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)
1516            Animal
                and oils orandvegetable
                                  their fats Manufacture
                                                 the materials inof which
                                                                             all
                                                                      Chapters
                fractions,    partly or wholly 2,wholly
                                                      5 andobtained
                                                             12 used are
                hydrogenated,
                inter-esterified,
                re-esterified    or or
                elaidinised,   whether
                not refined, but not
                further prepared
ex Chapter 16   Preparations     of meat, of Manufacture
                                                 the materials inof which
                                                                             all 2
                fish or of crustaceans,                               Chapters
                molluscs     or other
                invertebrates,     exceptaquatic
                                            for: and    5 used are wholly
                                                 obtained
1604            Prepared or preserved            Manufacture from materials
                fish;
                substitutes prepared from ofprovided
                       caviar   and   caviar          any other
                                                             that Chapter,
                                                                   the value of
                fish eggs                        all the materials used does
                                                 not exceed 50 % of the
                                                 ex-works
                                                 product price of the
1605            Crustaceans,
                other aquatic molluscs and Manufacture
                                                 of any other from       materials
                                                                  Chapter,
                invertebrates,
                preserved prepared or provided               that the used
                                                 all the materials      valuedoes
                                                                               of
                                                 not exceed 55 % of the
                                                 ex-works price of the
                                                 product
ex Chapter 17   Sugars and sugar                 Manufacture from materials
                confectionery; except for: of any other Chapter
ex 1701         Cane or beet sugar and Manufacture in which all
                chemically
                inadded        purecontaining
                     solidflavouring
                            form,    sucrose, theused  materials
                                                         are      of Chapter
                                                             wholly   obtained   17
                                       or
                colouring matter
1704            Sugar
                (includingconfectionery
                               white             Manufacture
                                                 of any other from       materials
                                                                  heading,
                chocolate), not containing provided that the value of
                cocoa                            all
                                                 not the   materials
                                                       exceed  55 % used
                                                                       of thedoes
                                                 ex-works
                                                 product price of the
ex Chapter 18   Cocoa     and cocoa
                preparations,     except for: Manufacture
                                                 of any other fromheadingmaterials
1806            Chocolate and other food Manufacture from materials
                preparations
                cocoa            containing ofprovidedany other   heading,
                                                 all the materialstheof value of
                                                             that
                                                 Chapter 17 used does not
                                                 exceed
                                                 ex-works30 price
                                                               % of ofthethe
                                                 product
ex Chapter 19   Preparations of cereals, Manufacture from materials
                flour,   starch orproducts,
                pastrycooks’         milk;       ofprovided
                                                      any other
                                                             that heading,
                                                                    the value of
                except for:                      all the materials used does
                                                 not   exceedprice
                                                 ex-works      55 %ofofthethe
                                                 product
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