제19114호                                       관                   보                    2017. 10. 20.(금요일)
 HS heading      Description of product                      Working or processing, carried out on
                                                     non-originating materials,         which confers originating
                                                                                  status
       (1)                        (2)                          (3)                   or                       (4)
2401            Unmanufactured
                tobacco refuse. tobacco; Manufacturethe materials inof which
                                                                       Chapterall 24
                                                    used are wholly obtained
2402            Cigars, cheroots, cigarillos Manufacture from materials
                and
                or ofcigarettes,
                                        of tobacco ofexcept
                                                        any from
                                                            other heading
                                                                   heading,2403
                           tobacco substitutes
2403            Other
                tobaccomanufactured
                              and manufactured Manufacture
                                                    of any other from
                                                                   headingmaterials
                tobacco       substitutes;
                “homogenised”
                “reconstituted” tobacco;or
                tobacco
                essencesextracts and
ex Chapter 25   Salt; sulphur; earths and Manufacture from materials
                stone;
                materials,  plastering
                                lime and            of any other heading
                cement; except for:
2518. 20        - Calcined or sintered              Manufacture from materials
                dolomite                            of any other sub-heading
Chapter 26      Ores, slag and ash                  Manufacture
                                                    of any other from
                                                                   headingmaterials
Chapter 27      Mineral
                and products  fuels, ofmineral
                                         their oils Manufacture
                                                    of any other from
                                                                   headingmaterials
                distillation; bituminous
                substances; mineral
                waxes
Chapter 28      Inorganic
                organic orchemicals;
                                 inorganic          Manufacture
                                                    of any other from
                                                                   headingmaterials Manufacture
                                                                                        value of all thein which      the
                                                                                                                materials
                compounds of precious                                                   used does not exceed 50 %
                metals, of rare-earth                                                   of the ex-works price of
                metals,      of  radioactive
                elements or of isotopes                                                 the product
Chapter 29      Organic chemicals                   Manufacture
                                                    of any other from
                                                                   headingmaterials Manufacture
                                                                                        value     of all thein which  the
                                                                                                                materials
                                                                                        used does not exceed 50 %
                                                                                        ofthetheproduct
                                                                                                   ex-works price of
ex Chapter 30   Pharmaceutical
                except for: products; Manufacture   of any other from
                                                                   headingmaterials Manufacture
                                                                                        value     of all thein which  the
                                                                                                                materials
                                                                                        used does not exceed 50 %
                                                                                        ofthetheproduct
                                                                                                   ex-works price of
3004            Medicaments (excluding Manufacture from materials Manufacture in which the
                goods
                3005      orof3006)
                               heading     3002, ofexcept
                                      consisting        any from
                                                            other heading
                                                                   heading,3003 value   used      of allnottheexceed
                                                                                                                materials
                of mixed or unmixed                                                     of the ex-works price 50of %
                                                                                                 does
                products       for therapeutic
                orup prophylactic       uses, put                                       the product
                       in measured doses
                (including those in the
                form      of transdermal
                administration         systems)
                orfor inretail
                          formssale.or packings
ex 3006         Pharmaceutical goods
                specified
                this Chapter   in Note 4 to
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