
                        
                        
                           
                                       – –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           1902 19 10
                        
                        
                           
                                       – – –
                                    
                                    
                                       Potato doughs in moulded forms
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           1902 19 90
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           1902 20
                        
                        
                           
                                       –
                                    
                                    
                                       Stuffed pasta whether or not cooked or otherwise prepared
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           1902 30
                        
                        
                           
                                       –
                                    
                                    
                                       Other pasta
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           1902 40
                        
                        
                           
                                       –
                                    
                                    
                                       Couscous
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           1903 00
                        
                        
                           Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms
                        
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           1904
                        
                        
                           Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes); cereals (other than maize (corn)), in grain form, or in the form of flakes or other worked grains (except flour and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           1904 10
                        
                        
                           
                                       –
                                    
                                    
                                       Prepared foods obtained by the swelling or roasting of cereals or cereal products:
                                    
                                 
                        
                           10 %
                        
                        
                           30 %
                        
                        
                            
                        
                     
                           1904 20
                        
                        
                           
                                       –
                                    
                                    
                                       Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals:
                                    
                                 
                        
                           10 %
                        
                        
                           30 %
                        
                        
                            
                        
                     
                           1904 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           10 %
                        
                        
                           30 %
                        
                        
                            
                        
                     
                           1905
                        
                        
                           Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           1905 10
                        
                        
                           
                                       –
                                    
                                    
                                       Crispbread
                                    
                                 
                        
                           20 %
                        
                        
                           30 %
                        
                        
                            
                        
                     
                           1905 20
                        
                        
                           
                                       –
                                    
                                    
                                       Gingerbread and the like
                                    
                                 
                        
                           20 %
                        
                        
                           30 %
                        
                        
                            
                        
                     
                           1905 30
                        
                        
                           
                                       –
                                    
                                    
                                       Sweet biscuits, waffles and wafers:
                                    
                                 
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           1905 31
                        
                        
                           
                                       – –
                                    
                                    
                                       Sweet biscuits
                                    
                                 
                        
                           20 %
                        
                        
                           30 %
                        
                        
                            
                        
                     
                           1905 32
                        
                        
                           
                                       – –
                                    
                                    
                                       Waffles and wafers
                                    
                                 
                        
                           20 %
                        
                        
                           30 %
                        
                        
                            
                        
                     
                           1905 40
                        
                        
                           
                                       –
                                    
                                    
                                       Rusks, toasted bread and similar toasted products
                                    
                                 
                        
                           20 %
                        
                        
                           30 %
                        
                        
                            
                        
                     
                           1905 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           1905 90 10
                        
                        
                           
                                       – – –
                                    
                                    
                                       Empty cachets of a kind suitable for pharmaceutical use
                                    
                                 
                        
                           0 %
                        
                        
                           Already at 0 %
                        
                        
                            
                        
                     
                           1905 90 90
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           20 %
                        
                        
                           30 %
                        
                        
                            
                        
                     
                           2001
                        
                        
                           Vegetables, fruits, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           2001 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                           70 %
                        
                        
                           30 %
                        
                        
                           Minimum duty LBP 1 000/gross kg
                        
                     
                           ex 2001 90 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Sweet corn (Zea mays var. saccharata)
                                    
                                 
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch
                                    
                                 
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Palm hearts
                                    
                                 
                     
                           2004
                        
                        
                           Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading No 2006
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           ex 2004 10
                        
                        
                           
                                       –
                                    
                                    
                                       Potatoes:
                                    
                                 
                        
                           70 %
                        
                        
                           Goes down to 40 %
                        
                        
                           Minimum duty LBP 1 200/gross kg
                        
                     
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                     
                           
                                       – – –
                                    
                                    
                                       In the form of flour, meal or flakes
                                    
                                 
                     
                           2004 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other vegetables and mixtures of vegetables:
                                    
                                 
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           ex 2004 90 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Sweet corn (Zea mays var. saccharata)
                                    
                                 
                        
                           35 %
                        
                        
                           Goes down to 20 %
                        
                        
                            
                        
                     
                           2005
                        
                        
                           Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No 2006
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           ex 2005 20
                        
                        
                           
                                       –
                                    
                                    
                                       Potatoes:
                                    
                                 
                        
                           70 %
                        
                        
                           Goes down to 40 %
                        
                        
                           Minimum duty LBP 1 200/gross kg
                        
                     
                           
                                       – –
                                    
                                    
                                       In the form of flour, meal or flakes
                                    
                                 
                     
                           2005 80
                        
                        
                           
                                       –
                                    
                                    
                                       Sweet corn (Zea mays var. saccharata)
                                    
                                 
                        
                           35 %
                        
                        
                           Goes down to 20 %
                        
                        
                            
                        
                     
                           2008
                        
                        
                           Fruits, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           ex 2008 11
                        
                        
                           
                                       –
                                    
                                    
                                       Nuts, ground-nuts and other seeds, whether or not mixed together:
                                    
                                 
                        
                           30 %
                        
                        
                           Goes down to 15 %
                        
                        
                            
                        
                     
                           
                                       – – –
                                    
                                    
                                       Peanut butter
                                    
                                 
                     
                           2008 91
                        
                        
                           
                                       – –
                                    
                                    
                                       Palm hearts
                                    
                                 
                        
                           30 %
                        
                        
                           Goes down to 15 %
                        
                        
                            
                        
                     
                           ex 2008 99
                        
                        
                           
                                       – –
                                    
                                    
                                       Other:
                                    
                                 
                        
                           30 %
                        
                        
                           30 %
                        
                        
                            
                        
                     
                           
                                       – – – – –
                                    
                                    
                                       Maize (corn), other than sweet corn (Zea mays var. saccharata)
                                    
                                 
                     
                           
                                       – – – – –
                                    
                                    
                                       Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch
                                    
                                 
                     
                           2101
                        
                        
                           Extracts, essences and concentrates, of coffee, tea or maté‚ and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
                                    
                                 
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           2101 11
                        
                        
                           
                                       – –
                                    
                                    
                                       Extracts; essences or concentrates
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           2101 12
                        
                        
                           
                                       – –
                                    
                                    
                                       Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           2101 20
                        
                        
                           
                                       –
                                    
                                    
                                       Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences and concentrates or with a basis of tea or maté
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           2101 30
                        
                        
                           
                                       –
                                    
                                    
                                       Roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           2102
                        
                        
                           Yeasts (active or inactive); other single-cell microorganisms, dead (but not including vaccines of heading No 3002); prepared baking powders:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           2102 10
                        
                        
                           
                                       –
                                    
                                    
                                       Active yeasts
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           2102 20
                        
                        
                           
                                       –
                                    
                                    
                                       Inactive yeasts; other single-cell micro-organisms, dead
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           2102 30
                        
                        
                           
                                       –
                                    
                                    
                                       Prepared baking powders
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           2103
                        
                        
                           Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           2103 10
                        
                        
                           
                                       –
                                    
                                    
                                       Soya sauce
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           2103 20
                        
                        
                           
                                       –
                                    
                                    
                                       Tomato ketchup and other tomato sauces
                                    
                                 
                        
                           35 %
                        
                        
                           Goes down to 20 %
                        
                        
                            
                        
                     
                           2103 30
                        
                        
                           
                                       –
                                    
                                    
                                       Mustard flour and meal and prepared mustard
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           2103 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           2104
                        
                        
                           Soups and broths and preparations therefor; homogenised composite food preparations:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           2104 10
                        
                        
                           
                                       –
                                    
                                    
                                       Soups and broths and preparation therefor
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           2104 20
                        
                        
                           
                                       –
                                    
                                    
                                       Homogenised composite food preparations
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           2105 00
                        
                        
                           Ice cream and other edible ice, whether or not containing cocoa
                        
                        
                           40 %
                        
                        
                           Goes down to 20 %
                        
                        
                            
                        
                     
                           2106
                        
                        
                           Food preparations not elsewhere specified or included:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           2106 10
                        
                        
                           
                                       –
                                    
                                    
                                       Protein concentrates and textured protein substances
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           2106 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           2106 90 10
                        
                        
                           
                                       – – –
                                    
                                    
                                       Non-alcoholic preparations of a kind used in the manufacture of beverages
                                    
                                 
                        
                           5 %
                        
                        
                            
                        
                        
                           100 %
                        
                     
                           2106 90 20
                        
                        
                           
                                       – – –
                                    
                                    
                                       Flavoured or coloured syrups
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           2106 90 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           2201
                        
                        
                           Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           2201 10
                        
                        
                           
                                       –
                                    
                                    
                                       Mineral waters and aerated waters:
                                    
                                 
                        
                           25 %
                        
                        
                           Goes down to 15 %
                        
                        
                           excise duty LBP 25/l
                        
                     
                           2201 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           25 %
                        
                        
                           Goes down to 15 %
                        
                        
                            
                        
                     
                           2202
                        
                        
                           Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           2202 10
                        
                        
                           
                                       –
                                    
                                    
                                       Waters including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured
                                    
                                 
                        
                           20 %
                        
                        
                           30 %
                        
                        
                           excise duty LBP 25/l
                        
                     
                           2202 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           20 %
                        
                        
                           30 %
                        
                        
                           excise duty LBP 25/l
                        
                     
                           2203
                        
                        
                           Beer made from malt
                        
                        
                           40 %
                        
                        
                           Goes down to 25 %
                        
                        
                           excise duty LBP 60/l
                        
                     
                           2205
                        
                        
                           Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           2205 10
                        
                        
                           
                                       –
                                    
                                    
                                       In containers holding 2 litres or less
                                    
                                 
                        
                           15 %
                        
                        
                           100 %
                        
                        
                           excise duty LBP 200/l
                        
                     
                           2205 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           15 %
                        
                        
                           100 %
                        
                        
                           excise duty LBP 200/l
                        
                     
                           2207
                        
                        
                           Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           2207 10
                        
                        
                           
                                       –
                                    
                                    
                                       Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher
                                    
                                 
                        
                           15 %
                        
                        
                           100 %
                        
                        
                           excise duty LBP 200/l
                        
                     
                           2207 20
                        
                        
                           
                                       –
                                    
                                    
                                       Ethyl alcohol and other spirits, denatured, of any strength
                                    
                                 
                        
                           15 %
                        
                        
                           100 %
                        
                        
                           excise duty LBP 150/l
                        
                     
                           2208
                        
                        
                           Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           2208 20
                        
                        
                           
                                       –
                                    
                                    
                                       Spirits obtained by distilling grape wine or grape marc
                                    
                                 
                        
                           15 %
                        
                        
                           100 %
                        
                        
                           excise duty LBP 200/l
                        
                     
                           2208 30
                        
                        
                           
                                       –
                                    
                                    
                                       Whiskies:
                                    
                                 
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           2208 30 10
                        
                        
                           
                                       – – –
                                    
                                    
                                       Of an alcoholic strength of 50° or more, put up for retail sale in bottles, flasks or the like, holding not more than 5 litres
                                    
                                 
                        
                           15 %
                        
                        
                           100 %
                        
                        
                           excise duty LBP 400/l
                        
                     
                           2208 30 20
                        
                        
                           
                                       – – –
                                    
                                    
                                       Of an alcoholic strength of 60° or more, in containers holding 200 litres or more
                                    
                                 
                        
                           15 %
                        
                        
                           100 %
                        
                        
                           excise duty LBP 400/l
                        
                     
                           2208 30 90
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           15 %
                        
                        
                           100 %
                        
                        
                           excise duty LBP 400/l
                        
                     
                           2208 40
                        
                        
                           
                                       –
                                    
                                    
                                       Rum and taffia
                                    
                                 
                        
                           15 %
                        
                        
                           100 %
                        
                        
                           excise duty LBP 400/l
                        
                     
                           2208 50
                        
                        
                           
                                       –
                                    
                                    
                                       Gin and Geneva
                                    
                                 
                        
                           15 %
                        
                        
                           100 %
                        
                        
                           excise duty LBP 400/l
                        
                     
                           2208 60
                        
                        
                           
                                       –
                                    
                                    
                                       Vodka
                                    
                                 
                        
                           15 %
                        
                        
                           100 %
                        
                        
                           excise duty LBP 400/l
                        
                     
                           2208 70
                        
                        
                           
                                       –
                                    
                                    
                                       Liqueurs and cordials
                                    
                                 
                        
                           15 %
                        
                        
                           100 %
                        
                        
                           excise duty LBP 400/l
                        
                     
                           2208 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           2208 90 10
                        
                        
                           
                                       – – –
                                    
                                    
                                       Ethyl alcohol
                                    
                                 
                        
                           15 %
                        
                        
                           100 %
                        
                        
                           excise duty LBP 200/l
                        
                     
                           2208 90 20
                        
                        
                           
                                       – – –
                                    
                                    
                                       Arrack obtained from grapes
                                    
                                 
                        
                           70 %
                        
                        
                           30 %
                        
                        
                           excise duty LBP 200/l
                        
                     
                           2208 90 90
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           15 %
                        
                        
                           100 %
                        
                        
                           excise duty LBP 400/l
                        
                     
                           2402
                        
                        
                           Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           2402 10
                        
                        
                           
                                       –
                                    
                                    
                                       Cigars, cheroots and cigarillos containing tobacco
                                    
                                 
                        
                           8 %
                        
                        
                           0 %
                        
                        
                           Excise duty 48 %
                        
                     
                           2402 20
                        
                        
                           
                                       –
                                    
                                    
                                       Cigarettes containing tobacco
                                    
                                 
                        
                           90 %
                        
                        
                           0 %
                        
                        
                           Excise duty 48 %
                        
                     
                           2402 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           90 %
                        
                        
                           0 %
                        
                        
                           Excise duty 48 %
                        
                     
                           2403
                        
                        
                           Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           2403 10
                        
                        
                           
                                       –
                                    
                                    
                                       Smoking tobacco, wether or not containing tobacco substitutes in any proportion
                                    
                                 
                        
                           8 %
                        
                        
                           0 %
                        
                        
                           Excise duty 48 %
                        
                     
                           2403 91
                        
                        
                           
                                       – –
                                    
                                    
                                       Other ‘homogenised’ or ‘reconstituted’ tobacco
                                    
                                 
                        
                           90 %
                        
                        
                           0 %
                        
                        
                           Excise duty 48 %
                        
                     
                           2403 99
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           90 %
                        
                        
                           0 %
                        
                        
                           Excise duty 48 %
                        
                     
                           2905
                        
                        
                           Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other polyhydric alcohols:
                                    
                                 
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           2905 43
                        
                        
                           
                                       – –
                                    
                                    
                                       Mannitol
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           2905 44
                        
                        
                           
                                       – –
                                    
                                    
                                       D-glucitol (sorbitol)
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           2905 45
                        
                        
                           
                                       – –
                                    
                                    
                                       Glycerol
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           3301
                        
                        
                           Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           3301 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           3301 90 10
                        
                        
                           
                                       – – –
                                    
                                    
                                       Residual terpenic by-products obtained from the deterpenation of essential oils
                                    
                                 
                        
                           0 %
                        
                        
                           Is already at 0 %
                        
                        
                            
                        
                     
                           3301 90 20
                        
                        
                           
                                       – – –
                                    
                                    
                                       Concentrates of essential oils in fats, in fixed oils, or in waxes and the like, obtained by enfleurage or maceration
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           3301 90 30
                        
                        
                           
                                       – – – –
                                    
                                    
                                       Distilled rose water, distilled orange blossom water
                                    
                                 
                        
                           70 %
                        
                        
                           30 %
                        
                        
                           Minimum duty LBP 5 000/l
                        
                     
                           3301 90 90
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           3302
                        
                        
                           Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as a raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           3302 10
                        
                        
                           
                                       –
                                    
                                    
                                       Of a kind used in the food or drink industries
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           3501
                        
                        
                           Casein, caseinates and other casein derivates; casein glues:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           3501 10
                        
                        
                           
                                       –
                                    
                                    
                                       Casein
                                    
                                 
                        
                           0 %
                        
                        
                           Already at 0 %
                        
                        
                            
                        
                     
                           3501 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           3501 90 10
                        
                        
                           
                                       – – –
                                    
                                    
                                       Casein glues
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           3501 90 90
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                        
                           Is already at 0 %
                        
                        
                            
                        
                     
                           3505
                        
                        
                           Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           3505 10
                        
                        
                           
                                       –
                                    
                                    
                                       Dextrins and other modified starches
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           3505 20
                        
                        
                           
                                       –
                                    
                                    
                                       Glues
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                           3809
                        
                        
                           Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           3809 10
                        
                        
                           
                                       –
                                    
                                    
                                       With a basis of amylaceouos substances
                                    
                                 
                        
                           0 %
                        
                        
                           Is already at 0 %
                        
                        
                            
                        
                     
                           3823
                        
                        
                           Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Industrial monocarboxylic fatty acids, acid oils from refining:
                                    
                                 
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           3823 11
                        
                        
                           
                                       – –
                                    
                                    
                                       Stearic acid
                                    
                                 
                        
                           0 %
                        
                        
                           Is already at 0 %
                        
                        
                            
                        
                     
                           3823 12
                        
                        
                           
                                       – –
                                    
                                    
                                       Oleic acid
                                    
                                 
                        
                           0 %
                        
                        
                           Is already at 0 %
                        
                        
                            
                        
                     
                           3823 13
                        
                        
                           
                                       – –
                                    
                                    
                                       Tall oil fatty acids
                                    
                                 
                        
                           0 %
                        
                        
                           Is already at 0 %
                        
                        
                            
                        
                     
                           3823 19
                        
                        
                           
                                       – –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           3823 19 10
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other fatty acids containing by weight 85 % or more of acid
                                    
                                 
                        
                           0 %
                        
                        
                           Is already at 0 %
                        
                        
                            
                        
                     
                           3823 19 20
                        
                        
                           
                                       – – –
                                    
                                    
                                       Acid oils from refining, other than olive oil
                                    
                                 
                        
                           0 %
                        
                        
                           Is already at 0 %
                        
                        
                            
                        
                     
                           3823 19 90
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0 %
                        
                        
                           Is already at 0 %
                        
                        
                            
                        
                     
                           3824
                        
                        
                           Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included:
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           3824 60
                        
                        
                           
                                       –
                                    
                                    
                                       Sorbitol other than that of subheading 2905 44
                                    
                                 
                        
                           5 %
                        
                        
                           100 %
                        
                        
                            
                        
                     
                  (1)  Notwithstanding the rules for the implementation of the Lebanese customs Nomenclature, the wording of the description of the products is to be considered as having no more than an indicative value, the preferential scheme being determined, within the context of this Annex, by the coverage of the Lebanese customs code. Where ex codes are indicated, the preferential scheme is to be determined by application of the code and description taken together.
               
                  (2)  The reduction in column B of the customs duty in A shall neither apply to the minimum duty nor to the excise duty in C.
            
         
         
            PROTOCOL 4
            concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation
            TABLE OF CONTENTS
            TITLE I —   GENERAL PROVISIONS
            
                        — Article 1
                     
                     Definitions
                  TITLE II —   DEFINITION OF THE CONCEPT OF ORIGINATING PRODUCTS
            
                        — Article 2
                     
                     General requirements
                  
                        — Article 3
                     
                     Bilateral cumulation of origin
                  
                        — Article 4
                     
                     Diagonal cumulation of origin
                  
                        — Article 5
                     
                     Wholly obtained products
                  
                        — Article 6
                     
                     Sufficiently worked or processed products
                  
                        — Article 7
                     
                     Insufficient working or processing operations
                  
                        — Article 8
                     
                     Unit of qualification
                  
                        — Article 9
                     
                     Accessories, spare parts and tools
                  
                        — Article 10
                     
                     Sets
                  
                        — Article 11
                     
                     Neutral elements
                  TITLE III —   TERRITORIAL REQUIREMENTS
            
                        — Article 12
                     
                     Principle of territoriality
                  
                        — Article 13
                     
                     Direct transport
                  
                        — Article 14
                     
                     Exhibitions
                  TITLE IV —   DRAWBACK OR EXEMPTION
            
                        — Article 15
                     
                     Prohibition of drawback of, or exemption from, customs duties (amended)
                  TITLE V —   PROOF OF ORIGIN
            
                        — Article 16
                     
                     General requirements
                  
                        — Article 17
                     
                     Procedure for the issue of a movement certificate EUR.1
                  
                        — Article 18
                     
                     Movement certificates EUR.1 issued retrospectively
                  
                        — Article 19
                     
                     Issue of a duplicate movement certificate EUR.1
                  
                        — Article 20
                     
                     Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously
                  
                        — Article 21
                     
                     Conditions for making out an invoice declaration
                  
                        — Article 22
                     
                     Approved exporter
                  
                        — Article 23
                     
                     Validity of proof of origin
                  
                        — Article 24
                     
                     Submission of proof of origin
                  
                        — Article 25
                     
                     Importation by instalments
                  
                        — Article 26
                     
                     Exemptions from proof of origin
                  
                        — Article 27
                     
                     Supporting documents
                  
                        — Article 28
                     
                     Preservation of proof of origin and supporting documents
                  
                        — Article 29
                     
                     Discrepancies and formal errors
                  
                        — Article 30
                     
                     Amounts expressed in ero
                  TITLE VI —   ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
            
                        — Article 31
                     
                     Mutual assistance
                  
                        — Article 32
                     
                     Verification of proofs of origin
                  
                        — Article 33
                     
                     Dispute settlement
                  
                        — Article 34
                     
                     — Penalties
                  
                        — Article 35
                     
                     Free zones
                  TITLE VII —   CEUTA AND MELILLA
            
                        — Article 36
                     
                     Application of the Protocol
                  
                        — Article 37
                     
                     Special conditions
                  TITLE VIII —   FINAL PROVISIONS
            
                        — Article 38
                     
                     Amendments to the Protocol
                  
                        — Article 39
                     
                     Implementation of the Protocol
                  
                        — Article 40
                     
                     Goods in transit or storage
                  ANNEXES
            
                        — Annex I
                     
                     Introductory notes to the list in Annex II
                  
                        — Annex II
                     
                     List of working or processing required to be carried out on non-originating materials in order that the products manufactured can obtain originating status.
                  
                        — Annex IIa
                     
                     List of working or processing required to be carried out on non-originating materials in order that the product manufactured referred to in Article 6(2) can obtain originating status
                  
                        — Annex III
                     
                     List of products originating in Turkey to which the provisions of Article 4 do not apply, listed in the order of HS Chapters and Headings
                  
                        — Annex IV
                     
                     Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1
                  
                        — Annex V
                     
                     Invoice declaration
                  
                        — Annex VI
                     
                     Joint declarations
                  TITLE I
            GENERAL PROVISIONS
            Article 1
            Definitions
            For the purposes of this Protocol:
            
                        (a)
                     
                     
                        ‘manufacture’ means any kind of working or processing including assembly or specific operations;
                     
                  
                        (b)
                     
                     
                        ‘material’ means any ingredient, raw material, component or part, etc., used in the manufacture of the product;
                     
                  
                        (c)
                     
                     
                        ‘product’ means the product being manufactured, even if it is intended for later use in another manufacturing operation;
                     
                  
                        (d)
                     
                     
                        ‘goods’ means both materials and products;
                     
                  
                        (e)
                     
                     
                        ‘customs value’ means the value as determined in accordance with the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation);
                     
                  
                        (f)
                     
                     
                        ‘ex-works price’ means the price paid for the product ex-works to the manufacturer in the Community or Lebanon in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported;
                     
                  
                        (g)
                     
                     
                        ‘value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the Community or Lebanon;
                     
                  
                        (h)
                     
                     
                        ‘value of originating materials’ means the value of such materials as defined in subparagraph (g) applied mutatis mutandis;
                     
                  
                        (i)
                     
                     
                        ‘added value’ shall be taken to be the ex-works price minus the customs value of each of the products incorporated which did not originate in the country in which those products were obtained;
                     
                  
                        (j)
                     
                     
                        ‘chapters’ and ‘headings’ mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonised Commodity Description and Coding System, referred to in this Protocol as ‘the Harmonised System’ or ‘HS’;
                     
                  
                        (k)
                     
                     
                        ‘classified’ refers to the classification of a product or material under a particular heading;
                     
                  
                        (l)
                     
                     
                        ‘consignment’ means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;
                     
                  
                        (m)
                     
                     
                        ‘territories’ includes territorial waters.
                     
                  TITLE II
            DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’
            Article 2
            General requirements
            1.   For the purpose of implementing this Agreement, the following products shall be considered as originating in the Community:
            
                        (a)
                     
                     
                        products wholly obtained in the Community within the meaning of Article 5 of this Protocol;
                     
                  
                        (b)
                     
                     
                        products obtained in the Community incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the Community within the meaning of Article 6 of this Protocol.
                     
                  2.   For the purpose of implementing this Agreement, the following products shall be considered as originating in Lebanon:
            
                        (a)
                     
                     
                        products wholly obtained in Lebanon within the meaning of Article 5 of this Protocol;
                     
                  
                        (b)
                     
                     
                        products obtained in Lebanon incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in Lebanon within the meaning of Article 6 of this Protocol.
                     
                  Article 3
            Bilateral cumulation of origin
            1.   Materials originating in the Community shall be considered as materials originating in Lebanon when incorporated into a product obtained there. It shall not be necessary that such materials have undergone sufficient working or processing, provided they have undergone working or processing going beyond that referred to in Article 7(1) of this Protocol.
            2.   Materials originating in Lebanon shall be considered as materials originating in the Community when incorporated into a product obtained there. It shall not be necessary that such materials have undergone sufficient working or processing, provided they have undergone working or processing going beyond that referred to in Article 7(1) of this Protocol.
            Article 4
            Diagonal cumulation of origin
            1.   Subject to the provisions of paragraphs 2 and 3, materials originating in any of the countries which are signatory to a European-Mediterranean Association Agreement, within the meaning of the Agreements between the Community and Lebanon and these countries shall be considered as originating in the Community or Lebanon when incorporated into a product obtained there. It shall not be necessary that such materials have undergone sufficient working or processing.
            This paragraph shall not apply to materials originating in Turkey which are mentioned in the list at Annex III to this Protocol.
            2.   Products which have acquired originating status by virtue of paragraph 1 shall only continue to be considered as products originating in the Community or Lebanon when the value added there exceeds the value of the materials used originating in any one of the other countries referred to in paragraph 1. If this is not so, the products concerned shall be considered as originating in the country referred to in paragraph 1 which accounts for the highest value of originating materials used. In the allocation of origin, no account shall be taken of materials originating in the other countries referred to in paragraph 1 which have undergone sufficient working or processing in the Community or Lebanon.
            3.   The cumulation provided for in this Article may only be applied where the materials used have acquired the status of originating products by an application of rules of origin identical to the rules in this Protocol. The Community and Lebanon shall provide each other, through the European Commission with details of agreements and their corresponding rules of origin which have been concluded with the other countries referred to in paragraph 1.
            4.   Once the requirements laid down in paragraph 3 have been fulfilled, and a date for the entry into force of these provisions has been agreed, each party shall fulfill its own notification and information obligations.
            Article 5
            Wholly obtained products
            1.   The following shall be considered as wholly obtained in the Community or Lebanon:
            
                        (a)
                     
                     
                        mineral products extracted from their soil or from their seabed;
                     
                  
                        (b)
                     
                     
                        vegetable products harvested there;
                     
                  
                        (c)
                     
                     
                        live animals born and raised there;
                     
                  
                        (d)
                     
                     
                        products from live animals raised there;
                     
                  
                        (e)
                     
                     
                        products obtained by hunting or fishing conducted there;
                     
                  
                        (f)
                     
                     
                        products of sea fishing and other products taken from the sea outside the territorial waters of the Community or Lebanon by their vessels;
                     
                  
                        (g)
                     
                     
                        products made aboard their factory ships exclusively from products referred to in subparagraph (f);
                     
                  
                        (h)
                     
                     
                        used Articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste;
                     
                  
                        (i)
                     
                     
                        waste and scrap resulting from manufacturing operations conducted there;
                     
                  
                        (j)
                     
                     
                        products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;
                     
                  
                        (k)
                     
                     
                        goods produced there exclusively from the products specified in subparagraphs (a) to (j).
                     
                  2.   The terms ‘their vessels’ and ‘their factory ships’ in paragraph 1(f) and (g) shall apply only to vessels and factory ships:
            
                        (a)
                     
                     
                        which are registered or recorded in an EC Member State or in Lebanon;
                     
                  
                        (b)
                     
                     
                        which sail under the flag of an EC Member State or of Lebanon;
                     
                  
                        (c)
                     
                     
                        which are owned to an extent of at least 50 per cent by nationals of EC Member States or of Lebanon, or by a company with its head office in one of these States, of which the manager or managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of EC Member States or of Lebanon and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those States or to public bodies or nationals of the said States;
                     
                  
                        (d)
                     
                     
                        of which the master and officers are nationals of EC Member States or of Lebanon;
                        and
                     
                  
                        (e)
                     
                     
                        of which at least 75 % f the crew are nationals of EC Member States or of Lebanon.
                     
                  Article 6
            Sufficiently worked or processed products
            1.   For the purposes of Article 2, products which are not wholly obtained are considered to be sufficiently worked or processed when the conditions set out in the list in Annex II are fulfilled.
            The conditions referred to above indicate, for all products covered by this Agreement, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. Accordingly, it follows that if a product, which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.
            2.   Notwithstanding paragraph 1, the products which are not wholly obtained and listed in Annex II(a) are considered to be sufficiently worked or processed when the conditions set out in the list in Annex II(a) are fulfilled.
            The provision of this paragraph shall apply for three years following the entry into force of this Agreement.
            3.   Notwithstanding paragraph 1 and 2, non-originating materials which, according to the conditions set out in the list, should not be used in the manufacture of a product may nevertheless be used, provided that:
            
                        (a)
                     
                     
                        their total value does not exceed 10 % of the ex-works price of the product;
                     
                  
                        (b)
                     
                     
                        any of the percentages given in the list for the maximum value of non-originating materials are not exceeded through the application of this paragraph.
                     
                  This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonised System.
            4.   Paragraphs 1, 2 and 3 shall apply except as provided in Article 7.
            Article 7
            Insufficient working or processing operations
            1.   Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 6 are satisfied:
            
                        (a)
                     
                     
                        operations to ensure the preservation of products in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations);
                     
                  
                        (b)
                     
                     
                        simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of Articles), washing, painting, cutting up;
                     
                  
                        (c)
                     
                     
                        
                                    (i)
                                 
                                 
                                    changes of packaging and breaking up and assembly of packages;
                                 
                              
                                    (ii)
                                 
                                 
                                    simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards, etc., and all other simple packaging operations;
                                 
                              
                  
                        (d)
                     
                     
                        affixing marks, labels and other like distinguishing signs on products or their packaging;
                     
                  
                        (e)
                     
                     
                        simple mixing of products, whether or not of different kinds, where one or more components of the mixtures do not meet the conditions laid down in this Protocol to enable them to be considered as originating in the Community or Lebanon;
                     
                  
                        (f)
                     
                     
                        simple assembly of parts to constitute a complete product;
                     
                  
                        (g)
                     
                     
                        a combination of two or more operations specified in subparagraphs (a) to (f);
                     
                  
                        (h)
                     
                     
                        slaughter of animals.
                     
                  2.   All the operations carried out in either the Community or Lebanon on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.
            Article 8
            Unit of qualification
            1.   The unit of qualification for the application of the provisions of this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonised System.
            Accordingly, it follows that:
            
                        (a)
                     
                     
                        when a product composed of a group or assembly of Articles is classified under the terms of the Harmonised System in a single heading, the whole constitutes the unit of qualification;
                     
                  
                        (b)
                     
                     
                        when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each product must be taken individually when applying the provisions of this Protocol.
                     
                  2.   Where, under General Rule 5 of the Harmonised System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.
            Article 9
            Accessories, spare parts and tools
            Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.
            Article 10
            Sets
            Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 % of the ex-works price of the set.
            Article 11
            Neutral elements
            In order to determine whether a product originates, it shall not be necessary to determine the origin of the following which might be used in its manufacture:
            
                        (a)
                     
                     
                        energy and fuel;
                     
                  
                        (b)
                     
                     
                        plant and equipment;
                     
                  
                        (c)
                     
                     
                        machines and tools;
                     
                  
                        (d)
                     
                     
                        goods which do not enter and which are not intended to enter into the final composition of the product.
                     
                  TITLE III
            TERRITORIAL REQUIREMENTS
            Article 12
            Principle of territoriality
            1.   The conditions set out in Title II relative to the acquisition of originating status must be fulfilled without interruption in the Community or Lebanon, except as provided for in Article 4.
            2.   If originating goods exported from the Community or Lebanon to another country are returned, except insofar as provided for in Article 4 they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:
            
                        (a)
                     
                     
                        the goods returned are the same goods as those exported;
                        and
                     
                  
                        (b)
                     
                     
                        they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.
                     
                  Article 13
            Direct transport
            1.   The preferential treatment provided for under this Agreement applies only to products, satisfying the requirements of this Protocol, which are transported directly between the Community and Lebanon or through the territories of the other countries referred to in Article 4. However, products constituting one single consignment may be transported through other territories with, should the occasion arise, trans-shipment or temporary warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.
            Originating products may be transported by pipeline across territory other than that of the Community or Lebanon.
            2.   Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the customs authorities of the importing country by the production of:
            
                        (a)
                     
                     
                        a single transport document covering the passage from the exporting country through the country of transit;
                        or
                     
                  
                        (b)
                     
                     
                        a certificate issued by the customs authorities of the country of transit:
                        
                                    (i)
                                 
                                 
                                    giving an exact description of the products;
                                 
                              
                                    (ii)
                                 
                                 
                                    stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used;
                                    and
                                 
                              
                                    (iii)
                                 
                                 
                                    certifying the conditions under which the products remained in the transit country;
                                 
                              or
                     
                  
                        (c)
                     
                     
                        failing these, any substantiating documents.
                     
                  Article 14
            Exhibitions
            1.   Originating products, sent for exhibition in a country other than those referred to in Article 4 and sold after the exhibition for importation in the Community or Lebanon shall benefit on importation from the provisions of this Agreement provided it is shown to the satisfaction of the customs authorities that:
            
                        (a)
                     
                     
                        an exporter has consigned these products from the Community or Lebanon to the country in which the exhibition is held and has exhibited them there;
                     
                  
                        (b)
                     
                     
                        the products have been sold or otherwise disposed of by that exporter to a person in the Community or Lebanon;
                     
                  
                        (c)
                     
                     
                        the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition;
                        and
                     
                  
                        (d)
                     
                     
                        the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.
                     
                  2.   A proof of origin must be issued or made out in accordance with the provisions of Title V and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.
            3.   Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.
            TITLE IV
            DRAWBACK OR EXEMPTION
            Article 15
            Prohibition of drawback of, or exemption from, customs duties
            1.   Non-originating materials used in the manufacture of products originating in the Community, in Lebanon or in one of the other countries referred to in Article 4 for which a proof of origin is issued or made out in accordance with the provisions of Title V shall not be subject in the Community or Lebanon to drawback of, or exemption from, customs duties of whatever kind.
            2.   The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in the Community or Lebanon to materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there.
            3.   The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.
            4.   The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within the meaning of Article 8(2), accessories, spare parts and tools within the meaning of Article 9 and products in a set within the meaning of Article 10 when such items are non-originating.
            5.   The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of the kind to which this Agreement applies. Furthermore, they shall not preclude the application of an export refund system for agricultural products, applicable upon export in accordance with the provisions of this Agreement.
            6.   The provisions of this Article shall not apply for six years following the entry into force of this Agreement.
            7.   After the entry into force of the provisions of this Article and notwithstanding paragraph 1, Lebanon may apply arrangements for drawback of, or exemption from, customs duties or charges having an equivalent effect, applicable to materials used in the manufacture of originating products, subject to the following provisions:
            
                        (a)
                     
                     
                        a 5 % rate of customs charge shall be retained in respect of products falling within Chapters 25 to 49 and 64 to 97 of the Harmonised System, or such lower rate as in force in Lebanon;
                     
                  
                        (b)
                     
                     
                        a 10 % rate of customs charge shall be retained in respect of products falling within Chapters 50 to 63 of the Harmonised System, or such lower rate as in force in Lebanon.
                     
                  Before the end of the transitional period referred to in Article 6 of this Agreement, the provisions of this paragraph will be reviewed.
            TITLE V
            PROOF OF ORIGIN
            Article 16
            General requirements
            1.   Products originating in the Community shall, on importation into Lebanon and products originating in Lebanon shall, on importation into the Community benefit from this Agreement upon submission of either:
            
                        (a)
                     
                     
                        a movement certificate EUR.1, a specimen of which appears in Annex IV;
                        or
                     
                  
                        (b)
                     
                     
                        in the cases specified in Article 21(1), a declaration, the text of which appears in Annex V, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified (hereinafter referred to as the ‘invoice declaration’).
                     
                  2.   Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the cases specified in Article 26, benefit from this Agreement without it being necessary to submit any of the documents referred to above.
            Article 17
            Procedure for the issue of a movement certificate EUR.1
            1.   A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorised representative.
            2.   For this purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which appear in Annex IV. These forms shall be completed in one of the languages in which this Agreement is drawn up and in accordance with the provisions of the domestic law of the exporting country. If they are handwritten, they shall be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being crossed through.
            3.   The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting country where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.
            4.   A movement certificate EUR.1 shall be issued by the customs authorities of an EC Member State or Lebanon if the products concerned can be considered as products originating in the Community, Lebanon or in one of the other countries referred to in Article 4 and fulfil the other requirements of this Protocol.
            5.   The issuing customs authorities shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Protocol. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate. The issuing customs authorities shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.
            6.   The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the certificate.
            7.   A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.
            Article 18
            Movement certificates EUR.1 issued retrospectively
            1.   Notwithstanding Article 17(7), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:
            
                        (a)
                     
                     
                        it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances;
                        or
                     
                  
                        (b)
                     
                     
                        it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons.
                     
                  2.   For the implementation of paragraph 1, the exporter must indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.
            3.   The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding file.
            4.   Movement certificates EUR.1 issued retrospectively must be endorsed with one of the following phrases:
            ‘NACHTRÄGLICH AUSGESTELLT’, ‘DELIVRE A POSTERIORI’, ‘RILASCIATO A POSTERIORI’, ‘AFGEGEVEN A POSTERIORI’, ‘ISSUED RETROSPECTIVELY’, ‘UDSTEDT EFTERFØLGENDE’, ‘ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ’, ‘EXPEDIDO A POSTERIORI’,‘EMITIDO A POSTERIORI’, ‘ANNETTU JÄLKIKÄTEEN’, ‘UTFÄRDAT I EFTERHAND’, ‘…’.
            5.   The endorsement referred to in paragraph 4 shall be inserted in the ‘Remarks’ box of the movement certificate EUR.1.
            Article 19
            Issue of a duplicate movement certificate EUR.1
            1.   In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.
            2.   The duplicate issued in this way must be endorsed with one of the following words:
            ‘DUPLIKAT’, ‘DUPLICATA’, ‘DUPLICATO’, ‘DUPLICAAT’, ‘DUPLICATE’, ‘ΑΝΤΙΓΡΑΦΟ’, ‘DUPLICADO’, ‘SEGUNDA VIA’, ‘KAKSOISKAPPALE’, ‘…’.
            3.   The endorsement referred to in paragraph 2 shall be inserted in the ‘Remarks’ box of the duplicate movement certificate EUR.1.
            4.   The duplicate, which must bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.
            Article 20
            Issue of movement certificates EUR.1 on the basis of a proof of origin issuedor made out previously
            When originating products are placed under the control of a customs office in the Community or Lebanon, it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 for the purpose of sending all or some of these products elsewhere within the Community or Lebanon. The replacement movement certificate(s) EUR.1 shall be issued by the customs office under whose control the products are placed.
            Article 21
            Conditions for making out an invoice declaration
            1.   An invoice declaration as referred to in Article 16(1)(b) may be made out:
            
                        (a)
                     
                     
                        by an approved exporter within the meaning of Article 22,
                        or
                     
                  
                        (b)
                     
                     
                        by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000.
                     
                  2.   An invoice declaration may be made out if the products concerned can be considered as products originating in the Community, Lebanon or in one of the other countries referred to in Article 4 and fulfil the other requirements of this Protocol.
            3.   The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.
            4.   An invoice declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex V, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters.
            5.   Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 22 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.
            6.   An invoice declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country no longer than two years after the importation of the products to which it relates.
            Article 22
            Approved exporter
            1.   The customs authorities of the exporting country may authorise any exporter who makes frequent shipments of products under this Agreement to make out invoice declarations irrespective of the value of the products concerned. An exporter seeking such authorisation must offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Protocol.
            2.   The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.
            3.   The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the invoice declaration.
            4.   The customs authorities shall monitor the use of the authorisation by the approved exporter.
            5.   The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, does not fulfil the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.
            Article 23
            Validity of proof of origin
            1.   A proof of origin shall be valid for four months from the date of issue in the exporting country, and must be submitted within the said period to the customs authorities of the importing country.
            2.   Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances.
            3.   In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.
            Article 24
            Submission of proof of origin
            Proofs of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. The said authorities may require a translation of a proof of origin and 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 implementation of this Agreement.
            Article 25
            Importation by instalments
            Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2(a) of the Harmonised System falling within Sections XVI and XVII or heading Nos 7308 and 9406 of the Harmonised System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.
            Article 26
            Exemptions from proof of origin
            1.   Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Protocol and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on the customs declaration CN22/CN23 or on a sheet of paper annexed to that document.
            2.   Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.
            3.   Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers' personal luggage.
            Article 27
            Supporting documents
            The documents referred to in Articles 17(3) and 21(3) used for the purpose of proving that products covered by a movement certificate EUR.1 or an invoice declaration can be considered as products originating in the Community, Lebanon or in one of the other countries referred to in Article 4 and fulfil the other requirements of this Protocol may consist, inter alia, of the following:
            
                        (a)
                     
                     
                        direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping;
                     
                  
                        (b)
                     
                     
                        documents proving the originating status of materials used, issued or made out in the Community or Lebanon where these documents are used in accordance with domestic law;
                     
                  
                        (c)
                     
                     
                        documents proving the working or processing of materials in the Community or Lebanon, issued or made out in the Community or Lebanon, where these documents are used in accordance with domestic law;
                     
                  
                        (d)
                     
                     
                        movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in the Community or Lebanon in accordance with this Protocol, or in one of the other countries referred to in Article 4, in accordance with rules of origin which are identical to the rules in this Protocol.
                     
                  Article 28
            Preservation of proof of origin and supporting documents
            1.   The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three years the documents referred to in Article17(3).
            2.   The exporter making out an invoice declaration shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 21(3).
            3.   The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep for at least three years the application form referred to in Article 17(2).
            4.   The customs authorities of the importing country shall keep for at least three years the movement certificates EUR.1 and the invoice declarations submitted to them.
            Article 29
            Discrepancies and formal errors
            1.   The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that this document does correspond to the products submitted.
            2.   Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.
            Article 30
            Amounts expressed in euro
            1.   Amounts in the national currency of the exporting country equivalent to the amounts expressed in euro shall be fixed by the exporting country and communicated to the importing countries through the European Commission.
            2.   When the amounts exceed the corresponding amounts fixed by the importing country, the latter shall accept them if the products are invoiced in the currency of the exporting country. When the products are invoiced in the currency of EC Member State or another country referred to in Article 4, the importing country shall recognise the amount notified by the country concerned.
            3.   The amounts to be used in any given national currency shall be the equivalent in that national currency of the amounts expressed in euro as at the first working day in October 1999.
            4.   The amounts expressed in euro and their equivalents in the national currencies of EC Member States and Lebanon shall be reviewed by the Association Committee at the request of the Community or Lebanon. When carrying out this review, the Association Committee shall ensure that there will be no decrease in the amounts to be used in national currency and shall furthermore consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.
            TITLE VI
            ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
            Article 31
            Mutual assistance
            1.   The customs authorities of the EC Member States and of Lebanon shall provide each other, through the European Commission, with specimen impressions of stamps used in their customs offices for the issue of movement certificates EUR.1 and with the addresses of the customs authorities responsible for verifying those certificates and invoice declarations.
            2.   In order to ensure the proper application of this Protocol, the Community and Lebanon shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1 or the invoice declarations and the correctness of the information given in these documents.
            Article 32
            Verification of proofs of origin
            1.   Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities of the importing country have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Protocol.
            2.   For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing country shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof or origin is incorrect shall be forwarded in support of the request for verification.
            3.   The verification shall be carried out by the customs authorities of the exporting country. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate.
            4.   If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.
            5.   The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in the Community, Lebanon or one of the other countries referred to in Article 4 and fulfil the other requirements of this Protocol.
            6.   If in cases of reasonable doubt there is no reply within 10 months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.
            Article 33
            Dispute settlement
            Where disputes arise in relation to the verification procedures of Article 32 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Association Committee.
            In all cases the settlement of disputes between the importer and the customs authorities of the importing country shall be under the legislation of the said country.
            Article 34
            Penalties
            Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.
            Article 35
            Free zones
            1.   The Community and Lebanon shall take all necessary steps to ensure that products traded under cover of a proof of origin which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.
            2.   By means of an exemption to the provisions contained in paragraph 1, when products originating in the Community or Lebanon are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new EUR.1 certificate at the exporter's request, if the treatment or processing undergone is in conformity with the provisions of this Protocol.
            TITLE VII
            CEUTA AND MELILLA
            Article 36
            Application of the Protocol
            1.   The term ‘Community’ used in Article 2 does not cover Ceuta and Melilla.
            2.   Products originating in Lebanon, when imported into Ceuta or Melilla, shall enjoy in all respects the same customs regime as that which is applied to products originating in the customs territory of the Community under Protocol 2 of the Act of Accession of the Kingdom of Spain and the Portuguese Republic to the European Communities. Lebanon shall grant to imports of products covered by this Agreement and originating in Ceuta and Melilla the same customs regime as that which is granted to products imported from and originating in the Community.
            3.   For the purpose of the application of paragraph 2 concerning products originating in Ceuta and Melilla, this Protocol shall apply mutatis mutandis subject to the special conditions set out in Article 37.
            Article 37
            Special conditions
            1.   Providing they have been transported directly in accordance with the provisions of Article 13, the following shall be considered as:
            
                        (1)
                     
                     
                        products originating in Ceuta and Melilla:
                        
                                    (a)
                                 
                                 
                                    products wholly obtained in Ceuta and Melilla;
                                 
                              
                                    (b)
                                 
                                 
                                    products obtained in Ceuta and Melilla in the manufacture of which products other than those referred to in (a) are used, provided that:
                                    
                                                (i)
                                             
                                             
                                                the said products have undergone sufficient working or processing within the meaning of Article 6 of this Protocol;
                                                or that
                                             
                                          
                                                (ii)
                                             
                                             
                                                those products are originating in Lebanon or the Community within the meaning of this Protocol, provided that they have been submitted to working or processing which goes beyond the insufficient working or processing referred to in Article 7(1);
                                             
                                          
                              
                  
                        (2)
                     
                     
                        products originating in Lebanon:
                        
                                    (a)
                                 
                                 
                                    products wholly obtained in Lebanon;
                                 
                              
                                    (b)
                                 
                                 
                                    products obtained in Lebanon, in the manufacture of which products other than those referred to in (a) are used, provided that:
                                    
                                                (i)
                                             
                                             
                                                the said products have undergone sufficient working or processing within the meaning of Article 6 of this Protocol;
                                                or that
                                             
                                          
                                                (ii)
                                             
                                             
                                                those products are originating in Ceuta and Melilla or the Community within the meaning of this Protocol, provided that they have been submitted to working or processing which goes beyond the insufficient working or processing referred to in Article 7(1).
                                             
                                          
                              
                  2.   Ceuta and Melilla shall be considered as a single territory.
            3.   The exporter or his authorised representative shall enter ‘Lebanon’ and ‘Ceuta and Melilla’ in Box 2 of movement certificates EUR.1 or on invoice declarations. In addition, in the case of products originating in Ceuta and Melilla, this shall be indicated in Box 4 of movement certificates EUR.1 or on invoice declarations.
            4.   The Spanish customs authorities shall be responsible for the application of this Protocol in Ceuta and Melilla.
            TITLE VIII
            FINAL PROVISIONS
            Article 38
            Amendments to the Protocol
            The Association Council may decide to amend the provisions of this Protocol.
            Article 39
            Implementation of the Protocol
            The Community and Lebanon shall each take the steps necessary to implement this Protocol.
            Article 40
            Goods in transit or storage
            The provisions of this Agreement may be applied to goods which comply with the provisions of this Protocol and which on the date of entry into force of this Agreement are either in transit or are in the Community or in Lebanon in temporary storage, in bonded warehouses or in free zones, subject to the submission to the customs authorities of the importing State, within four months of that date, of a certificate EUR.1 issued retrospectively by the competent authorities of the exporting State together with the documents showing that the goods have been transported directly.
            
               ANNEX I
               INTRODUCTORY NOTES TO THE LIST IN ANNEX II
               Note 1:
               The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 6 of the Protocol.
               Note 2:
               
                           2.1.
                        
                        
                           The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonised System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an ‘ex’, this signifies that the rules in column 3 or 4 apply only to the part of that heading as described in column 2.
                        
                     
                           2.2.
                        
                        
                           Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all products which, under the Harmonised System, are classified in headings of the chapter or in any of the headings grouped together in column 1.
                        
                     
                           2.3.
                        
                        
                           Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3 or 4.
                        
                     
                           2.4.
                        
                        
                           Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt, as an alternative, to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 is to be applied.
                        
                     Note 3:
               
                           3.1.
                        
                        
                           The provisions of Article 6 of the Protocol, concerning products having acquired originating status which are used in the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the Community or in Lebanon.
                           
                              Example:
                           
                           An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex-works price, is made from ‘other alloy steel roughly shaped by forging’ of heading ex 7224.
                           If this forging has been forged in the Community from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating in the value-calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the Community. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.
                        
                     
                           3.2.
                        
                        
                           The rule in the list represents the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a later stage is not.
                        
                     
                           3.3.
                        
                        
                           Without prejudice to Note 3.2, where a rule uses the expression ‘Manufacture from materials of any heading’, then materials of any heading(s) (even materials of the same description and heading as the product) may be used, subject, however, to any specific limitations which may also be contained in the rule.
                           However, the expression ‘Manufacture from materials of any heading, including other materials of heading …’ or ‘Manufacture from materials of any heading, including other materials of the same heading as the product’ means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the list.
                        
                     
                           3.4.
                        
                        
                           When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used.
                           
                              Example:
                           
                           The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other, or both.
                        
                     
                           3.5.
                        
                        
                           Where a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.2 below in relation to textiles).
                           
                              Example:
                           
                           The rule for prepared foods of heading 1904, which specifically excludes the use of cereals and their derivatives, does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.
                           However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.
                           
                              Example:
                           
                           In the case of an Article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of Article, it is not possible to start from non-woven cloth – even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn – that is, the fibre stage.
                        
                     
                           3.6.
                        
                        
                           Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be exceeded, in relation to the particular materials to which they apply.
                        
                     Note 4:
               
                           4.1.
                        
                        
                           The term ‘natural fibres’ is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun.
                        
                     
                           4.2.
                        
                        
                           The term ‘natural fibres’ includes horsehair of heading 0503, silk of headings 5002 and 5003, as well as wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305.
                        
                     
                           4.3.
                        
                        
                           The terms ‘textile pulp’, ‘chemical materials’ and ‘paper-making materials’ are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.
                        
                     
                           4.4.
                        
                        
                           The term ‘man-made staple fibres’ is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507.
                        
                     Note 5:
               
                           5.1.
                        
                        
                           Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product and which, taken together, represent 10 % or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below.)
                        
                     
                           5.2.
                        
                        
                           However, the tolerance mentioned in Note 5.1 may be applied only to mixed products which have been made from two or more basic textile materials.
                           The following are the basic textile materials:
                           
                                       —
                                    
                                    
                                       silk,
                                    
                                 
                                       —
                                    
                                    
                                       wool,
                                    
                                 
                                       —
                                    
                                    
                                       coarse animal hair,
                                    
                                 
                                       —
                                    
                                    
                                       fine animal hair,
                                    
                                 
                                       —
                                    
                                    
                                       horsehair,
                                    
                                 
                                       —
                                    
                                    
                                       cotton,
                                    
                                 
                                       —
                                    
                                    
                                       paper-making materials and paper,
                                    
                                 
                                       —
                                    
                                    
                                       flax,
                                    
                                 
                                       —
                                    
                                    
                                       true hemp,
                                    
                                 
                                       —
                                    
                                    
                                       jute and other textile bast fibres,
                                    
                                 
                                       —
                                    
                                    
                                       sisal and other textile fibres of the genus Agave,
                                    
                                 
                                       —
                                    
                                    
                                       coconut, abaca, ramie and other vegetable textile fibres,
                                    
                                 
                                       —
                                    
                                    
                                       synthetic man-made filaments,
                                    
                                 
                                       —
                                    
                                    
                                       artificial man-made filaments,
                                    
                                 
                                       —
                                    
                                    
                                       current-conducting filaments,
                                    
                                 
                                       —
                                    
                                    
                                       synthetic man-made staple fibres of polypropylene,
                                    
                                 
                                       —
                                    
                                    
                                       synthetic man-made staple fibres of polyester,
                                    
                                 
                                       —
                                    
                                    
                                       synthetic man-made staple fibres of polyamide,
                                    
                                 
                                       —
                                    
                                    
                                       synthetic man-made staple fibres of polyacrylonitrile,
                                    
                                 
                                       —
                                    
                                    
                                       synthetic man-made staple fibres of polyimide,
                                    
                                 
                                       —
                                    
                                    
                                       synthetic man-made staple fibres of polytetrafluoroethylene,
                                    
                                 
                                       —
                                    
                                    
                                       synthetic man-made staple fibres of poly(phenylene sulphide),
                                    
                                 
                                       —
                                    
                                    
                                       synthetic man-made staple fibres of poly(vinyl chloride),
                                    
                                 
                                       —
                                    
                                    
                                       other synthetic man-made staple fibres,
                                    
                                 
                                       —
                                    
                                    
                                       artificial man-made staple fibres of viscose,
                                    
                                 
                                       —
                                    
                                    
                                       other artificial man-made staple fibres,
                                    
                                 
                                       —
                                    
                                    
                                       yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,
                                    
                                 
                                       —
                                    
                                    
                                       yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped,
                                    
                                 
                                       —
                                    
                                    
                                       products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,
                                    
                                 
                                       —
                                    
                                    
                                       other products of heading 5605.
                                    
                                 
                              Example:
                           
                           A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp) may be used, provided that their total weight does not exceed 10 % of the weight of the yarn.
                           
                              Example:
                           
                           A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin-rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning), or a combination of the two, may be used, provided that their total weight does not exceed 10 % of the weight of the fabric.
                           
                              Example:
                           
                           Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210, is a only mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings, or if the cotton yarns used are themselves mixtures.
                           
                              Example:
                           
                           If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product.
                        
                     
                           5.3.
                        
                        
                           In the case of products incorporating ‘yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped’, this tolerance is 20 % in respect of this yarn.
                        
                     
                           5.4.
                        
                        
                           In the case of products incorporating ‘strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film’, this tolerance is 30 % in respect of this strip.
                        
                     Note 6:
               
                           6.1.
                        
                        
                           Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings), which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 8 % of the ex-works price of the product.
                        
                     
                           6.2.
                        
                        
                           Without prejudice to Note 6.3, materials, which are not classified within Chapters 50 to 63, may be used freely in the manufacture of textile products, whether or not they contain textiles.
                           
                              Example:
                           
                           If a rule in the list provides that, for a particular textile item (such as trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.
                        
                     
                           6.3.
                        
                        
                           Where a percentage-rule applies, the value of materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.
                        
                     Note 7:
               
                           7.1.
                        
                        
                           For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the ‘specific processes’ are the following:
                           
                                       (a)
                                    
                                    
                                       vacuum-distillation;
                                    
                                 
                                       (b)
                                    
                                    
                                       redistillation by a very thorough fractionation-process;
                                    
                                 
                                       (c)
                                    
                                    
                                       cracking;
                                    
                                 
                                       (d)
                                    
                                    
                                       reforming;
                                    
                                 
                                       (e)
                                    
                                    
                                       extraction by means of selective solvents;
                                    
                                 
                                       (f)
                                    
                                    
                                       the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite;
                                    
                                 
                                       (g)
                                    
                                    
                                       polymerisation;
                                    
                                 
                                       (h)
                                    
                                    
                                       alkylation;
                                    
                                 
                                       (i)
                                    
                                    
                                       isomerisation.
                                    
                                 
                     
                           7.2.
                        
                        
                           For the purposes of headings 2710, 2711 and 2712, the ‘specific processes’ are the following:
                           
                                       (a)
                                    
                                    
                                       vacuum-distillation;
                                    
                                 
                                       (b)
                                    
                                    
                                       redistillation by a very thorough fractionation-process;
                                    
                                 
                                       (c)
                                    
                                    
                                       cracking;
                                    
                                 
                                       (d)
                                    
                                    
                                       reforming;
                                    
                                 
                                       (e)
                                    
                                    
                                       extraction by means of selective solvents;
                                    
                                 
                                       (f)
                                    
                                    
                                       the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite;
                                    
                                 
                                       (g)
                                    
                                    
                                       polymerisation;
                                    
                                 
                                       (h)
                                    
                                    
                                       alkylation;
                                    
                                 
                                       (ij)
                                    
                                    
                                       isomerisation;
                                    
                                 
                                       (k)
                                    
                                    
                                       in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 % of the sulphur-content of the products processed (ASTM D 1266-59 T method);
                                    
                                 
                                       (l)
                                    
                                    
                                       in respect of products of heading 2710 only, deparaffining by a process other than filtering;
                                    
                                 
                                       (m)
                                    
                                    
                                       in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
                                    
                                 
                                       (n)
                                    
                                    
                                       in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;
                                    
                                 
                                       (o)
                                    
                                    
                                       in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a high-frequency electrical brush-discharge;
                                    
                                 
                                       (p)
                                    
                                    
                                       in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0,75 % of oil) of heading ex 2712 only, de-oiling by fractional crystallisation.
                                    
                                 
                     
                           7.3.
                        
                        
                           For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations, such as cleaning, decanting, desalting, water-separation, filtering, colouring, marking, obtaining a sulphur-content as a result of mixing products with different sulphur-contents, or any combination of these operations or like operations, do not confer origin.
                        
                     
            
               ANNEX II
               LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS
               The products mentioned in the list may not be all covered by the Agreement. It is, therefore, necessary to consult the other parts of the Agreement.
               
                           HS heading
                        
                        
                           Description of product
                        
                        
                           Working or processing, carried out on non-originating materials, which confers originating status
                        
                     
                           (1)
                        
                        
                           (2)
                        
                        
                           (3) or (4)
                        
                     
                           Chapter 1
                        
                        
                           Live animals
                        
                        
                           All the animals of Chapter 1 shall be wholly obtained
                        
                        
                            
                        
                     
                           Chapter 2
                        
                        
                           Meat and edible meat offal
                        
                        
                           Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained
                        
                        
                            
                        
                     
                           Chapter 3
                        
                        
                           Fish and crustaceans, molluscs and other aquatic invertebrates
                        
                        
                           Manufacture in which all the materials of Chapter 3 used are wholly obtained
                        
                        
                            
                        
                     
                           ex Chapter 4
                        
                        
                           Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:
                        
                        
                           Manufacture in which all the materials of Chapter 4 used are wholly obtained
                        
                        
                            
                        
                     
                           0403
                        
                        
                           Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
                        
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       all the materials of Chapter 4 used are wholly obtained,
                                    
                                 
                                       —
                                    
                                    
                                       all the fruit juice (except that of pineapple, lime or grapefruit) of heading 2009 used is originating,
                                       and
                                    
                                 
                                       —
                                    
                                    
                                       the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           ex Chapter 5
                        
                        
                           Products of animal origin, not elsewhere specified or included; except for:
                        
                        
                           Manufacture in which all the materials of Chapter 5 used are wholly obtained
                        
                        
                            
                        
                     
                           ex 0502
                        
                        
                           Prepared pigs', hogs' or boars' bristles and hair
                        
                        
                           Cleaning, disinfecting, sorting and straightening of bristles and hair
                        
                        
                            
                        
                     
                           Chapter 6
                        
                        
                           Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
                        
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       all the materials of Chapter 6 used are wholly obtained,
                                       and
                                    
                                 
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           Chapter 7
                        
                        
                           Edible vegetables and certain roots and tubers
                        
                        
                           Manufacture in which all the materials of Chapter 7 used are wholly obtained
                        
                        
                            
                        
                     
                           Chapter 8
                        
                        
                           Edible fruit and nuts; peel of citrus fruits or melons
                        
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       all the fruit and nuts used are wholly obtained,
                                       and
                                    
                                 
                                       —
                                    
                                    
                                       the value of all the materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           ex Chapter 9
                        
                        
                           Coffee, tea, maté and spices; except for:
                        
                        
                           Manufacture in which all the materials of Chapter 9 used are wholly obtained
                        
                        
                            
                        
                     
                           0901
                        
                        
                           Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
                        
                        
                           Manufacture from materials of any heading
                        
                        
                            
                        
                     
                           0902
                        
                        
                           Tea, whether or not flavoured
                        
                        
                           Manufacture from materials of any heading
                        
                        
                            
                        
                     
                           ex 0910
                        
                        
                           Mixtures of spices
                        
                        
                           Manufacture from materials of any heading
                        
                        
                            
                        
                     
                           Chapter 10
                        
                        
                           Cereals
                        
                        
                           Manufacture in which all the materials of Chapter 10 used are wholly obtained
                        
                        
                            
                        
                     
                           ex Chapter 11
                        
                        
                           Products of the milling industry; malt; starches; inulin; wheat gluten; except for:
                        
                        
                           Manufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714 or fruit used are wholly obtained
                        
                        
                            
                        
                     
                           ex 1106
                        
                        
                           Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713
                        
                        
                           Drying and milling of leguminous vegetables of heading 0708
                        
                        
                            
                        
                     
                           Chapter 12
                        
                        
                           Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
                        
                        
                           Manufacture in which all the materials of Chapter 12 used are wholly obtained
                        
                        
                            
                        
                     
                           1301
                        
                        
                           Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
                        
                        
                           Manufacture in which the value of all the materials of heading 1301 used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           1302
                        
                        
                           Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Mucilages and thickeners, modified, derived from vegetable products
                                    
                                 
                        
                           Manufacture from non-modified mucilages and thickeners
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           Chapter 14
                        
                        
                           Vegetable plaiting materials; vegetable products not elsewhere specified or included
                        
                        
                           Manufacture in which all the materials of Chapter 14 used are wholly obtained
                        
                        
                            
                        
                     
                           ex Chapter 15
                        
                        
                           Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           1501
                        
                        
                           Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Fats from bones or waste
                                    
                                 
                        
                           Manufacture from materials of any heading, except those of heading 0203, 0206 or 0207 or bones of heading 0506
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 0207
                        
                        
                            
                        
                     
                           1502
                        
                        
                           Fats of bovine animals, sheep or goats, other than those of heading 1503
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Fats from bones or waste
                                    
                                 
                        
                           Manufacture from materials of any heading, except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture in which all the materials of Chapter 2 used are wholly obtained
                        
                        
                            
                        
                     
                           1504
                        
                        
                           Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Solid fractions
                                    
                                 
                        
                           Manufacture from materials of any heading, including other materials of heading 1504
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained
                        
                        
                            
                        
                     
                           ex 1505
                        
                        
                           Refined lanolin
                        
                        
                           Manufacture from crude wool grease of heading 1505
                        
                        
                            
                        
                     
                           1506
                        
                        
                           Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Solid fractions
                                    
                                 
                        
                           Manufacture from materials of any heading, including other materials of heading 1506
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture in which all the materials of Chapter 2 used are wholly obtained
                        
                        
                            
                        
                     
                           1507 to 1515
                        
                        
                           Vegetable oils and their fractions:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption
                                    
                                 
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Solid fractions, except for that of jojoba oil
                                    
                                 
                        
                           Manufacture from other materials of headings 1507 to 1515
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture in which all the vegetable materials used are wholly obtained
                        
                        
                            
                        
                     
                           1516
                        
                        
                           Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
                        
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       all the materials of Chapter 2 used are wholly obtained,
                                       and
                                    
                                 
                                       —
                                    
                                    
                                       all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used
                                    
                                 
                        
                            
                        
                     
                           1517
                        
                        
                           Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
                        
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       all the materials of Chapters 2 and 4 used are wholly obtained,
                                    
                                 
                                       —
                                    
                                    
                                       all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used
                                    
                                 
                        
                            
                        
                     
                           Chapter 16
                        
                        
                           Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from animals of Chapter 1,
                                       and/or
                                    
                                 
                                       —
                                    
                                    
                                       in which all the materials of Chapter 3 used are wholly obtained
                                    
                                 
                        
                            
                        
                     
                           ex Chapter 17
                        
                        
                           Sugars and sugar confectionery; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex 1701
                        
                        
                           Cane or beet sugar and chemically pure sucrose, in solid form, containing added flavouring or colouring matter
                        
                        
                           Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           1702
                        
                        
                           Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Chemically-pure maltose and fructose
                                    
                                 
                        
                           Manufacture from materials of any heading, including other materials of heading 1702
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other sugars in solid form, containing added flavouring or colouring matter
                                    
                                 
                        
                           Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture in which all the materials used are originating
                        
                        
                            
                        
                     
                           ex 1703
                        
                        
                           Molasses resulting from the extraction or refining of sugar, containing added flavouring or colouring matter
                        
                        
                           Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           1704
                        
                        
                           Sugar confectionery (including white chocolate), not containing cocoa
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           Chapter 18
                        
                        
                           Cocoa and cocoa preparations
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           1901
                        
                        
                           Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Malt extract
                                    
                                 
                        
                           Manufacture from cereals of Chapter 10
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           1902
                        
                        
                           Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs
                                    
                                 
                        
                           Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs
                                    
                                 
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       all the cereals and their derivatives (except durum wheat and its derivatives) used are wholly obtained,
                                    
                                 
                                       —
                                    
                                    
                                       all the materials of Chapters 2 and 3 used are wholly obtained
                                    
                                 
                        
                            
                        
                     
                           1903
                        
                        
                           Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms
                        
                        
                           Manufacture from materials of any heading, except potato starch of heading 1108
                        
                        
                            
                        
                     
                           1904
                        
                        
                           Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except those of heading 1806,
                                    
                                 
                                       —
                                    
                                    
                                       in which all the cereals and flour (except durum wheat and Zea indurata maize, and their derivatives) used are wholly obtained,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           1905
                        
                        
                           Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
                        
                        
                           Manufacture from materials of any heading, except those of Chapter 11
                        
                        
                            
                        
                     
                           ex Chapter 20
                        
                        
                           Preparations of vegetables, fruit, nuts or other parts of plants; except for:
                        
                        
                           Manufacture in which all the fruit, nuts or vegetables used are wholly obtained
                        
                        
                            
                        
                     
                           ex 2001
                        
                        
                           Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex 2004 and ex 2005
                        
                        
                           Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           2006
                        
                        
                           Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
                        
                        
                           Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           2007
                        
                        
                           Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           ex 2008
                        
                        
                           
                                       –
                                    
                                    
                                       Nuts, not containing added sugar or spirits
                                    
                                 
                        
                           Manufacture in which the value of all the originating nuts and oil seeds of headings 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Peanut butter; mixtures based on cereals; palm hearts; maize (corn)
                                    
                                 
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen
                                    
                                 
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           2009
                        
                        
                           Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                       and
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           ex Chapter 21
                        
                        
                           Miscellaneous edible preparations; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           2101
                        
                        
                           Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which all the chicory used is wholly obtained
                                    
                                 
                        
                            
                        
                     
                           2103
                        
                        
                           Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Sauces and preparations therefor; mixed condiments and mixed seasonings
                                    
                                 
                        
                           Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Mustard flour and meal and prepared mustard
                                    
                                 
                        
                           Manufacture from materials of any heading
                        
                        
                            
                        
                     
                           ex 2104
                        
                        
                           Soups and broths and preparations therefor
                        
                        
                           Manufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 2005
                        
                        
                            
                        
                     
                           2106
                        
                        
                           Food preparations not elsewhere specified or included
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           ex Chapter 22
                        
                        
                           Beverages, spirits and vinegar; except for:
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which all the grapes or materials derived from grapes used are wholly obtained
                                    
                                 
                        
                            
                        
                     
                           2202
                        
                        
                           Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which all the fruit juice used (except that of pineapple, lime or grapefruit) is originating
                                    
                                 
                        
                            
                        
                     
                           2207
                        
                        
                           Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except heading 2207 or 2208,
                                    
                                 
                                       —
                                    
                                    
                                       in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
                                    
                                 
                        
                            
                        
                     
                           2208
                        
                        
                           Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except heading 2207 or 2208,
                                    
                                 
                                       —
                                    
                                    
                                       in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
                                    
                                 
                        
                            
                        
                     
                           ex Chapter 23
                        
                        
                           Residues and waste from the food industries; prepared animal fodder; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex 2301
                        
                        
                           Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption
                        
                        
                           Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained
                        
                        
                            
                        
                     
                           ex 2303
                        
                        
                           Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight
                        
                        
                           Manufacture in which all the maize used is wholly obtained
                        
                        
                            
                        
                     
                           ex 2306
                        
                        
                           Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil
                        
                        
                           Manufacture in which all the olives used are wholly obtained
                        
                        
                            
                        
                     
                           2309
                        
                        
                           Preparations of a kind used in animal feeding
                        
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       all the cereals, sugar or molasses, meat or milk used are originating,
                                    
                                 
                                       —
                                    
                                    
                                       all the materials of Chapter 3 used are wholly obtained
                                    
                                 
                        
                            
                        
                     
                           ex Chapter 24
                        
                        
                           Tobacco and manufactured tobacco substitutes; except for:
                        
                        
                           Manufacture in which all the materials of Chapter 24 used are wholly obtained
                        
                        
                            
                        
                     
                           2402
                        
                        
                           Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
                        
                        
                           Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating
                        
                        
                            
                        
                     
                           ex 2403
                        
                        
                           Smoking tobacco
                        
                        
                           Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating
                        
                        
                            
                        
                     
                           ex Chapter 25
                        
                        
                           Salt; sulphur; earths and stone; plastering materials, lime and cement; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex 2504
                        
                        
                           Natural crystalline graphite, with enriched carbon content, purified and ground
                        
                        
                           Enriching of the carbon content, purifying and grinding of crude crystalline graphite
                        
                        
                            
                        
                     
                           ex 2515
                        
                        
                           Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
                        
                        
                           Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm
                        
                        
                            
                        
                     
                           ex 2516
                        
                        
                           Granite, porphyry, basalt, sandstone and other monumental or building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
                        
                        
                           Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm
                        
                        
                            
                        
                     
                           ex 2518
                        
                        
                           Calcined dolomite
                        
                        
                           Calcination of dolomite not calcined
                        
                        
                            
                        
                     
                           ex 2519
                        
                        
                           Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia
                        
                        
                           Manufacture from materials of any heading, except that of the product. However, natural magnesium carbonate (magnesite) may be used
                        
                        
                            
                        
                     
                           ex 2520
                        
                        
                           Plasters specially prepared for dentistry
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex 2524
                        
                        
                           Natural asbestos fibres
                        
                        
                           Manufacture from asbestos concentrate
                        
                        
                            
                        
                     
                           ex 2525
                        
                        
                           Mica powder
                        
                        
                           Grinding of mica or mica waste
                        
                        
                            
                        
                     
                           ex 2530
                        
                        
                           Earth colours, calcined or powdered
                        
                        
                           Calcination or grinding of earth colours
                        
                        
                            
                        
                     
                           Chapter 26
                        
                        
                           Ores, slag and ash
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex Chapter 27
                        
                        
                           Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex 2707
                        
                        
                           Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels
                        
                        
                           Operations of refining and/or one or more specific process(es) (1)
                           
                           or
                           Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex 2709
                        
                        
                           Crude oils obtained from bituminous minerals
                        
                        
                           Destructive distillation of bituminous materials
                        
                        
                            
                        
                     
                           2710
                        
                        
                           Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations; waste oils
                        
                        
                           Operations of refining and/or one or more specific process(es) (2)
                           
                           or
                           Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           2711
                        
                        
                           Petroleum gases and other gaseous hydrocarbons
                        
                        
                           Operations of refining and/or one or more specific process(es) (2)
                           
                           or
                           Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           2712
                        
                        
                           Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured
                        
                        
                           Operations of refining and/or one or more specific process(es) (2)
                           
                           or
                           Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           2713
                        
                        
                           Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials
                        
                        
                           Operations of refining and/or one or more specific process(es) (1)
                           
                           or
                           Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           2714
                        
                        
                           Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
                        
                        
                           Operations of refining and/or one or more specific process(es) (1)
                           
                           or
                           Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           2715
                        
                        
                           Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
                        
                        
                           Operations of refining and/or one or more specific process(es) (1)
                           
                           or
                           Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex Chapter 28
                        
                        
                           Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           ex 2805
                        
                        
                           ‘Mischmetall’
                        
                        
                           Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex 2811
                        
                        
                           Sulphur trioxide
                        
                        
                           Manufacture from sulphur dioxide
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           ex 2833
                        
                        
                           Aluminium sulphate
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex 2840
                        
                        
                           Sodium perborate
                        
                        
                           Manufacture from disodium tetraborate pentahydrate
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           ex Chapter 29
                        
                        
                           Organic chemicals; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           ex 2901
                        
                        
                           Acyclic hydrocarbons for use as power or heating fuels
                        
                        
                           Operations of refining and/or one or more specific process(es) (1)
                           
                           or
                           Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex 2902
                        
                        
                           Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels
                        
                        
                           Operations of refining and/or one or more specific process(es) (1)
                           
                           or
                           Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex 2905
                        
                        
                           Metal alcoholates of alcohols of this heading and of ethanol
                        
                        
                           Manufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           2915
                        
                        
                           Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
                        
                        
                           Manufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used shall not exceed 20 % of the ex-works price of the product
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           ex 2932
                        
                        
                           
                                       –
                                    
                                    
                                       Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
                                    
                                 
                        
                           Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the product
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           
                                       –
                                    
                                    
                                       Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives
                                    
                                 
                        
                           Manufacture from materials of any heading
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           2933
                        
                        
                           Heterocyclic compounds with nitrogen hetero-atom(s) only
                        
                        
                           Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20 % of the ex-works price of the product
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           2934
                        
                        
                           Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds
                        
                        
                           Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           ex 2939
                        
                        
                           Concentrates of poppy straw containing not less than 50 % by weight of alkaloids
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex Chapter 30
                        
                        
                           Pharmaceutical products; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           3002
                        
                        
                           Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale
                                    
                                 
                        
                           Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                            
                        
                        
                            
                        
                     
                           
                                       – –
                                    
                                    
                                       Human blood
                                    
                                 
                        
                           Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           
                                       – –
                                    
                                    
                                       Animal blood prepared for therapeutic or prophylactic uses
                                    
                                 
                        
                           Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           
                                       – –
                                    
                                    
                                       Blood fractions other than antisera, haemoglobin, blood globulins and serum globulins
                                    
                                 
                        
                           Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           
                                       – –
                                    
                                    
                                       Haemoglobin, blood globulins and serum globulins
                                    
                                 
                        
                           Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           3003 and 3004
                        
                        
                           Medicaments (excluding goods of heading 3002, 3005 or 3006):
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Obtained from amikacin of heading 2941
                                    
                                 
                        
                           Manufacture from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           ex 3006
                        
                        
                           Waste pharmaceuticals specified in note 4(k) to this Chapter
                        
                        
                           The origin of the product in its original classification shall be retained
                        
                        
                            
                        
                     
                           ex Chapter 31
                        
                        
                           Fertilisers; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           ex 3105
                        
                        
                           Mineral or chemical fertilizers containing two or three of the fertilising elements nitrogen, phosphorous and potassium; other fertilizers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:
                           
                                       –
                                    
                                    
                                       sodium nitrate
                                    
                                 
                                       –
                                    
                                    
                                       calcium cyanamide
                                    
                                 
                                       –
                                    
                                    
                                       potassium sulphate
                                    
                                 
                                       –
                                    
                                    
                                       magnesium potassium sulphate
                                    
                                 
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           ex Chapter 32
                        
                        
                           Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           ex 3201
                        
                        
                           Tannins and their salts, ethers, esters and other derivatives
                        
                        
                           Manufacture from tanning extracts of vegetable origin
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           3205
                        
                        
                           Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes (3)
                           
                        
                        
                           Manufacture from materials of any heading, except headings 3203, 3204 and 3205. However, materials of heading 3205 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           ex Chapter 33
                        
                        
                           Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           3301
                        
                        
                           Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils
                        
                        
                           Manufacture from materials of any heading, including materials of a different ‘group’ (4) in this heading. However, materials of the same group as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           ex Chapter 34
                        
                        
                           Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           ex 3403
                        
                        
                           Lubricating preparations containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
                        
                        
                           Operations of refining and/or one or more specific process(es) (1)
                           
                           or
                           Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           3404
                        
                        
                           Artificial waxes and prepared waxes:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax
                                    
                                 
                        
                           Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from materials of any heading, except:
                           
                                       —
                                    
                                    
                                       hydrogenated oils having the character of waxes of heading 1516,
                                    
                                 
                                       —
                                    
                                    
                                       fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823,
                                       and
                                    
                                 
                                       —
                                    
                                    
                                       materials of heading 3404
                                    
                                 However, these materials may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           ex Chapter 35
                        
                        
                           Albuminoidal substances; modified starches; glues; enzymes; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           3505
                        
                        
                           Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Starch ethers and esters
                                    
                                 
                        
                           Manufacture from materials of any heading, including other materials of heading 3505
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from materials of any heading, except those of heading 1108
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           ex 3507
                        
                        
                           Prepared enzymes not elsewhere specified or included
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           Chapter 36
                        
                        
                           Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
                        
                        
                           Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           ex Chapter 37
                        
                        
                           Photographic or cinematographic goods; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           3701
                        
                        
                           Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Instant print film for colour photography, in packs
                                    
                                 
                        
                           Manufacture from materials of any heading, except those of headings 3701 and 3702. However, materials of heading 3702 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from materials of any heading, except those of headings 3701 and 3702. However, materials of headings 3701 and 3702 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           3702
                        
                        
                           Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
                        
                        
                           Manufacture from materials of any heading, except those of headings 3701 and 3702
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           3704
                        
                        
                           Photographic plates, film paper, paperboard and textiles, exposed but not developed
                        
                        
                           Manufacture from materials of any heading, except those of headings 3701 to 3704
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           ex Chapter 38
                        
                        
                           Miscellaneous chemical products; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           ex 3801
                        
                        
                           
                                       –
                                    
                                    
                                       Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils
                                    
                                 
                        
                           Manufacture in which the value of all the materials of heading 3403 used does not exceed 20 % of the ex-works price of the product
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           ex 3803
                        
                        
                           Refined tall oil
                        
                        
                           Refining of crude tall oil
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           ex 3805
                        
                        
                           Spirits of sulphate turpentine, purified
                        
                        
                           Purification by distillation or refining of raw spirits of sulphate turpentine
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           ex 3806
                        
                        
                           Ester gums
                        
                        
                           Manufacture from resin acids
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           ex 3807
                        
                        
                           Wood pitch (wood tar pitch)
                        
                        
                           Distillation of wood tar
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           3808
                        
                        
                           Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
                        
                        
                            
                        
                     
                           3809
                        
                        
                           Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
                        
                        
                            
                        
                     
                           3810
                        
                        
                           Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
                        
                        
                            
                        
                     
                           3811
                        
                        
                           Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals
                                    
                                 
                        
                           Manufacture in which the value of all the materials of heading 3811 used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           3812
                        
                        
                           Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           3813
                        
                        
                           Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           3814
                        
                        
                           Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           3818
                        
                        
                           Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           3819
                        
                        
                           Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           3820
                        
                        
                           Anti-freezing preparations and prepared de-icing fluids
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           3822
                        
                        
                           Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           3823
                        
                        
                           Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Industrial monocarboxylic fatty acids, acid oils from refining
                                    
                                 
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Industrial fatty alcohols
                                    
                                 
                        
                           Manufacture from materials of any heading, including other materials of heading 3823
                        
                        
                            
                        
                     
                           3824
                        
                        
                           Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       The following of this heading:
                                    
                                 
                                       – –
                                    
                                    
                                       Prepared binders for foundry moulds or cores based on natural resinous products
                                    
                                 
                                       – –
                                    
                                    
                                       Naphthenic acids, their water-insoluble salts and their esters
                                    
                                 
                                       – –
                                    
                                    
                                       Sorbitol other than that of heading 2905
                                    
                                 
                                       – –
                                    
                                    
                                       Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts
                                    
                                 
                                       – –
                                    
                                    
                                       Ion exchangers
                                    
                                 
                                       – –
                                    
                                    
                                       Getters for vacuum tubes
                                    
                                 
                                       – –
                                    
                                    
                                       Alkaline iron oxide for the purification of gas
                                    
                                 
                                       – –
                                    
                                    
                                       Ammoniacal gas liquors and spent oxide produced in coal gas purification
                                    
                                 
                                       – –
                                    
                                    
                                       Sulphonaphthenic acids, their water-insoluble salts and their esters
                                    
                                 
                                       – –
                                    
                                    
                                       Fusel oil and Dippel's oil
                                    
                                 
                                       – –
                                    
                                    
                                       Mixtures of salts having different anions
                                    
                                 
                                       – –
                                    
                                    
                                       Copying pastes with a basis of gelatin, whether or not on a paper or textile backing
                                    
                                 
                        
                           Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           3901 to 3915
                        
                        
                           Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex 3907 and 3912 for which the rules are set out below:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content
                                    
                                 
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 50 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)
                                       
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)
                           
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                        
                     
                           ex 3907
                        
                        
                           
                                       –
                                    
                                    
                                       Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)
                                    
                                 
                        
                           Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product (5)
                           
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Polyester
                                    
                                 
                        
                           Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A)
                        
                        
                            
                        
                     
                           3912
                        
                        
                           Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms
                        
                        
                           Manufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           3916 to 3921
                        
                        
                           Semi-manufactures and articles of plastics; except for headings ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked
                                    
                                 
                        
                           Manufacture in which the value of all the materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                        
                     
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                        
                            
                        
                     
                           
                                       – –
                                    
                                    
                                       Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content
                                    
                                 
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 50 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)
                                       
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                        
                     
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)
                           
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                        
                     
                           ex 3916 and ex 3917
                        
                        
                           Profile shapes and tubes
                        
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 50 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       within the above limit, the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                        
                     
                           ex 3920
                        
                        
                           
                                       –
                                    
                                    
                                       Ionomer sheet or film
                                    
                                 
                        
                           Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                        
                     
                           
                                       –
                                    
                                    
                                       Sheets of regenerated cellulose, polyamides or polyethylene
                                    
                                 
                        
                           Manufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex 3921
                        
                        
                           Foils of plastic, metallised
                        
                        
                           Manufacture from highly-transparent polyester-foils with a thickness of less than 23 micron (6)
                           
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                        
                     
                           3922 to 3926
                        
                        
                           Articles of plastics
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex Chapter 40
                        
                        
                           Rubber and articles thereof; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex 4001
                        
                        
                           Laminated slabs of crepe rubber for shoes
                        
                        
                           Lamination of sheets of natural rubber
                        
                        
                            
                        
                     
                           4005
                        
                        
                           Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
                        
                        
                           Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           4012
                        
                        
                           Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Retreaded pneumatic, solid or cushion tyres, of rubber
                                    
                                 
                        
                           Retreading of used tyres
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from materials of any heading, except those of headings 4011 and 4012
                        
                        
                            
                        
                     
                           ex 4017
                        
                        
                           Articles of hard rubber
                        
                        
                           Manufacture from hard rubber
                        
                        
                            
                        
                     
                           ex Chapter 41
                        
                        
                           Raw hides and skins (other than furskins) and leather; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex 4102
                        
                        
                           Raw skins of sheep or lambs, without wool on
                        
                        
                           Removal of wool from sheep or lamb skins, with wool on
                        
                        
                            
                        
                     
                           4104 to 4106
                        
                        
                           Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared
                        
                        
                           Retanning of tanned leather
                           Or
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           4107, 4112 and 4113
                        
                        
                           Leather further prepared after tanning or crusting, including parchment-dressed leather, without wool or hair on, whether or not split, other than leather of heading 4114
                        
                        
                           Manufacture from materials of any heading, except headings 4104 to 4113
                        
                        
                            
                        
                     
                           ex 4114
                        
                        
                           Patent leather and patent laminated leather; metallised leather
                        
                        
                           Manufacture from materials of headings 4104 to 4106, 4112 or 4113, provided that their total value does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           Chapter 42
                        
                        
                           Articles of leather; saddlery and harness; travel goods, handbags and similar containers; Article s of animal gut (other than silk worm gut)
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex Chapter 43
                        
                        
                           Furskins and artificial fur; manufactures thereof; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex 4302
                        
                        
                           Tanned or dressed furskins, assembled:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Plates, crosses and similar forms
                                    
                                 
                        
                           Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from non-assembled, tanned or dressed furskins
                        
                        
                            
                        
                     
                           4303
                        
                        
                           Articles of apparel, clothing accessories and other articles of furskin
                        
                        
                           Manufacture from non-assembled tanned or dressed furskins of heading 4302
                        
                        
                            
                        
                     
                           ex Chapter 44
                        
                        
                           Wood and articles of wood; wood charcoal; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex 4403
                        
                        
                           Wood roughly squared
                        
                        
                           Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down
                        
                        
                            
                        
                     
                           ex 4407
                        
                        
                           Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointed
                        
                        
                           Planing, sanding or end-jointing
                        
                        
                            
                        
                     
                           ex 4408
                        
                        
                           Sheets for veneering (including those obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointed
                        
                        
                           Splicing, planing, sanding or end-jointing
                        
                        
                            
                        
                     
                           ex 4409
                        
                        
                           Wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Sanded or end-jointed
                                    
                                 
                        
                           Sanding or end-jointing
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Beadings and mouldings
                                    
                                 
                        
                           Beading or moulding
                        
                        
                            
                        
                     
                           ex 4410 to ex 4413
                        
                        
                           Beadings and mouldings, including moulded skirting and other moulded boards
                        
                        
                           Beading or moulding
                        
                        
                            
                        
                     
                           ex 4415
                        
                        
                           Packing cases, boxes, crates, drums and similar packings, of wood
                        
                        
                           Manufacture from boards not cut to size
                        
                        
                            
                        
                     
                           ex 4416
                        
                        
                           Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood
                        
                        
                           Manufacture from riven staves, not further worked than sawn on the two principal surfaces
                        
                        
                            
                        
                     
                           ex 4418
                        
                        
                           
                                       –
                                    
                                    
                                       Builders' joinery and carpentry of wood
                                    
                                 
                        
                           Manufacture from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Beadings and mouldings
                                    
                                 
                        
                           Beading or moulding
                        
                        
                            
                        
                     
                           ex 4421
                        
                        
                           Match splints; wooden pegs or pins for footwear
                        
                        
                           Manufacture from wood of any heading, except drawn wood of heading 4409
                        
                        
                            
                        
                     
                           ex Chapter 45
                        
                        
                           Cork and articles of cork; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           4503
                        
                        
                           Articles of natural cork
                        
                        
                           Manufacture from cork of heading 4501
                        
                        
                            
                        
                     
                           Chapter 46
                        
                        
                           Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           Chapter 47
                        
                        
                           Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex Chapter 48
                        
                        
                           Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex 4811
                        
                        
                           Paper and paperboard, ruled, lined or squared only
                        
                        
                           Manufacture from paper-making materials of Chapter 47
                        
                        
                            
                        
                     
                           4816
                        
                        
                           Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes
                        
                        
                           Manufacture from paper-making materials of Chapter 47
                        
                        
                            
                        
                     
                           4817
                        
                        
                           Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           ex 4818
                        
                        
                           Toilet paper
                        
                        
                           Manufacture from paper-making materials of Chapter 47
                        
                        
                            
                        
                     
                           ex 4819
                        
                        
                           Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           ex 4820
                        
                        
                           Letter pads
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex 4823
                        
                        
                           Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape
                        
                        
                           Manufacture from paper-making materials of Chapter 47
                        
                        
                            
                        
                     
                           ex Chapter 49
                        
                        
                           Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           4909
                        
                        
                           Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
                        
                        
                           Manufacture from materials of any heading, except those of headings 4909 and 4911
                        
                        
                            
                        
                     
                           4910
                        
                        
                           Calendars of any kind, printed, including calendar blocks:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Calendars of the ‘perpetual’ type or with replaceable blocks mounted on bases other than paper or paperboard
                                    
                                 
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from materials of any heading, except those of headings 4909 and 4911
                        
                        
                            
                        
                     
                           ex Chapter 50
                        
                        
                           Silk; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex 5003
                        
                        
                           Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed
                        
                        
                           Carding or combing of silk waste
                        
                        
                            
                        
                     
                           5004 to ex 5006
                        
                        
                           Silk yarn and yarn spun from silk waste
                        
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       —
                                    
                                    
                                       other natural fibres, not carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       paper-making materials
                                    
                                 
                        
                            
                        
                     
                           5007
                        
                        
                           Woven fabrics of silk or of silk waste:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Incorporating rubber thread
                                    
                                 
                        
                           Manufacture from single yarn (7)
                           
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       coir yarn,
                                    
                                 
                                       —
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       —
                                    
                                    
                                       man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       paper
                                    
                                 or
                           Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex Chapter 51
                        
                        
                           Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           5106 to 5110
                        
                        
                           Yarn of wool, of fine or coarse animal hair or of horsehair
                        
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       —
                                    
                                    
                                       natural fibres, not carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       paper-making materials
                                    
                                 
                        
                            
                        
                     
                           5111 to 5113
                        
                        
                           Woven fabrics of wool, of fine or coarse animal hair or of horsehair:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Incorporating rubber thread
                                    
                                 
                        
                           Manufacture from single yarn (7)
                           
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       coir yarn,
                                    
                                 
                                       —
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       —
                                    
                                    
                                       man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       paper
                                    
                                 or
                           Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex Chapter 52
                        
                        
                           Cotton; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           5204 to 5207
                        
                        
                           Yarn and thread of cotton
                        
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       —
                                    
                                    
                                       natural fibres, not carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       paper-making materials
                                    
                                 
                        
                            
                        
                     
                           5208 to 5212
                        
                        
                           Woven fabrics of cotton:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Incorporating rubber thread
                                    
                                 
                        
                           Manufacture from single yarn (7)
                           
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       coir yarn,
                                    
                                 
                                       —
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       —
                                    
                                    
                                       man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       paper
                                    
                                 or
                           Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex Chapter 53
                        
                        
                           Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           5306 to 5308
                        
                        
                           Yarn of other vegetable textile fibres; paper yarn
                        
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       —
                                    
                                    
                                       natural fibres, not carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       paper-making materials
                                    
                                 
                        
                            
                        
                     
                           5309 to 5311
                        
                        
                           Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Incorporating rubber thread
                                    
                                 
                        
                           Manufacture from single yarn (7)
                           
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       coir yarn,
                                    
                                 
                                       —
                                    
                                    
                                       jute yarn,
                                    
                                 
                                       —
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       —
                                    
                                    
                                       man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       paper
                                    
                                 or
                           Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           5401 to 5406
                        
                        
                           Yarn, monofilament and thread of man-made filaments
                        
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       —
                                    
                                    
                                       natural fibres, not carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       paper-making materials
                                    
                                 
                        
                            
                        
                     
                           5407 and 5408
                        
                        
                           Woven fabrics of man-made filament yarn:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Incorporating rubber thread
                                    
                                 
                        
                           Manufacture from single yarn (7)
                           
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       coir yarn,
                                    
                                 
                                       —
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       —
                                    
                                    
                                       man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       paper
                                    
                                 or
                           Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           5501 to 5507
                        
                        
                           Man-made staple fibres
                        
                        
                           Manufacture from chemical materials or textile pulp
                        
                        
                            
                        
                     
                           5508 to 5511
                        
                        
                           Yarn and sewing thread of man-made staple fibres
                        
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       —
                                    
                                    
                                       natural fibres, not carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       paper-making materials
                                    
                                 
                        
                            
                        
                     
                           5512 to 5516
                        
                        
                           Woven fabrics of man-made staple fibres:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Incorporating rubber thread
                                    
                                 
                        
                           Manufacture from single yarn (7)
                           
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       coir yarn,
                                    
                                 
                                       —
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       —
                                    
                                    
                                       man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       paper
                                    
                                 or
                           Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex Chapter 56
                        
                        
                           Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:
                        
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       coir yarn,
                                    
                                 
                                       —
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       paper-making materials
                                    
                                 
                        
                            
                        
                     
                           5602
                        
                        
                           Felt, whether or not impregnated, coated, covered or laminated:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Needleloom felt
                                    
                                 
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       natural fibres,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp
                                    
                                 However:
                           
                                       —
                                    
                                    
                                       polypropylene filament of heading 5402,
                                    
                                 
                                       —
                                    
                                    
                                       polypropylene fibres of heading 5503 or 5506,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       polypropylene filament tow of heading 5501,
                                    
                                 of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       —
                                    
                                    
                                       man-made staple fibres made from casein,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp
                                    
                                 
                        
                            
                        
                     
                           5604
                        
                        
                           Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Rubber thread and cord, textile covered
                                    
                                 
                        
                           Manufacture from rubber thread or cord, not textile covered
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       natural fibres, not carded or combed or otherwise processed for spinning,
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       paper-making materials
                                    
                                 
                        
                            
                        
                     
                           5605
                        
                        
                           Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal
                        
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       —
                                    
                                    
                                       man-made staple fibres, not carded or combed or otherwise processed for spinning,
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       paper-making materials
                                    
                                 
                        
                            
                        
                     
                           5606
                        
                        
                           Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn
                        
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       —
                                    
                                    
                                       man-made staple fibres, not carded or combed or otherwise processed for spinning,
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       paper-making materials
                                    
                                 
                        
                            
                        
                     
                           Chapter 57
                        
                        
                           Carpets and other textile floor coverings:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Of needleloom felt
                                    
                                 
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       natural fibres,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp
                                    
                                 However:
                           
                                       —
                                    
                                    
                                       polypropylene filament of heading 5402,
                                    
                                 
                                       —
                                    
                                    
                                       polypropylene fibres of heading 5503 or 5506,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       polypropylene filament tow of heading 5501,
                                    
                                 of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product
                           Jute fabric may be used as a backing
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Of other felt
                                    
                                 
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       natural fibres, not carded or combed or otherwise processed for spinning,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp
                                    
                                 
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       coir yarn or jute yarn,
                                    
                                 
                                       —
                                    
                                    
                                       synthetic or artificial filament yarn,
                                    
                                 
                                       —
                                    
                                    
                                       natural fibres,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       man-made staple fibres, not carded or combed or otherwise processed for spinning
                                    
                                 Jute fabric may be used as a backing
                        
                        
                            
                        
                     
                           ex Chapter 58
                        
                        
                           Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Combined with rubber thread
                                    
                                 
                        
                           Manufacture from single yarn (7)
                           
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       —
                                    
                                    
                                       man-made staple fibres, not carded or combed or otherwise processed for spinning,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp
                                    
                                 or
                           Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           5805
                        
                        
                           Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           5810
                        
                        
                           Embroidery in the piece, in strips or in motifs
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           5901
                        
                        
                           Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
                        
                        
                           Manufacture from yarn
                        
                        
                            
                        
                     
                           5902
                        
                        
                           Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Containing not more than 90 % by weight of textile materials
                                    
                                 
                        
                           Manufacture from yarn
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from chemical materials or textile pulp
                        
                        
                            
                        
                     
                           5903
                        
                        
                           Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902
                        
                        
                           Manufacture from yarn
                           or
                           Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           5904
                        
                        
                           Linoleum, whether or note cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
                        
                        
                           Manufacture from yarn (7)
                           
                        
                        
                            
                        
                     
                           5905
                        
                        
                           Textile wall coverings:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Impregnated, coated, covered or laminated with rubber, plastics or other materials
                                    
                                 
                        
                           Manufacture from yarn
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       coir yarn,
                                    
                                 
                                       —
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       —
                                    
                                    
                                       man-made staple fibres, not carded or combed or otherwise processed for spinning,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp
                                    
                                 or
                           Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           5906
                        
                        
                           Rubberised textile fabrics, other than those of heading 5902:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Knitted or crocheted fabrics
                                    
                                 
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       —
                                    
                                    
                                       man-made staple fibres, not carded or combed or otherwise processed for spinning,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp
                                    
                                 
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials
                                    
                                 
                        
                           Manufacture from chemical materials
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from yarn
                        
                        
                            
                        
                     
                           5907
                        
                        
                           Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
                        
                        
                           Manufacture from yarn
                           or
                           Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           5908
                        
                        
                           Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Incandescent gas mantles, impregnated
                                    
                                 
                        
                           Manufacture from tubular knitted gas-mantle fabric
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           5909 to 5911
                        
                        
                           Textile articles of a kind suitable for industrial use:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Polishing discs or rings other than of felt of heading 5911
                                    
                                 
                        
                           Manufacture from yarn or waste fabrics or rags of heading 6310
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911
                                    
                                 
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       coir yarn,
                                    
                                 
                                       —
                                    
                                    
                                       the following materials:
                                       
                                                   —
                                                
                                                
                                                   yarn of polytetrafluoroethylene (8),
                                                
                                             
                                                   —
                                                
                                                
                                                   yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin,
                                                
                                             
                                                   —
                                                
                                                
                                                   yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylenediamine and isophthalic acid,
                                                
                                             
                                                   —
                                                
                                                
                                                   monofil of polytetrafluoroethylene (8),
                                                
                                             
                                                   —
                                                
                                                
                                                   yarn of synthetic textile fibres of poly(p-phenylene terephthalamide),
                                                
                                             
                                                   —
                                                
                                                
                                                   glass fibre yarn, coated with phenol resin and gimped with acrylic yarn (8),
                                                
                                             
                                                   —
                                                
                                                
                                                   copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4-cyclohexanediethanol and isophthalic acid,
                                                
                                             
                                                   —
                                                
                                                
                                                   natural fibres,
                                                
                                             
                                                   —
                                                
                                                
                                                   man-made staple fibres not carded or combed or otherwise processed for spinning,
                                                   or
                                                
                                             
                                                   —
                                                
                                                
                                                   chemical materials or textile pulp
                                                
                                             
                                 
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       coir yarn,
                                    
                                 
                                       —
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       —
                                    
                                    
                                       man-made staple fibres, not carded or combed or otherwise processed for spinning,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp
                                    
                                 
                        
                            
                        
                     
                           Chapter 60
                        
                        
                           Knitted or crocheted fabrics
                        
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       —
                                    
                                    
                                       man-made staple fibres, not carded or combed or otherwise processed for spinning,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp
                                    
                                 
                        
                            
                        
                     
                           Chapter 61
                        
                        
                           Articles of apparel and clothing accessories, knitted or crocheted:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
                                    
                                 
                        
                           Manufacture from yarn (7)
                               (9)
                           
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       —
                                    
                                    
                                       man-made staple fibres, not carded or combed or otherwise processed for spinning,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp
                                    
                                 
                        
                            
                        
                     
                           ex Chapter 62
                        
                        
                           Articles of apparel and clothing accessories, not knitted or crocheted; except for:
                        
                        
                           Manufacture from yarn (7)
                               (9)
                           
                        
                        
                            
                        
                     
                           ex 6202, ex 6204, ex 6206, ex 6209 and ex 6211
                        
                        
                           Women's, girls' and babies' clothing and clothing accessories for babies, embroidered
                        
                        
                           Manufacture from yarn (9)
                           
                           or
                           Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (9)
                           
                        
                        
                            
                        
                     
                           ex 6210 and ex 6216
                        
                        
                           Fire-resistant equipment of fabric covered with foil of aluminised polyester
                        
                        
                           Manufacture from yarn (9)
                           
                           or
                           Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (9)
                           
                        
                        
                            
                        
                     
                           6213 and 6214
                        
                        
                           Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Embroidered
                                    
                                 
                        
                           Manufacture from unbleached single yarn (7)
                               (9)
                           
                           or
                           Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (9)
                           
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from unbleached single yarn (7)
                               (9)
                           
                           or
                           Making up, followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the unprinted goods of headings 6213 and 6214 used does not exceed 47,5 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           6217
                        
                        
                           Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Embroidered
                                    
                                 
                        
                           Manufacture from yarn (9)
                           
                           or
                           Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (9)
                           
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Fire-resistant equipment of fabric covered with foil of aluminised polyester
                                    
                                 
                        
                           Manufacture from yarn (9)
                           
                           or
                           Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (9)
                           
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Interlinings for collars and cuffs, cut out
                                    
                                 
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from yarn (9)
                           
                        
                        
                            
                        
                     
                           ex Chapter 63
                        
                        
                           Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           6301 to 6304
                        
                        
                           Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Of felt, of nonwovens
                                    
                                 
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       natural fibres,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp
                                    
                                 
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                        
                            
                        
                     
                           
                                       – –
                                    
                                    
                                       Embroidered
                                    
                                 
                        
                           Manufacture from unbleached single yarn (9)
                               (10)
                           
                           or
                           Manufacture from unembroidered fabric (other than knitted or crocheted), provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from unbleached single yarn (9)
                               (10)
                           
                        
                        
                            
                        
                     
                           6305
                        
                        
                           Sacks and bags, of a kind used for the packing of goods
                        
                        
                           Manufacture from (7):
                           
                                       —
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       —
                                    
                                    
                                       man-made staple fibres, not carded or combed or otherwise processed for spinning,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp
                                    
                                 
                        
                            
                        
                     
                           6306
                        
                        
                           Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Of nonwovens
                                    
                                 
                        
                           Manufacture from (7)
                               (9):
                           
                                       —
                                    
                                    
                                       natural fibres,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       chemical materials or textile pulp
                                    
                                 
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from unbleached single yarn (7)
                               (9)
                           
                        
                        
                            
                        
                     
                           6307
                        
                        
                           Other made-up articles, including dress patterns
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           6308
                        
                        
                           Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale
                        
                        
                           Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set
                        
                        
                            
                        
                     
                           ex Chapter 64
                        
                        
                           Footwear, gaiters and the like; parts of such articles; except for:
                        
                        
                           Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
                        
                        
                            
                        
                     
                           6406
                        
                        
                           Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex Chapter 65
                        
                        
                           Headgear and parts thereof; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           6503
                        
                        
                           Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 6501, whether or not lined or trimmed
                        
                        
                           Manufacture from yarn or textile fibres (9)
                           
                        
                        
                            
                        
                     
                           6505
                        
                        
                           Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed
                        
                        
                           Manufacture from yarn or textile fibres (9)
                           
                        
                        
                            
                        
                     
                           ex Chapter 66
                        
                        
                           Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           6601
                        
                        
                           Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           Chapter 67
                        
                        
                           Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex Chapter 68
                        
                        
                           Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex 6803
                        
                        
                           Articles of slate or of agglomerated slate
                        
                        
                           Manufacture from worked slate
                        
                        
                            
                        
                     
                           ex 6812
                        
                        
                           Articles of asbestos; Articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate
                        
                        
                           Manufacture from materials of any heading
                        
                        
                            
                        
                     
                           ex 6814
                        
                        
                           Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials
                        
                        
                           Manufacture from worked mica (including agglomerated or reconstituted mica)
                        
                        
                            
                        
                     
                           Chapter 69
                        
                        
                           Ceramic products
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex Chapter 70
                        
                        
                           Glass and glassware; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex 7003, ex 7004 and ex 7005
                        
                        
                           Glass with a non-reflecting layer
                        
                        
                           Manufacture from materials of heading 7001
                        
                        
                            
                        
                     
                           7006
                        
                        
                           Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards (11)
                                       
                                    
                                 
                        
                           Manufacture from non-coated glass-plate substrate of heading 7006
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from materials of heading 7001
                        
                        
                            
                        
                     
                           7007
                        
                        
                           Safety glass, consisting of toughened (tempered) or laminated glass
                        
                        
                           Manufacture from materials of heading 7001
                        
                        
                            
                        
                     
                           7008
                        
                        
                           Multiple-walled insulating units of glass
                        
                        
                           Manufacture from materials of heading 7001
                        
                        
                            
                        
                     
                           7009
                        
                        
                           Glass mirrors, whether or not framed, including rear-view mirrors
                        
                        
                           Manufacture from materials of heading 7001
                        
                        
                            
                        
                     
                           7010
                        
                        
                           Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass
                        
                        
                           Manufacture from materials of any heading, except that of the product
                           or
                           Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           7013
                        
                        
                           Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)
                        
                        
                           Manufacture from materials of any heading, except that of the product
                           or
                           Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product
                           or
                           Hand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex 7019
                        
                        
                           Articles (other than yarn) of glass fibres
                        
                        
                           Manufacture from:
                           
                                       —
                                    
                                    
                                       uncoloured slivers, rovings, yarn or chopped strands,
                                       or
                                    
                                 
                                       —
                                    
                                    
                                       glass wool
                                    
                                 
                        
                            
                        
                     
                           ex Chapter 71
                        
                        
                           Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex 7101
                        
                        
                           Natural or cultured pearls, graded and temporarily strung for convenience of transport
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex 7102, ex 7103 and ex 7104
                        
                        
                           Worked precious or semi-precious stones (natural, synthetic or reconstructed)
                        
                        
                           Manufacture from unworked precious or semi-precious stones
                        
                        
                            
                        
                     
                           7106, 7108 and 7110
                        
                        
                           Precious metals:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Unwrought
                                    
                                 
                        
                           Manufacture from materials of any heading, except those of headings 7106, 7108 and 7110
                           or
                           Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110
                           or
                           Alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Semi-manufactured or in powder form
                                    
                                 
                        
                           Manufacture from unwrought precious metals
                        
                        
                            
                        
                     
                           ex 7107, ex 7109 and ex 7111
                        
                        
                           Metals clad with precious metals, semi-manufactured
                        
                        
                           Manufacture from metals clad with precious metals, unwrought
                        
                        
                            
                        
                     
                           7116
                        
                        
                           Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           7117
                        
                        
                           Imitation jewellery
                        
                        
                           Manufacture from materials of any heading, except that of the product
                           or
                           Manufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex Chapter 72
                        
                        
                           Iron and steel; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           7207
                        
                        
                           Semi-finished products of iron or non-alloy steel
                        
                        
                           Manufacture from materials of heading 7201, 7202, 7203, 7204 or 7205
                        
                        
                            
                        
                     
                           7208 to 7216
                        
                        
                           Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel
                        
                        
                           Manufacture from ingots or other primary forms of heading 7206
                        
                        
                            
                        
                     
                           7217
                        
                        
                           Wire of iron or non-alloy steel
                        
                        
                           Manufacture from semi-finished materials of heading 7207
                        
                        
                            
                        
                     
                           ex 7218, 7219 to 7222
                        
                        
                           Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of stainless steel
                        
                        
                           Manufacture from ingots or other primary forms of heading 7218
                        
                        
                            
                        
                     
                           7223
                        
                        
                           Wire of stainless steel
                        
                        
                           Manufacture from semi-finished materials of heading 7218
                        
                        
                            
                        
                     
                           ex 7224, 7225 to 7228
                        
                        
                           Semi-finished products, flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel
                        
                        
                           Manufacture from ingots or other primary forms of heading 7206, 7218 or 7224
                        
                        
                            
                        
                     
                           7229
                        
                        
                           Wire of other alloy steel
                        
                        
                           Manufacture from semi-finished materials of heading 7224
                        
                        
                            
                        
                     
                           ex Chapter 73
                        
                        
                           Articles of iron or steel; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex 7301
                        
                        
                           Sheet piling
                        
                        
                           Manufacture from materials of heading 7206
                        
                        
                            
                        
                     
                           7302
                        
                        
                           Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails
                        
                        
                           Manufacture from materials of heading 7206
                        
                        
                            
                        
                     
                           7304, 7305 and 7306
                        
                        
                           Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel
                        
                        
                           Manufacture from materials of heading 7206, 7207, 7218 or 7224
                        
                        
                            
                        
                     
                           ex 7307
                        
                        
                           Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts
                        
                        
                           Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           7308
                        
                        
                           Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel
                        
                        
                           Manufacture from materials of any heading, except that of the product. However, welded angles, shapes and sections of heading 7301 may not be used
                        
                        
                            
                        
                     
                           ex 7315
                        
                        
                           Skid chain
                        
                        
                           Manufacture in which the value of all the materials of heading 7315 used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex Chapter 74
                        
                        
                           Copper and articles thereof; except for:
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           7401
                        
                        
                           Copper mattes; cement copper (precipitated copper)
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           7402
                        
                        
                           Unrefined copper; copper anodes for electrolytic refining
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           7403
                        
                        
                           Refined copper and copper alloys, unwrought:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Refined copper
                                    
                                 
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Copper alloys and refined copper containing other elements
                                    
                                 
                        
                           Manufacture from refined copper, unwrought, or waste and scrap of copper
                        
                        
                            
                        
                     
                           7404
                        
                        
                           Copper waste and scrap
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           7405
                        
                        
                           Master alloys of copper
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex Chapter 75
                        
                        
                           Nickel and articles thereof; except for:
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           7501 to 7503
                        
                        
                           Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex Chapter 76
                        
                        
                           Aluminium and articles thereof; except for:
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           7601
                        
                        
                           Unwrought aluminium
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                    
                                 or
                           Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium
                        
                        
                            
                        
                     
                           7602
                        
                        
                           Aluminium waste or scrap
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex 7616
                        
                        
                           Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           Chapter 77
                        
                        
                           Reserved for possible future use in the HS
                        
                        
                            
                        
                        
                            
                        
                     
                           ex Chapter 78
                        
                        
                           Lead and articles thereof; except for:
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           7801
                        
                        
                           Unwrought lead:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Refined lead
                                    
                                 
                        
                           Manufacture from ‘bullion’ or ‘work’ lead
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7802 may not be used
                        
                        
                            
                        
                     
                           7802
                        
                        
                           Lead waste and scrap
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex Chapter 79
                        
                        
                           Zinc and articles thereof; except for:
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           7901
                        
                        
                           Unwrought zinc
                        
                        
                           Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7902 may not be used
                        
                        
                            
                        
                     
                           7902
                        
                        
                           Zinc waste and scrap
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex Chapter 80
                        
                        
                           Tin and articles thereof; except for:
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           8001
                        
                        
                           Unwrought tin
                        
                        
                           Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 8002 may not be used
                        
                        
                            
                        
                     
                           8002 and 8007
                        
                        
                           Tin waste and scrap; other articles of tin
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           Chapter 81
                        
                        
                           Other base metals; cermets; articles thereof:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other base metals, wrought; articles thereof
                                    
                                 
                        
                           Manufacture in which the value of all the materials of the same heading as the product used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex Chapter 82
                        
                        
                           Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           8206
                        
                        
                           Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale
                        
                        
                           Manufacture from materials of any heading, except those of headings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set, provided that their total value does not exceed 15 % of the ex-works price of the set
                        
                        
                            
                        
                     
                           8207
                        
                        
                           Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           8208
                        
                        
                           Knives and cutting blades, for machines or for mechanical appliances
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           ex 8211
                        
                        
                           Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208
                        
                        
                           Manufacture from materials of any heading, except that of the product. However, knife blades and handles of base metal may be used
                        
                        
                            
                        
                     
                           8214
                        
                        
                           Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)
                        
                        
                           Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used
                        
                        
                            
                        
                     
                           8215
                        
                        
                           Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
                        
                        
                           Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used
                        
                        
                            
                        
                     
                           ex Chapter 83
                        
                        
                           Miscellaneous articles of base metal; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex 8302
                        
                        
                           Other mountings, fittings and similar articles suitable for buildings, and automatic door closers
                        
                        
                           Manufacture from materials of any heading, except that of the product. However, other materials of heading 8302 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex 8306
                        
                        
                           Statuettes and other ornaments, of base metal
                        
                        
                           Manufacture from materials of any heading, except that of the product. However, other materials of heading 8306 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex Chapter 84
                        
                        
                           Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for:
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           ex 8401
                        
                        
                           Nuclear fuel elements
                        
                        
                           Manufacture from materials of any heading, except that of the product (12)
                           
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           8402
                        
                        
                           Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                        
                     
                           8403 and ex 8404
                        
                        
                           Central heating boilers other than those of heading 8402 and auxiliary plant for central heating boilers
                        
                        
                           Manufacture from materials of any heading, except those of headings 8403 and 8404
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           8406
                        
                        
                           Steam turbines and other vapour turbines
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           8407
                        
                        
                           Spark-ignition reciprocating or rotary internal combustion piston engines
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           8408
                        
                        
                           Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           8409
                        
                        
                           Parts suitable for use solely or principally with the engines of heading 8407 or 8408
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           8411
                        
                        
                           Turbo-jets, turbo-propellers and other gas turbines
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                        
                     
                           8412
                        
                        
                           Other engines and motors
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex 8413
                        
                        
                           Rotary positive displacement pumps
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                        
                     
                           ex 8414
                        
                        
                           Industrial fans, blowers and the like
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                        
                     
                           8415
                        
                        
                           Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           8418
                        
                        
                           Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                        
                     
                           ex 8419
                        
                        
                           Machines for wood, paper pulp, paper and paperboard industries
                        
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           8420
                        
                        
                           Calendering or other rolling machines, other than for metals or glass, and cylinders therefore
                        
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           8423
                        
                        
                           Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                        
                     
                           8425 to 8428
                        
                        
                           Lifting, handling, loading or unloading machinery
                        
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           8429
                        
                        
                           Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Road rollers
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           8430
                        
                        
                           Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers
                        
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           ex 8431
                        
                        
                           Parts suitable for use solely or principally with road rollers
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           8439
                        
                        
                           Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
                        
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           8441
                        
                        
                           Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds
                        
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           8444 to 8447
                        
                        
                           Machines of these headings for use in the textile industry
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex 8448
                        
                        
                           Auxiliary machinery for use with machines of headings 8444 and 8445
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           8452
                        
                        
                           Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor
                                    
                                 
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of all the originating materials used,
                                    
                                 
                                       —
                                    
                                    
                                       the thread-tension, crochet and zigzag mechanisms used are originating
                                    
                                 
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           8456 to 8466
                        
                        
                           Machine-tools and machines and their parts and accessories of headings 8456 to 8466
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           8469 to 8472
                        
                        
                           Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           8480
                        
                        
                           Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           8482
                        
                        
                           Ball or roller bearings
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                        
                     
                           8484
                        
                        
                           Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           8485
                        
                        
                           Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex Chapter 85
                        
                        
                           Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           8501
                        
                        
                           Electric motors and generators (excluding generating sets)
                        
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       within the above limit, the value of all the materials of heading 8503 used does not exceed 10 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           8502
                        
                        
                           Electric generating sets and rotary converters
                        
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       within the above limit, the value of all the materials of headings 8501 and 8503 used does not exceed 10 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           ex 8504
                        
                        
                           Power supply units for automatic data-processing machines
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex 8518
                        
                        
                           Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets
                        
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                        
                     
                           8519
                        
                        
                           Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device
                        
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           8520
                        
                        
                           Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device
                        
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           8521
                        
                        
                           Video recording or reproducing apparatus, whether or not incorporating a video tuner
                        
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           8522
                        
                        
                           Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           8523
                        
                        
                           Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           8524
                        
                        
                           Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Matrices and masters for the production of records
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       within the above limit, the value of all the materials of heading 8523 used does not exceed 10 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           8525
                        
                        
                           Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras
                        
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                        
                     
                           8526
                        
                        
                           Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
                        
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                        
                     
                           8527
                        
                        
                           Reception apparatus for radio-telephony, radio-telegraphy or radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
                        
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                        
                     
                           8528
                        
                        
                           Reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors
                        
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                        
                     
                           8529
                        
                        
                           Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Suitable for use solely or principally with video recording or reproducing apparatus
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                        
                     
                           8535 and 8536
                        
                        
                           Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits
                        
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           8537
                        
                        
                           Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517
                        
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           ex 8541
                        
                        
                           Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                        
                     
                           8542
                        
                        
                           Electronic integrated circuits and microassemblies:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Monolithic integrated circuits
                                    
                                 
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                       and
                                    
                                 
                                       —
                                    
                                    
                                       within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product
                                    
                                 or
                           The operation of diffusion (in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant), whether or not assembled and/or tested in a country other than those specified in Articles 3 and 4
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                        
                     
                           8544
                        
                        
                           Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           8545
                        
                        
                           Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           8546
                        
                        
                           Electrical insulators of any material
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           8547
                        
                        
                           Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           8548
                        
                        
                           Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex Chapter 86
                        
                        
                           Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds; except for:
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           8608
                        
                        
                           Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           ex Chapter 87
                        
                        
                           Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for:
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           8709
                        
                        
                           Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           8710
                        
                        
                           Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           8711
                        
                        
                           Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       With reciprocating internal combustion piston engine of a cylinder capacity:
                                    
                                 
                        
                            
                        
                        
                            
                        
                     
                           
                                       – –
                                    
                                    
                                       Not exceeding 50 cm3
                                       
                                    
                                 
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 20 % of the ex-works price of the product
                        
                     
                           
                                       – –
                                    
                                    
                                       Exceeding 50 cm3
                                       
                                    
                                 
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           ex 8712
                        
                        
                           Bicycles without ball bearings
                        
                        
                           Manufacture from materials of any heading, except those of heading 8714
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           8715
                        
                        
                           Baby carriages and parts thereof
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           8716
                        
                        
                           Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           ex Chapter 88
                        
                        
                           Aircraft, spacecraft, and parts thereof; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           ex 8804
                        
                        
                           Rotochutes
                        
                        
                           Manufacture from materials of any heading, including other materials of heading 8804
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           8805
                        
                        
                           Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           Chapter 89
                        
                        
                           Ships, boats and floating structures
                        
                        
                           Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           ex Chapter 90
                        
                        
                           Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           9001
                        
                        
                           Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           9002
                        
                        
                           Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           9004
                        
                        
                           Spectacles, goggles and the like, corrective, protective or other
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex 9005
                        
                        
                           Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           ex 9006
                        
                        
                           Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           9007
                        
                        
                           Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           9011
                        
                        
                           Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           ex 9014
                        
                        
                           Other navigational instruments and appliances
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           9015
                        
                        
                           Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           9016
                        
                        
                           Balances of a sensitivity of 5 cg or better, with or without weights
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           9017
                        
                        
                           Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           9018
                        
                        
                           Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Dentists' chairs incorporating dental appliances or dentists' spittoons
                                    
                                 
                        
                           Manufacture from materials of any heading, including other materials of heading 9018
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                        
                     
                           9019
                        
                        
                           Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                        
                     
                           9020
                        
                        
                           Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                        
                     
                           9024
                        
                        
                           Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           9025
                        
                        
                           Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           9026
                        
                        
                           Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           9027
                        
                        
                           Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           9028
                        
                        
                           Gas, liquid or electricity supply or production meters, including calibrating meters therefor:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Parts and accessories
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           9029
                        
                        
                           Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           9030
                        
                        
                           Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           9031
                        
                        
                           Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           9032
                        
                        
                           Automatic regulating or controlling instruments and apparatus
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           9033
                        
                        
                           Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex Chapter 91
                        
                        
                           Clocks and watches and parts thereof; except for:
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           9105
                        
                        
                           Other clocks
                        
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           9109
                        
                        
                           Clock movements, complete and assembled
                        
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       the value of all the non-originating materials used does not exceed the value of all the originating materials used
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           9110
                        
                        
                           Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
                        
                        
                           Manufacture in which:
                           
                                       —
                                    
                                    
                                       the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       within the above limit, the value of all the materials of heading 9114 used does not exceed 10 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           9111
                        
                        
                           Watch cases and parts thereof
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           9112
                        
                        
                           Clock cases and cases of a similar type for other goods of this chapter, and parts thereof
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           9113
                        
                        
                           Watch straps, watch bands and watch bracelets, and parts thereof:
                        
                        
                            
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           Chapter 92
                        
                        
                           Musical instruments; parts and accessories of such articles
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           Chapter 93
                        
                        
                           Arms and ammunition; parts and accessories thereof
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex Chapter 94
                        
                        
                           Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           ex 9401 and ex 9403
                        
                        
                           Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less
                        
                        
                           Manufacture from materials of any heading, except that of the product
                           or
                           Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or 9403, provided that:
                           
                                       —
                                    
                                    
                                       the value of the cloth does not exceed 25 % of the ex-works price of the product,
                                    
                                 
                                       —
                                    
                                    
                                       all the other materials used are originating and are classified in a heading other than heading 9401 or 9403
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           9405
                        
                        
                           Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           9406
                        
                        
                           Prefabricated buildings
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex Chapter 95
                        
                        
                           Toys, games and sports requisites; parts and accessories thereof; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           9503
                        
                        
                           Other toys; reduced-size (scale) models and similar recreational models, working or not; puzzles of all kinds
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           ex 9506
                        
                        
                           Golf clubs and parts thereof
                        
                        
                           Manufacture from materials of any heading, except that of the product. However, roughly-shaped blocks for making golf-club heads may be used
                        
                        
                            
                        
                     
                           ex Chapter 96
                        
                        
                           Miscellaneous manufactured article s; except for:
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                           ex 9601 and ex 9602
                        
                        
                           Articles of animal, vegetable or mineral carving materials
                        
                        
                           Manufacture from ‘worked’ carving materials of the same heading as the product
                        
                        
                            
                        
                     
                           ex 9603
                        
                        
                           Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorised, paint pads and rollers, squeegees and mops
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           9605
                        
                        
                           Travel sets for personal toilet, sewing or shoe or clothes cleaning
                        
                        
                           Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set
                        
                        
                            
                        
                     
                           9606
                        
                        
                           Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           9608
                        
                        
                           Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609
                        
                        
                           Manufacture from materials of any heading, except that of the product. However, nibs or nib-points of the same heading as the product may be used
                        
                        
                            
                        
                     
                           9612
                        
                        
                           Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes
                        
                        
                           Manufacture:
                           
                                       —
                                    
                                    
                                       from materials of any heading, except that of the product,
                                    
                                 
                                       —
                                    
                                    
                                       in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                           ex 9613
                        
                        
                           Lighters with piezo-igniter
                        
                        
                           Manufacture in which the value of all the materials of heading 9613 used does not exceed 30 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex 9614
                        
                        
                           Smoking pipes and pipe bowls
                        
                        
                           Manufacture from roughly-shaped blocks
                        
                        
                            
                        
                     
                           Chapter 97
                        
                        
                           Works of art, collectors' pieces and antiques
                        
                        
                           Manufacture from materials of any heading, except that of the product
                        
                        
                            
                        
                     
                  (1)  For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
               
                  (2)  For the special conditions relating to ‘specific processes’, see Introductory Note 7.2.
               
                  (3)  Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32.
               
                  (4)  A ‘group’ is regarded as any part of the heading separated from the rest by a semicolon.
               
                  (5)  In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
               
                  (6)  The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %.
               
                  (7)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (8)  The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
               
                  (9)  See Introductory Note 6.
               
                  (10)  For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.
               
                  (11)  SEMII – Semiconductor Equipment and Materials Institute Incorporated.
               
                  (12)  This rule shall apply until 31 December 2005.
               
                  Annex IIa
                  List pf working or processing required to be carried out on non-originating materials in order that the products manufactured referred to in Article 6(2) can obtain originating status
                  
                              HS heading No
                           
                           
                              Description of product
                           
                           
                              Working or processing carried out on non-originating materials that confers originating status
                           
                        
                              (1)
                           
                           
                              (2)
                           
                           
                              (3) or (4)
                           
                        
                              ex 0904,
                              ex 0905,
                              ex 0906,
                              ex 0907,
                              ex 0908,
                              ex 0909 and
                              ex 0910
                           
                           
                              Mixed spices
                           
                           
                              Manufacture in which the value of all the materials used does not exceed 55 % of the ex-works price of the product
                           
                           
                               
                           
                        
                              ex 1512
                           
                           
                              Sunflower-seed oil
                           
                           
                              Manufacture in which all the materials used are classified within a heading other than that of the product
                           
                           
                               
                           
                        
                              ex 1904
                           
                           
                              Prepared foods obtained by the swelling or roasting of maize
                           
                           
                              Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
                           
                           
                               
                           
                        
                              ex 2005
                           
                           
                              Vegetables and mixtures of vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006, other than homogenised vegetables, potatoes, beans, asparagus and olives
                           
                           
                              Manufacture in which all the materials used are classified within a heading other than that of the product
                           
                           
                               
                           
                        
                              ex 2008
                           
                           
                              roasted ground-nuts, hazelnuts, pistachios, cashew, and other nuts including mixtures
                           
                           
                              Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
                           
                           
                               
                           
                        
                              3924
                           
                           
                              Tableware, kitchenware, other household articles and toilet articles, of plastic
                           
                           
                              Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
                           
                           
                               
                           
                        
                              7214
                           
                           
                              Bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot drawn or hot-extruded, but including those twisted after rolling
                           
                           
                              Manufacture from semi-finished products of iron and non-alloy steel of heading 7207
                           
                           
                               
                           
                        
                              ex 8504
                           
                           
                              Ballast for discharge lamps or tubes
                           
                           
                              Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                           
                           
                               
                           
                        
                              ex 8506
                           
                           
                              Primary cells and primary batteries other than manganese dioxide, mercuric oxide, silver oxide, lithium and air-zinc
                           
                           
                              Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                           
                           
                               
                           
                        
                              ex 8507
                           
                           
                              Lead-acid electric accumulators, including separators therefor, whether or not rectangular (including square)
                           
                           
                              Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                           
                           
                               
                           
                        
                              ex 9032
                           
                           
                              automatic regulating or controlling instruments and apparatus, other than Thermostats and Manostats; stabiliser
                           
                           
                              Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
                           
                           
                               
                           
                        
            
            
               ANNEX III
               List of products originating in Turkey to which the provisions of Article 4 do not apply, listed in the order of HS chapters and headings
               
                           Chapter 1
                        
                        
                            
                        
                     
                           Chapter 2
                        
                        
                            
                        
                     
                           Chapter 3
                        
                        
                            
                        
                     
                           0401 to 0402
                        
                        
                            
                        
                     
                           ex 0403 —
                        
                        
                           Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit or cocoa
                        
                     
                           0404 to 0410
                        
                        
                            
                        
                     
                           0504
                        
                        
                            
                        
                     
                           0511
                        
                        
                            
                        
                     
                           Chapter 6
                        
                        
                            
                        
                     
                           0701 to 0709
                        
                        
                            
                        
                     
                           ex 0710 —
                        
                        
                           Vegetables (uncooked or cooked by steaming or boiling in water), frozen
                        
                     
                           ex 0711 —
                        
                        
                           Vegetables, except sweet corn of heading 0711 90 30, 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
                        
                     
                           0712 to 0714
                        
                        
                            
                        
                     
                           Chapter 8
                        
                        
                            
                        
                     
                           ex Chapter 9 —
                        
                        
                           Coffee, tea, and spices, excluding maté of heading 0903
                        
                     
                           Chapter 10
                        
                        
                            
                        
                     
                           Chapter 11
                        
                        
                            
                        
                     
                           Chapter 12
                        
                        
                            
                        
                     
                           ex 1302 —
                        
                        
                           Pectin
                        
                     
                           1501 to 1514
                        
                        
                            
                        
                     
                           ex 1515 —
                        
                        
                           Other fixed vegetable fats and oils (excluding jojoba oil and its fractions) and their fractions, whether or not refined, but not chemically modified
                        
                     
                           ex 1516 —
                        
                        
                           Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared, excluding hydrogenated castor oil known as ‘opal-wax’
                        
                     
                           ex 1517 and ex 1518 —
                        
                        
                           Margarines, imitation lard and other prepared edible fats
                        
                     
                           ex 1522 —
                        
                        
                           Residues resulting from the treatment of fatty substances or animal or vegetable waxes, excluding degras
                        
                     
                           Chapter 16
                        
                        
                            
                        
                     
                           1701
                        
                        
                            
                        
                     
                           ex 1702 —
                        
                        
                           Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel excluding that of headings 1702 11 00, 1702 30 51, 1702 30 59, 1702 50 00 and 1702 90 10
                        
                     
                           1703
                        
                        
                            
                        
                     
                           1801 and 1802
                        
                        
                            
                        
                     
                           ex 1902 —
                        
                        
                           Pasta, stuffed, containing more than 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates, sausages and the like or meat and meat offal of any kind, including fats of all kinds
                        
                     
                           ex 2001 —
                        
                        
                           Cucumbers and gherkins, onions, mango chutney, fruit of the genus Capsicum other than sweet peppers or pimentos, mushrooms and olives, prepared or preserved by vinegar or acetic acid
                        
                     
                           2002 and 2003
                        
                        
                            
                        
                     
                           ex 2004 —
                        
                        
                           Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006, excluding potatoes in the form of flour or meal and flakes of sweet corn
                        
                     
                           ex 2005 —
                        
                        
                           Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006, excluding potato and sweet corn products
                        
                     
                           2006 and 2007
                        
                        
                            
                        
                     
                           ex 2008 —
                        
                        
                           Fruits, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included, excluding peanut butter, palm hearts, maize, yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, vine leaves, hop shoots and other similar edible parts of plants
                        
                     
                           2009
                        
                        
                            
                        
                     
                           ex 2106 —
                        
                        
                           Flavoured and coloured sugars, syrups and molasses
                        
                     
                           2204
                        
                        
                            
                        
                     
                           2206
                        
                        
                            
                        
                     
                           ex 2207 —
                        
                        
                           Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher obtained from agricultural produce listed here
                        
                     
                           ex 2208 —
                        
                        
                           Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol obtained from agricultural produce listed here
                        
                     
                           2209
                        
                        
                            
                        
                     
                           Chapter 23
                        
                        
                            
                        
                     
                           2401
                        
                        
                            
                        
                     
                           4501
                        
                        
                            
                        
                     
                           5301 and 5302
                        
                        
                            
                        
                     
            
               ANNEX IV
               Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1
               Printing instructions
               
                           1.
                        
                        
                           Each form shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.
                        
                     
                           2.
                        
                        
                           The competent authorities of the Member States of the Community and of Lebanon may reserve the right to print the forms themselves or may have them printed by approved printers. In the latter case, each form must include a reference to such approval. Each form must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.
                        
                     
                  
               
                  
               
                  
               
                  
            
            
               ANNEX V
               INVOICE DECLARATION
               The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
               English version
               The exporter of the products covered by this document (customs authorisation No … (1)) declares that, except where otherwise clearly indicated, these products are of … preferential origin (2).
               Spanish version
               El exportador de los productos incluidos en el presente documento (autorización aduanera no … (1)) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial … (2).
               Danish version
               Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. … (1)) erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i … (2).
               German version
               Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. … (1)) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nichts anderes angegeben ist, präferenzbegünstigte Ursprungswaren … (2) sind.
               Greek version
               Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπάριθ. … (1)) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής … (2).
               French version
               L'exportateur des produits couverts par le présent document (autorisation douanière no … (1)) déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle … (2).
               Italian version
               L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. … (1)) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale … (2).
               Dutch version
               De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. … (1)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële … oorsprong zijn (2).
               Portuguese version
               O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorização aduaneira n.o … (1)) declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial … (2).
               Finnish version
               Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupan:o … (1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja … alkuperätuotteita (2).
               Swedish version
               Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. … (1)) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande … ursprung (2).
               Arabic version
               
                  
               … (3)
               
               (Place and date)
               … (4)
               
               (Signature of the exporter; in addition the name of the person signing the declaration has to be indicated in clear script)
               
                  (1)  When the invoice declaration is made out by an approved exporter within the meaning of Article 22 of the Protocol, the authorisation number of the approved exporter must be entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank.
               
                  (2)  Origin of products to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 37 of the Protocol, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
               
                  (3)  These indications may be omitted if the information is contained on the document itself.
               
                  (4)  See Article 21(5) of the Protocol. In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.
            
            
               ANNEX VI
               
                  JOINT DECLARATIONS
                  
                     Joint Declaration on the transitional period concerning the issuing or making out of documents relating to the proof of origin
                     
                                 1.
                              
                              
                                 During 12 months following the entry into force of this Agreement, the competent customs authorities of the Community and of Lebanon shall accept as valid proof of origin within the meaning of Protocol 4, movement certificates EUR.1 and EUR.2 forms, issued within the context of the Cooperation Agreement signed on 3 May 1977.
                              
                           
                                 2.
                              
                              
                                 Requests for subsequent verification of documents referred to above shall be accepted by the competent customs authorities of the Community and of Lebanon for a period of two years after the issuing and making out of the proof of origin concerned. These verifications shall be carried out in accordance with Title VI of Protocol 4 to this Agreement.
                              
                           
                  
                     Joint Declaration concerning the Principality of Andorra
                     
                                 1.
                              
                              
                                 Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonised System shall be accepted by Lebanon as originating in the Community within the meaning of this Agreement.
                              
                           
                                 2.
                              
                              
                                 Protocol 4 shall apply, mutatis mutandis, for the purpose of defining the originating status of the abovementioned products.
                              
                           
                  
                     Joint Declaration concerning the Republic of San Marino
                     
                                 1.
                              
                              
                                 Products originating in the Republic of San Marino shall be accepted by Lebanon as originating in the Community within the meaning of this Agreement.
                              
                           
                                 2.
                              
                              
                                 Protocol 4 shall apply, mutatis mutandis, for the purpose of defining the originating status of the abovementioned products.
                              
                           
               
            
         
         
            PROTOCOL 5
            on mutual administrative assistance in customs matters
            Article 1
            Definitions
            For the purposes of this Protocol:
            
                        (a)
                     
                     
                        ‘customs legislation’ shall mean any legal or regulatory provisions adopted by the Community or Lebanon governing the import, export and transit of goods and their placing under any other customs regime or procedure, including measures of prohibition, restriction and control;
                     
                  
                        (b)
                     
                     
                        ‘applicant authority’ shall mean a competent administrative authority which has been designated by a Contracting Party for this purpose and which makes a request for assistance on the basis of this Protocol;
                     
                  
                        (c)
                     
                     
                        ‘requested authority’ shall mean a competent administrative authority which has been designated by a Contracting Party for this purpose and which receives a request for assistance on the basis of this Protocol;
                     
                  
                        (d)
                     
                     
                        ‘personal data’ shall mean all information relating to an identified or identifiable individual;
                     
                  
                        (e)
                     
                     
                        ‘operation in breach of customs legislation’ shall mean any violation or attempted violation of customs legislation.
                     
                  Article 2
            Scope
            1.   The Contracting Parties shall assist each other, in the areas within their competence, in the manner and under the conditions laid down in this Protocol, to ensure the correct application of the customs legislation, in particular by preventing, investigating and combating operations in breach of that legislation.
            2.   Assistance in customs matters, as provided for in this Protocol, shall apply to any administrative authority of the Contracting Parties which is competent for the application of this Protocol. It shall not prejudice the rules governing mutual assistance in criminal matters. Nor shall it cover information obtained under powers exercised at the request of a judicial authority, except where communication of such information is authorised by that authority.
            3.   Assistance to recover duties, taxes or fines is not covered by this Protocol.
            Article 3
            Assistance on request
            1.   At the request of the applicant authority, the requested authority shall provide it with all relevant information which may enable it to ensure that customs legislation is correctly applied, including information regarding activities noted or planned which are or could be operations in breach of customs legislation.
            2.   At the request of the applicant authority, the requested authority shall inform it:
            
                        (a)
                     
                     
                        whether goods exported from the territory of one of the Contracting Parties have been properly imported into the territory of the other Contracting Party, specifying, where appropriate, the customs procedure applied to the goods;
                     
                  
                        (b)
                     
                     
                        whether goods imported into the territory of one of the Contracting Parties have been properly exported from the territory of the other Party, specifying, where appropriate, the customs procedure applied to the goods.
                     
                  3.   At the request of the applicant authority, the requested authority shall, within the framework of its legal or regulatory provisions, take the necessary steps to ensure special surveillance of:
            
                        (a)
                     
                     
                        natural or legal persons in respect of whom there are reasonable grounds for believing that they are or have been involved in operations in breach of customs legislation;
                     
                  
                        (b)
                     
                     
                        places where stocks of goods have been or may be assembled in such a way that there are reasonable grounds for believing that these goods are intended to be used in operations in breach of customs legislation;
                     
                  
                        (c)
                     
                     
                        goods that are or may be transported in such a way that there are reasonable grounds for believing that they are intended to be used in operations in breach of customs legislation;
                     
                  
                        (d)
                     
                     
                        means of transport that are or may be used in such a way that there are reasonable grounds for believing that they are intended to be used in operations in breach of customs legislation.
                     
                  Article 4
            Spontaneous assistance
            The Contracting Parties shall assist each other, at their own initiative and in accordance with their legal or regulatory provisions, if they consider that to be necessary for the correct application of customs legislation, particularly by providing information obtained pertaining to:
            
                        —
                     
                     
                        activities which are or appear to be operations in breach of customs legislation and which may be of interest to the other Contracting Party,
                     
                  
                        —
                     
                     
                        new means or methods employed in carrying out operations in breach of customs legislation,
                     
                  
                        —
                     
                     
                        goods known to be subject to operations in breach of customs legislation,
                     
                  
                        —
                     
                     
                        natural or legal persons in respect of whom there are reasonable grounds for believing that they are or have been involved in operations in breach of customs legislation,
                     
                  
                        —
                     
                     
                        means of transport in respect of which there are reasonable grounds for believing that they have been, are, or may be used in operations in breach of customs legislation.
                     
                  Article 5
            Delivery, notification
            At the request of the applicant authority, the requested authority shall, in accordance with legal or regulatory provisions applicable to the latter, take all necessary measures in order:
            
                        —
                     
                     
                        to deliver any documents,
                        or
                     
                  
                        —
                     
                     
                        to notify any decisions,
                     
                  emanating from the applicant authority and falling within the scope of this Protocol, to an addressee residing or established in the territory of the requested authority.
            Requests for delivery of documents or notification of decisions shall be made in writing in an official language of the requested authority or in a language acceptable to that authority.
            Article 6
            Form and substance of requests for assistance
            1.   Requests pursuant to this Protocol shall be made in writing. They shall be accompanied by the documents necessary to enable compliance with the request. When required because of the urgency of the situation, oral requests may be accepted, but must be confirmed in writing immediately.
            2.   Requests pursuant to paragraph 1 shall include the following information:
            
                        (a)
                     
                     
                        the applicant authority;
                     
                  
                        (b)
                     
                     
                        the measure requested;
                     
                  
                        (c)
                     
                     
                        the object of and the reason for the request;
                     
                  
                        (d)
                     
                     
                        the legal or regulatory provisions and other legal elements involved;
                     
                  
                        (e)
                     
                     
                        indications as exact and comprehensive as possible on the natural or legal persons who are the target of the investigations;
                     
                  
                        (f)
                     
                     
                        a summary of the relevant facts and of the enquiries already carried out.
                     
                  3.   Requests shall be submitted in an official language of the requested authority or in a language acceptable to that authority. This requirement shall not apply to any documents that accompany the request under paragraph 1.
            4.   If a request does not meet the formal requirements set out above, its correction or completion may be requested; in the meantime precautionary measures may be ordered.
            Article 7
            Execution of requests
            1.   In order to comply with a request for assistance, the requested authority shall proceed, within the limits of its competence and available resources, as though it were acting on its own account or at the request of other authorities of that same Contracting Party, by supplying information already possessed, by carrying out appropriate enquiries or by arranging for them to be carried out. This provision shall also apply to any other authority to which the request has been addressed by the requested authority when the latter cannot act on its own.
            2.   Requests for assistance shall be executed in accordance with the legal or regulatory provisions of the requested Contracting Party.
            3.   Duly authorised officials of a Contracting Party may, with the agreement of the other Contracting Party and subject to the conditions laid down by the latter, be present to obtain in the offices of the requested authority or any other concerned authority in accordance with paragraph 1, information relating to activities that are or may be operations in breach of customs legislation which the applicant authority needs for the purposes of this Protocol.
            4.   Duly authorised officials of a Contracting Party may, with the agreement of the other Contracting Party and subject to the conditions laid down by the latter, be present at enquiries carried out in the latter's territory.
            Article 8
            Form in which information is to be communicated
            1.   The requested authority shall communicate results of enquiries to the applicant authority in writing together with relevant documents, certified copies or other items.
            2.   This information may be in computerised form.
            3.   Original documents shall be transmitted only upon request in cases where certified copies would be insufficient. These originals shall be returned at the earliest opportunity.
            Article 9
            Exceptions to the obligation to provide assistance
            1.   Assistance may be refused or may be subject to the satisfaction of certain conditions or requirements, in cases where a Party is of the opinion that assistance under this Protocol would:
            
                        (a)
                     
                     
                        be likely to prejudice the sovereignty of Lebanon or that of a Member State which has been requested to provide assistance under this Protocol;
                        or
                     
                  
                        (b)
                     
                     
                        be likely to prejudice public policy, security or other essential interests, in particular in the cases referred to under Article 10(2);
                        or
                     
                  
                        (c)
                     
                     
                        violate an industrial, commercial or professional secret.
                     
                  2.   Assistance may be postponed by the requested authority on the ground that it will interfere with an ongoing investigation, prosecution or proceeding. In such a case, the requested authority shall consult with the applicant authority to determine if assistance can be given subject to such terms or conditions as the requested authority may require.
            3.   Where the applicant authority seeks assistance which it would itself be unable to provide if so requested, it shall draw attention to that fact in its request. It shall then be for the requested authority to decide how to respond to such a request.
            4.   For the cases referred to in paragraphs 1 and 2, the decision of the requested authority and the reasons therefor must be communicated to the applicant authority without delay.
            Article 10
            Information exchange and confidentiality
            1.   Any information communicated in whatsoever form pursuant to this Protocol shall be of a confidential or restricted nature, depending on the rules applicable in each of the Contracting Parties. It shall be covered by the obligation of official secrecy and shall enjoy the protection extended to similar information under the relevant laws of the Contracting Party that received it and the corresponding provisions applying to the Community authorities.
            2.   Personal data may be exchanged only where the Contracting Party which may receive it undertakes to protect such data in at least an equivalent way to the one applicable to that particular case in the Contracting Party that may supply it. To that end, contracting parties shall communicate to each other information on their applicable rules, including, where appropriate, legal provisions in force in the Member States of the Community.
            3.   The use, in judicial or administrative proceedings instituted in respect of operations in breach of customs legislation, of information obtained under this Protocol, is considered to be for the purposes of this Protocol. Therefore, the Contracting Parties may, in their records of evidence, reports and testimonies and in proceedings and charges brought before the courts, use as evidence information obtained and documents consulted in accordance with the provisions of this Protocol. The competent authority which supplied that information or gave access to those documents shall be notified of such use.
            4.   Information obtained shall be used solely for the purposes of this Protocol. Where one of the Contracting Parties wishes to use such information for other purposes, it shall obtain the prior written consent of the authority which provided the information. Such use shall then be subject to any restrictions laid down by that authority.
            Article 11
            Experts and witnesses
            An official of a requested authority may be authorised to appear, within the limitations of the authorisation granted, as an expert or witness in judicial or administrative proceedings regarding the matters covered by this Protocol, and produce such objects, documents or certified copies thereof, as may be needed for the proceedings. The request for appearance must indicate specifically before which judicial or administrative authority the official will have to appear, on what matters and by virtue of what title or qualification the official will be questioned.
            Article 12
            Assistance expenses
            The Contracting Parties shall waive all claims on each other for the reimbursement of expenses incurred pursuant to this Protocol, except, as appropriate, for expenses to experts and witnesses, and those to interpreters and translators who are not public service employees.
            Article 13
            Implementation
            1.   The implementation of this Protocol shall be entrusted on the one hand to the customs authorities of Lebanon and on the other hand to the competent services of the Commission of the European Communities and the customs authorities of the Member States as appropriate. They shall decide on all practical measures and arrangements necessary for its application, taking into consideration the rules in force in particular in the field of data protection. They may recommend to the competent bodies amendments which they consider should be made to this Protocol.
            2.   The Contracting Parties shall consult each other and subsequently keep each other informed of the detailed rules of implementation which are adopted in accordance with the provisions of this Protocol.
            Article 14
            Other agreements
            1.   Taking into account the respective competencies of the European Community and the Member States, the provisions of this Protocol shall:
            
                        —
                     
                     
                        not affect the obligations of the Contracting Parties under any other international agreement or convention,
                     
                  
                        —
                     
                     
                        be deemed complementary to agreements on mutual assistance which have been or may be concluded between individual Member States and Lebanon;
                        and
                     
                  
                        —
                     
                     
                        not affect the Community provisions governing the communication between the competent services of the Commission of the European Communities and the customs authorities of the Member States of any information obtained under this Protocol which could be of interest to the Community.
                     
                  2.   Notwithstanding the provisions of paragraph 1, the provisions of this Protocol shall take precedence over the provisions of any bilateral agreement on mutual assistance which has been or may be concluded between individual Member States and Lebanon in so far as the provisions of the latter are incompatible with those of this Protocol.
            3.   In respect of questions relating to the applicability of this Protocol, the Contracting Parties shall consult each other to resolve the matter in the framework of the (ad hoc Committee) set up by the Association Council under Article 12 of the Association Agreement.
         
      
   
   
      
         FINAL ACT
      
      THE KINGDOM OF BELGIUM,
      THE KINGDOM OF DENMARK,
      THE FEDERAL REPUBLIC OF GERMANY,
      THE HELLENIC REPUBLIC,
      THE KINGDOM OF SPAIN,
      THE FRENCH REPUBLIC,
      IRELAND,
      THE ITALIAN REPUBLIC,
      THE GRAND DUCHY OF LUXEMBOURG,
      THE KINGDOM OF THE NETHERLANDS,
      THE REPUBLIC OF AUSTRIA,
      THE PORTUGUESE REPUBLIC,
      THE REPUBLIC OF FINLAND,
      THE KINGDOM OF SWEDEN,
      THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,
      Contracting Parties to the Treaty establishing the European Community and the Treaty on European Union, hereinafter referred to as ‘the Member States’, and of
      THE EUROPEAN COMMUNITY, hereinafter referred to as ‘the Community’,
      of the one part, and
      the Plenipotentiaries of THE REPUBLIC OF LEBANON, hereinafter referred to as ‘Lebanon’
      of the other part,
      meeting in Luxembourg on the seventeenth day of June in the year two thousand and two for the signature of the Euro-Mediterranean Agreement establishing an Association between the European Community and its Member States, of the one part, and the Republic of Lebanon, of the other part, hereinafter referred to as ‘the Agreement’,
      the Agreement,
      its Annexes 1 and 2, namely:
      
                  ANNEX 1
               
               
                  List of agricultural and processed agricultural products falling under HS Chapters 25 to 97 referred to in Articles 7 and 12
               
            
                  ANNEX 2
               
               
                  Intellectual, industrial and commercial property referred to in Article 38
               
            and Protocols 1 to 5, namely:
      
                  PROTOCOL 1
               
               
                  concerning arrangements applicable to imports into the Community of agricultural products originating in Lebanon referred to in Article 14(1)
               
            
                  PROTOCOL 2
               
               
                  concerning arrangements applicable to imports into Lebanon of agricultural products originating in the Community referred to in Article 14(2)
               
            
                  PROTOCOL 3
               
               
                  on trade between Lebanon and the Community in processed agricultural products referred to in Article 14(3)
               
            
                  ANNEX 1
               
               
                  concerning arrangements applicable to imports into the Community of processed agricultural products originating in Lebanon
               
            
                  ANNEX 2
               
               
                  concerning arrangements applicable to imports into Lebanon of processed agricultural products originating in the Community
               
            
                  PROTOCOL 4
               
               
                  concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation
               
            
                  PROTOCOL 5
               
               
                  on mutual administrative assistance in customs matters
               
            The Plenipotentiaries of the Member States of the Community and the Plenipotentiaries of Lebanon have also adopted the following Declarations attached to this Final Act:
      JOINT DECLARATIONS
      Joint Declaration relating to the Preamble of the Agreement
      Joint Declaration relating to Article 3 of the Agreement
      Joint Declaration on Article 14 of the Agreement
      Joint Declaration relating to Article 27 of the Agreement
      Joint Declaration relating to Article 28 of the Agreement
      Joint Declaration relating to Article 35 of the Agreement
      Joint Declaration relating to Article 38 of the Agreement
      Joint Declaration relating to Article 47 of the Agreement
      Joint Declaration relating to Article 60 of the Agreement
      Joint Declaration relating to Workers (Article 65 of the Agreement)
      Joint Declaration relating to Article 67 of the Agreement
      Joint Declaration relating to Article 86 of the Agreement
      Joint Declaration relating to visas
      DECLARATIONS BY THE EUROPEAN COMMUNITY
      Declaration by the European Community on Turkey
      Declaration by the European Community relating to Article 35 of the Agreement
      
         Hecho en Luxemburgo, el diecisiete de junio del dos mil dos.
         Udfærdiget i Luxembourg den syttende juni to tusind og to.
         Geschehen zu Luxemburg am siebzehnten Juni zweitausendundzwei.
         Έγινε στο Λουξεμβούργο, στις δέκα εφτά Ιουνίου δύο χιλιάδες δύο.
         Done at Luxembourg on the seventeenth day of June in the year two thousand and two.
         Fait à Luxembourg, le dix-sept juin deux mille deux.
         Fatto a Lussemburgo, addì diciassette giugno duemiladue.
         Gedaan te Luxemburg, de zeventiende juni tweeduizendtwee.
         Feito no Luxemburgo, em dezassete de Junho de dois mil e dois.
         Tehty Luxemburgissa seitsemäntenätoista päivänä kesäkuuta vuonna kaksituhattakaksi.
         Som skedde i Luxemburg den sjuttonde juni tjugohundratvå.
         
            
         
            Pour le Royaume de Belgique
            Voor het Koninkrijk België
            Für das Königreich Belgien
            
               
            Cette signature engage également la Communauté française, la Communauté flamande, la Communauté germanophone, la Région wallonne, la Région flamande et la Région de Bruxelles-Capitale.
            Deze handtekening verbindt eveneens de Vlaamse Gemeenschap, de Franse Gemeenschap, de Duitstalige Gemeenschap, het Vlaamse Gewest, het Waalse Gewest en het Brussels Hoofdstedelijk Gewest.
            Diese Unterschrift bindet zugleich die Deutschsprachige Gemeinschaft, die Flämische Gemeinschaft, die Französische Gemeinschaft, die Wallonische Region, di Flämische Region und die Region Brüssel-Hauptstadt.
         
         
            På Kongeriget Danmarks vegne
            
               
         
         
            Für die Bundesrepublik Deutschland
            
               
         
         
            Για την Ελληνική Δημοκρατία
            
               
         
         
            Por el Reino de España
            
               
         
         
            Pour la République française
            
               
         
         
            Thar cheann Na hÉireann
            For Ireland
            
               
         
         
            Per la Repubblica italiana
            
               
         
         
            Pour le Grand-Duché de Luxembourg
            
               
         
         
            Voor het Koninkrijk der Nederlanden
            
               
         
         
            Für die Republik Österreich
            
               
         
         
            Pela República Portuguesa
            
               
         
         
            Suomen tasavallan puolesta
            För Republiken Finland
            
               
         
         
            För Konungariket Sverige
            
               
         
         
            For the United Kingdom of Great britain and Northern Ireland
            
               
         
         
            Por la Comunidad Europea
            For Det Europæiske Fællesskab
            Für die Europäische Gemeinschaft
            Για την Ευρωπαϊκή Κοινότητα
            For the European Community
            Pour la Communauté européenne
            Per la Comunità europea
            Voor de Europese Gemeenschap
            Pela Comunidade Europeia
            Euroopan yhteisön puolesta
            På Europeiska gemenskapens vägnar
            
               
            
               
         
         
            
               
            
               
         
      
      
         JOINT DECLARATIONS
         
            Joint Declaration relating to the Preamble to the Agreement
            The Parties declare their awareness of the fact that liberalisation of trade between them implies measures to adapt and restructure the Lebanese economy which may have effects on budgetary resources and the speed of Lebanon's reconstruction.
         
         
            Joint Declaration relating to Article 3 of the Agreement
            The Parties reiterate their intention to support efforts to achieve an equitable, comprehensive and lasting peace settlement in the Middle East.
         
         
            Joint Declaration relating to Article 14 of the Agreement
            Both Parties agree to negotiate with a view to granting each other concessions in the trade of fish and fishery products on the basis of reciprocity and mutual interest, with the objective of reaching agreement on the details no later than two years after the signature of this Agreement.
         
         
            Joint Declaration relating to Article 27 of the Agreement
            The Parties confirm their intention to prohibit the export of toxic waste and the European Community confirms its intention to assist Lebanon in seeking solutions to the problems posed by such waste.
         
         
            Joint Declaration relating to Article 28 of the Agreement
            In order to take account of the time-scale necessary for setting up the free trade areas between Lebanon and the other Mediterranean countries, the Community undertakes to give favourable consideration to requests presented to it for anticipated application of the diagonal cumulation with those countries.
         
         
            Joint Declaration relating to Article 35 of the Agreement
            The implementation of cooperation mentioned in Article 35(2) is conditional upon the entry into force of a Lebanese competition law and of the taking up of the duties of the authority responsible for its application.
         
         
            Joint Declaration relating to Article 38 of the Agreement
            The Parties agree that for the purpose of the Agreement, intellectual, industrial and commercial property includes in particular copyright, including the copyright in computer programmes, and neighbouring rights, the rights relating to databases, the rights relating to patents, industrial designs, geographical indications, including designations of origin, trademarks and service marks, topographies of integrated circuits, as well as protection against unfair competition as referred to in Article 10 bis of the Paris Convention for the Protection of Industrial Property and protection of undisclosed information on know-how.
            The provisions of Article 38 shall not be interpreted in a manner to oblige either Party to accede to international conventions other than those referred to in Annex 2.
            The Community will grant technical assistance to the Lebanese Republic in its endeavour to comply with its obligations under Article 38.
         
         
            Joint Declaration relating to Article 47 of the Agreement
            The Parties recognise the need to modernise the Lebanese productive sector in order to adapt it better to the realities of the international and of the European economy.
            The Community may give its support to Lebanon in implementing a support programme for the industrial sectors which are to benefit from restructuring and modernisation in order to cope with difficulties which may stem from the liberalisation of trade and in particular the dismantling of tariffs.
         
         
            Joint Declaration relating to Article 60 of the Agreement
            The Parties agree that the standards established by the Financial Action Task Force (FATF) are part of the international standards referred to in paragraph 2.
         
         
            Joint Declaration relating to workers (Article 65 of the Agreement)
            The Parties reaffirm the importance they attach to fair treatment of foreign workers legally employed on their territory. The Member States agree that, if Lebanon so requests, they are each prepared to negotiate bilateral Agreements relating to the working conditions, remuneration, dismissal and social security rights of Lebanese workers legally employed on their territory.
         
         
            Joint Declaration relating to Article 67 of the Agreement
            The Parties declare that special attention will be accorded to protection, conservation and restoration of sites and monuments.
            They agree to cooperate in seeking to ensure the return of those parts of the Lebanese cultural heritage illegally removed from the country since 1974.
         
         
            Joint Declaration relating to Article 86 of the Agreement
            
                        (a)
                     
                     
                        The Parties agree, for the purpose of the correct interpretation and practical application of the Agreement, that the term ‘cases of special urgency’ in Article 86 means a case of the material breach of the Agreement by one of the Parties. A material breach of the Agreement consists in:
                        
                                    —
                                 
                                 
                                    repudiation of the Agreement not sanctioned by the general rules of international law,
                                 
                              
                                    —
                                 
                                 
                                    violation of the essential element of the Agreement, namely its Article 2.
                                 
                              
                  
                        (b)
                     
                     
                        The Parties agree that the ‘appropriate measures’ referred to in Article 86 are measures taken in accordance with international law. If a Party takes a measure in a case of special urgency as provided for under Article 86, the other Party may avail itself of the procedure relating to settlement of disputes.
                     
                  
         
            Joint Declaration relating to visas
            The Parties agree to study the simplification and acceleration of visa issue procedures, in particular with regard to bona-fide persons active in the implementation of the Agreement, including, inter alia, business persons, investors, academics, trainees, government officials; spouses and minor children of persons legally resident in the territory of the other Party shall also be considered.
         
      
      
         DECLARATIONS BY THE EUROPEAN COMMUNITY
         
            Declaration by the European Community on Turkey
            The Community recalls that according to the Customs Union in force between the Community and Turkey, this country has the obligation, in relation to countries which are not members of the Community, to align itself on the Common Customs Tariff and, progressively, with the preferential customs regime of the Community, taking the necessary measures and negotiating agreements on mutually advantageous basis with the countries concerned. Consequently, the Community invites Lebanon to enter into negotiations with Turkey as soon as possible.
         
         
            Declaration by the European Community relating to Article 35 of the Agreement
            The European Community declares that, in the context of the interpretation of Article 35(1), it will assess any practice contrary to that Article on the basis of the criteria resulting from the rules contained in Articles 81 and 82 of the Treaty establishing the European Community, including secondary legislation.