originating in the Community, which has been produced in accordance with the rules governing the oenological practices and processes referred to in Title V of Council Regulation (EC) No 1493/1999 of 17 May 1999 on the common organisation of the market in wine(*1);

25.11.2004 | EN | Official Journal of the European Union | L 350/1 ---|---|---|--- * * * COUNCIL DECISION of 11 October 2004 concerning the conclusion of the Protocol to the Interim Agreement on trade and trade-related matters between the European Community, of the one part, and the Republic of Croatia, of the other part, to take into account the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Hungary, the Republic of Latvia, the Republic of Lithuania, the Republic of Malta, the Republic of Poland, the Republic of Slovenia, and the Slovak Republic to the European Union (2004/778/EC) THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Article 133 in conjunction with the first sentence of the first subparagraph of Article 300(2), and the first subparagraph of Article 300(3), thereof, Having regard to the proposal from the Commission, Whereas: (1) | On 29 September 2003 the Council authorised the Commission, on behalf of the Community and its Member States, to negotiate with the Republic of Croatia a Protocol to the Stabilisation and Association Agreement to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union, ---|--- (2) | Pending the entry into force of the Stabilisation and Association Agreement, it has become necessary to also adapt the Interim Agreement on trade and trade-related matters between the European Community, of the one part, and the Republic of Croatia, of the other part (1), to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Hungary, the Republic of Latvia, the Republic of Lithuania, the Republic of Malta, the Republic of Poland, the Republic of Slovenia, and the Slovak Republic to the European Union, ---|--- (3) | The Protocol was initialled on 16 April 2004. It should be approved on behalf of the Community. ---|--- HAS DECIDED AS FOLLOWS: Article 1 The Protocol to the Interim Agreement on trade and trade-related matters between the European Community, of the one part, and the Republic of Croatia, of the other part, to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Hungary, the Republic of Latvia, the Republic of Lithuania, the Republic of Malta, the Republic of Poland, the Republic of Slovenia, and the Slovak Republic to the European Union is hereby approved on behalf of the European Community. The text of the Protocol is attached to this Decision. Article 2 The President of the Council shall, on behalf of the Community, deposit the instruments of approval provided for in Article 11 of the Protocol. Article 3 The Protocol shall be applied on a provisional basis with effect from 1 May 2004. Done at Brussels, 11 October 2004. For the Council The President B. R. BOT * * * (1) OJ L 330, 14.12.2001, p. 3. * * * PROTOCOL to the Interim Agreement on trade and trade-related matters between the European Community, of the one part, and the Republic of Croatia, of the other part, to take into account the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Hungary, the Republic of Latvia, the Republic of Lithuania, the Republic of Malta, the Republic of Poland, the Republic of Slovenia, and the Slovak Republic to the European Union THE EUROPEAN COMMUNITY, hereinafter referred to as ‘the Community’ of the one part, and THE REPUBLIC OF CROATIA, hereinafter referred to as ‘Croatia’ of the other part, Having regard to the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia, and the Slovak Republic (hereinafter referred to as the new Member States) to the European Union on 1 May 2004, Whereas: (1) | The Interim Agreement on trade and trade-related matters between the European Community (hereinafter referred to as the Interim Agreement), of the one part, and the Republic of Croatia, of the other part, entered into force on 1 March 2002. ---|--- (2) | The Treaty concerning the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union (hereinafter referred to as Treaty of Accession) was signed in Athens on 16 April 2003. ---|--- (3) | Consultations pursuant to Article 23(3) of the Interim Agreement have taken place, so as to ensure that account is taken of the mutual interests of the Community and Croatia stated in this Agreement, ---|--- HAVE AGREED AS FOLLOWS: ADJUSTMENTS TO THE TEXT OF THE INTERIM AGREEMENT INCLUDING ITS ANNEXES AND PROTOCOLS SECTION I AGRICULTURAL PRODUCTS Article 1 Agricultural products sensu stricto 1\. Annex IV(a) and Annex IV(c) to the Interim Agreement shall be replaced by the text of Annex I to this Protocol. 2\. Annex IV(b) to the Interim Agreement shall be replaced by the text of Annex II to this Protocol. 3\. Annex IV(d) to the Interim Agreement shall be replaced by the text of Annex III to this Protocol. 4\. Annex IV(e) to the Interim Agreement shall be replaced by the text of Annex IV to this Protocol. 5\. Annex IV(f) to the Interim Agreement shall be replaced by the text of Annex V to this Protocol. 6\. A point (d) shall be added to Article 14 (3) of the Interim Agreement as follows: ‘(d) | From 1 May 2004, Croatia shall apply the customs duties for the commodities listed in Annex IV (g).’ ---|--- 7\. The text of Annex VI to this Protocol shall be added to the Interim Agreement as Annex IV(g). Article 2 Fisheries products 1\. Annex V(a) to the Interim Agreement shall be replaced by the text of Annex VII to this Protocol. 2\. Annex V(b) to the Interim Agreement shall be replaced by the text of Annex VIII to this Protocol. Article 3 Processed agricultural products Lists 2 and 3 of Annex II to Protocol 3 to the Interim Agreement shall be replaced by Lists 2, 3 and 4 of Annex IX to this Protocol. Article 4 Wine agreement Annex I to the Additional Protocol adjusting the trade aspects of the Interim Agreement, to take account of the outcome of the negotiations between the parties on reciprocal preferential concessions for certain wines, the reciprocal recognition, protection and control of wine names and the reciprocal recognition, protection and control of designations for spirits and aromatised drinks, shall be replaced by the text of Annex X to this Protocol. SECTION II RULES OF ORIGIN Article 5 1\. Paragraph 4 of Article 18 of Protocol 4 to the Interim Agreement shall be replaced by the following: 1.‘4. Movement certificates EUR.1 issued retrospectively must be endorsed with one of the following phrases: ES | “EXPEDIDO A POSTERIORI”, ---|--- CS | “VYSTAVENO DODATEČNĚ”, DA | “UDSTEDT EFTERFØLGENDE”, DE | “NACHTRÄGLICH AUSGESTELLT”, ET | “VÄLJA ANTUD TAGASIULATUVALT”, EL | “ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ”, EN | “ISSUED RETROSPECTIVELY”, FR | “DÉLIVRÉ A POSTERIORI”, IT | “RILASCIATO A POSTERIORI”, LV | “IZSNIEGTS RETROSPEKTĪVI”, LT | “RETROSPEKTYVUSIS IŠDAVIMAS”, HU | “KIADVA VISSZAMENŐLEGES HATÁLLYAL”, MT | “MAĦRUĠ RETROSPETTIVAMENT”, NL | “AFGEGEVEN A POSTERIORI”, PL | “WYSTAWIONE RETROSPEKTYWNIE”, PT | “EMITIDO A POSTERIORI”, SL | “IZDANO NAKNADNO”, SK | “VYDANÉ DODATOČNE”, FI | “ANNETTU JÄLKIKÄTEEN”, SV | “UTFÄRDAT I EFTERHAND”, HR | “NAKNADNO IZDANO”.’ 2\. Paragraph 2 of Article 19 of Protocol 4 to the Interim Agreement shall be replaced by the following: 2.‘2. The duplicate issued in this way must be endorsed with one of the following words: ES | “DUPLICADO”, ---|--- CS | “DUPLIKÁT”, DA | “DUPLIKAT”, DE | “DUPLIKAT”, ET | “DUPLIKAAT”, EL | “ΑΝΤΙΓΡΑΦΟ”, EN | “DUPLICATE”, FR | “DUPLICATA”, IT | “DUPLICATO”, LV | “DUBLIKĀTS”, LT | “DUBLIKATAS”, HU | “MÁSODLAT”, MT | “DUPLIKAT”, NL | “DUPLICAAT”, PL | “DUPLIKAT”, PT | “SEGUNDA VIA”, SL | “DVOJNIK”, SK | “DUPLIKÁT”, FI | “KAKSOISKAPPALE”, SV | “DUPLIKAT”, HR | “DUPLIKAT”.’ 3\. Annex I to Protocol 4 to the Interim Agreement shall be replaced by the text of Annex XI to this Protocol. 4\. Annex II to Protocol 4 to the Interim Agreement shall be replaced by the text of Annex XII to this Protocol. 5\. Annex IV to Protocol 4 to the Interim Agreement shall be replaced by the text of Annex XIII to this Protocol. TRANSITIONAL PROVISIONS SECTION III Article 6 WTO The Republic of Croatia undertakes that it shall not make any claim, request or referral nor modify or withdraw any concession pursuant to GATT 1994 Articles XXIV.6 and XXVIII in relation to this enlargement of the Community. Article 7 Proof of origin and administrative cooperation 1\. Proofs of origin properly issued by either the Republic of Croatia or a new Member State in the framework of preferential agreements or autonomous arrangements applied between them shall be accepted in the respective countries, provided that: (a) | the acquisition of such origin confers preferential tariff treatment on the basis of the preferential tariff measures contained in the Interim Agreement; ---|--- (b) | the proof of origin and the transport documents were issued no later than the day before the date of accession; ---|--- (c) | the proof of origin is submitted to the customs authorities within the period of four months from the date of accession. ---|--- Where goods were declared for importation in either the Republic of Croatia or a new Member State, prior to the date of accession, under preferential agreements or autonomous arrangements applied between the Republic of Croatia and that new Member State at that time, proof of origin issued retrospectively under those agreements or arrangements may also be accepted provided that it is submitted to the customs authorities within the period of four months from the date of accession. 2\. The Republic of Croatia and the new Member States are authorised to retain the authorisations with which the status of ‘approved exporters’ has been granted in the framework of preferential agreements or autonomous arrangements applied between them, provided that: (a) | such a provision is also provided for in the agreement concluded prior to the date of accession between the Republic of Croatia and the Community; and ---|--- (b) | the approved exporters apply the rules of origin in force under that agreement. ---|--- These authorisations shall be replaced, no later than one year after the date of accession, by new authorisations issued under the conditions of the Interim Agreement. 3\. Requests for subsequent verification of proof of origin issued under the preferential agreements or autonomous arrangements referred to in paragraphs 1 and 2 shall be accepted by the competent customs authorities of either the Republic of Croatia or the Member States for a period of three years after the issue of the proof of origin concerned and may be made by those authorities for a period of three years after acceptance of the proof of origin submitted to those authorities in support of an import declaration. Article 8 Goods in transit 1\. The provisions of the Interim Agreement may be applied to goods exported from either the Republic of Croatia to one of the new Member States or from one of the new Member States to the Republic of Croatia, which comply with the provisions of Protocol 4 to the Interim Agreement and that on the date of accession are either en route or in temporary storage, in a customs warehouse or in a free zone in the Republic of Croatia or in that new Member State. 2\. Preferential treatment may be granted in such cases, subject to the submission to the customs authorities of the importing country, within four months from the date of accession, of a proof of origin issued retrospectively by the customs authorities of the exporting country. Article 9 Quotas in 2004 For the year 2004, the volumes of the new tariff quotas and the increases of the volumes of existing tariff quotas shall be calculated as a pro rata of the basic volumes, taking into account the part of the period elapsed before 1 May 2004. GENERAL AND FINAL PROVISIONS SECTION IV Article 10 This Protocol and the Annexes thereto shall form an integral part of the Interim Agreement. Article 11 1\. This Protocol shall be approved by the Community and by the Republic of Croatia in accordance with their own procedures. 2\. The instruments of approval shall be deposited with the General Secretariat of the Council of the European Union. Article 12 1\. This Protocol shall enter into force on the same day as the Treaty of Accession provided that all the instruments of approval of this Protocol have been deposited before that date. 2\. If not all the instruments of approval of this Protocol have been deposited before that date, this Protocol shall enter into force on the first day of the first month following the date of the deposit of the last instrument of approval. 3\. If not all the instruments of approval of this Protocol have been deposited before 1 May 2004, this Protocol shall apply provisionally with effect from 1 May 2004. Article 13 This Protocol is drawn up in duplicate in the Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Slovene, Slovak, Spanish, Swedish, and Croatian languages, each of these texts being equally authentic. Article 14 The text of the Interim Agreement, including the Annexes and Protocols forming an integral part thereof, and the Final Act together with the declarations annexed thereto shall be drawn up in Czech, Estonian, Hungarian, Latvian, Lithuanian, Maltese, Polish, Slovak, and Slovenian languages, and these texts shall be authentic in the same way as the original texts. The Interim Committee shall approve these texts. ANNEX I ‘ANNEX IV(a) AND IV(c) Croatian tariff concessions for agricultural products (Duty-free for unlimited quantities at 1 May 2004) [referred to in Article 14(3)(a)(i)] Croatian tariff code (1) --- 0105 19 20 | 0909 | 2003 10 | 2009 80 33 0105 19 90 | 0910 | 2003 20 00 | 2009 80 35 0106900010 | 1001 10 00 | 2005 60 00 | 2009 80 36 0205 00 | 1002000010 | 2007 91 | 2009 80 38 0206 | 1003 00 10 | 2008 19 | 2009806910 0208 | 1004000010 | 2008 20 | 2009809610 0407 00 30 | 1005 10 | 2008 30 | 2009809710 0407003050 | 1006 | 2008 80 | 2009809920 0407 00 90 | 1007 00 | 2008 99 36 | 2009 90 11 0410 00 00 | 1008 | 2008 99 38 | 2009 90 19 0504 00 00 | 1106 | 2008994910 | 2009 90 21 0604 | 1108 | 2008996710 | 2009 90 29 0714 | 1109 00 00 | 2008999910 | 2009903910 0801 | 1209 | 2009 11 | 2009904910 0802 | 1210 | 2009 19 11 | 2009905910 0803 00 | 1211 | 2009 19 19 | 2009907910 0804 10 00 | 1212 10 | 2009199810 | 2009909710 0804 30 00 | 1212 30 00 | 2009 29 11 | 2009909810 0805 40 00 | 1212 99 80 | 2009 29 19 | 2301 0805 50 | 1213 00 00 | 2009299910 | 2302 10 0805 90 00 | 1214 | 2009 39 11 | 2302 20 0806 20 | 1301 | 2009 39 19 | 2302 40 0807 20 00 | 1302 | 2009393910 | 2303 10 0811 | 1501 00 11 | 2009 49 11 | 2303 20 0812 | 1501001910 | 2009 49 19 | 2303 30 0813 | 1501 00 90 | 2009499910 | 2304 00 00 0814 00 00 | 1502 00 | 2009 79 11 | 2305 00 00 0901 11 00 | 1503 00 | 2009 79 19 | 2306 41 00 0901 12 00 | 1504 | 2009799910 | 2306 49 00 0902 | 1516 10 | 2009803510 | 2306 70 00 0904 | 1603 00 | 2009803810 | 2307 00 0905 00 00 | 1702 11 00 | 2009809910 | 2308 00 0906 | 1702 19 00 | 2009 80 11 | 2309 10 0907 00 00 | 1702 60 | 2009 80 19 | 0908 | 1703 10 00 | 2009 80 32 | ’ * * * (1) As defined by the Croatian Customs Tariff – published in NN 184/2003, as amended. ANNEX II ‘ANNEXE IV b CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS (Duty-free within quota as from 1 May 2004) [referred to in Article 14(3)(a)(ii)] Croatian tariff code | Description | Tariff quota (tonnes) | Yearly increase (tonnes) ---|---|---|--- 0104 | Live sheep and goats | 300 | 0201 | Meat of bovine animals, fresh or chilled | 200 | 0204 | Meat of sheep or goats, fresh, chilled or frozen. | 110 | 5 0207 | Meat and edible offal, of the poultry of heading No 0105 , fresh, chilled or frozen. | 780 | 30 0401 | Milk and cream, not concentrated nor containing added sugar or other sweetening matter | 13 500 | 0402 | Milk and cream, concentrated or containing added sugar or other sweetening matter. | 250 | 0406 | Cheese and curd | 2 200 | 100 0406 excl 0406 90 78 | Cheese and curd other than Gouda | 800 | 0406 90 78 | Gouda | 350 | 0409 00 00 | Natural honey | 20 | 0602 90 10 | Mushroom spawn | 9 400 | 0701 90 10 | Potatoes, for manufacture of starch | 1 000 | 0712 | Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. | 1 050 | 0805 10 | Oranges | 27 500 | 1 250 0808 10 (*1) | Fresh apples | 5 800 | 0809 10 | Apricots | 1 100 | 50 0810 10 | Strawberries | 220 | 10 1002 00 00 | Rye | 700 | 100 1101 | Wheat or meslin flour | 250 | 1103 | Cereal groats, meal and pellets | 100 | 1206 00 | Sunflower seeds, whether or not broken. | 110 | 5 1507 | Soya-bean oil and its fractions, whether or not refined, but not chemically modified. | 1 200 | 10 1514 19 1514 99 | Low erucic acid rape | 100 | 2004 90 | – Other vegetables and mixtures of vegetables | 110 | 5 2005 90 | Capers, artichokes, others prepared or preserved otherwise than by vinegar or acetic acid. | 135 | 2007 99 | Jams, fruits, jellies, preparations, other | 130 | 2009 71 2009 79 2009 80 2009 90 | Fruit juices | 200 | 2009 80 50 2009 80 61 2009 80 63 2009 80 69 2009 80 71 2009 80 73 2009 80 79 2009 80 83 2009 80 84 2009 80 86 2009 80 88 2009 80 89 2009 80 95 2009 80 96 2009 80 97 2009 80 99 | – juices of any other single fruit or vegetable | 330 | 15 2106 90 10 2106 90 30 2106 90 51 2106 90 55 2106 90 59 | Food preparations | 550 | 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. | | 2302 30 | – of wheat | 6 200 | 2309 | Preparations of a kind used in animal feeding. | | 2309 90 | – Other | 1 350 | ’ * * * (*1) Quota shall be allocated in the period from 21 February – 14 September. ANNEX III ‘ANNEX IV(d) CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS (progressive elimination of MFN duties within tariff quotas) [referred to in Article 14(3)(c)(i)] Customs duties for the commodities listed in this annex shall be reduced and eliminated in accordance with the following timetable: — | on 1 May 2004 duty applicable shall be 40 % of the basic duty, ---|--- — | on 1 January 2005 each duty shall be reduced to 20 % of the basic duty; ---|--- — | on 1 January 2006 the remaining duties shall be abolished ---|--- Croatian tariff code | Description | Tariff quota (tonnes) | Yearly increase (tonnes) ---|---|---|--- 0103 91 0103 92 | Live swine | 550 | 25 0210 | Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal. | 500 | 15 0401 | Milk and cream, not concentrated nor containing added sugar or other sweetening matter. | 3 300 | 150 0402 | Milk and cream, concentrated or containing added sugar or other sweetening matter. | 15 400 | 700 0405 10 | Butter | 300 | 10 0702 | Tomatoes, fresh or chilled. | 8 250 | 375 0703 20 | Garlic | 1 100 | 50 0805 20 | – Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids | 2 640 | 120 0806 10 | Table grapes | 8 800 | 400 1509 | Olive oil | 390 | 20 1602 41 to 1602 49 | Prepared or preserved meat of swine | 330 | 15 1701 | Cane or beet sugar and chemically pure sucrose, in solid form. | 6 270 | 285 2002 | Tomatoes prepared or preserved otherwise than by vinegar or acetic acid | 5 430 | 240 2009 12 00 2009 19 91 2009 19 98 | – orange juice: other | 1 980 | 90’ ANNEX IV ‘ANNEX IV(e) CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS (Progressive reduction of MFN duties for unlimited quantities) [referred to in Article 14(3)(c)(ii)] Customs duties for the commodities listed in this annex shall be reduced in accordance with the following timetable: — | on 1 May 2004 duty applicable shall be 70 % of the basic duty, ---|--- — | on 1 January 2005 each duty shall be reduced to 60 % of the basic duty, ---|--- — | on 1 January 2006 each duty shall be reduced to 50 % of the basic duty. ---|--- 0104 | Live sheep and goats. ---|--- 0105 | Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls: 0105 12 | – – Turkeys 0105 92 | – – Fowls of the species Gallus domesticus, weighing not more than 2 000 grams 0105920020 0105920030 | – – – other 0209 | Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked. 0404 | Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included. 0407 00 | Birds” eggs, in shell, fresh, preserved or cooked. 0407003040 | – – – turkey eggs 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 . 0602 | Other live plants (including their roots), cuttings and slips; mushroom spawn. 0603 | Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. 0708 | Leguminous vegetables, shelled or unshelled, fresh or chilled. 0710 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen. 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. 0712 | Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 0713 | Dried leguminous vegetables, shelled, whether or not skinned or split. 0901 | Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion. 0901 21 00 0901 22 00 | – Coffee roasted 1003 00 | Barley. 1003009010 | – – – brewing 1004 00 00 | Oats 1005 | Maize (corn). 1005 90 | – Other 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. 1105 | Flour, meal, powder, flakes, granules and pellets of potatoes. 1702 30 | – Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose 1702 40 | – Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose 2005 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No 2006 . 2005 40 00 | – Peas (Pisum sativum) 2005 51 00 | – – Beans, shelled 2008 | Fruit, 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. 2008 50 | – Apricots 2008 70 | – Peaches 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. 2009 41 | – Pineapple juice 2009 41 10 | – – – Other 2009 69 | – Grape juice (including grape must) 2206 | 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. 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. 2302 30 | – of wheat 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 . 2306 90 | – Other 2309 | Preparations of a kind used in animal feeding. 2309 90 | – Other’ ANNEX V ‘ANNEX IV(f) CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS (Progressive reduction of MFN duties within quota) [referred to in Article 14(3)(c)(iii)] Customs duties for the commodities listed in this annex shall be reduced in accordance with the following timetable: — | on 1 May 2004 each duty shall be 70 % of the basic duty; ---|--- — | on 1 January 2005 each duty shall be reduced to 60 % of the basic duty; ---|--- — | on 1 January 2006 each duty shall be reduced to 50 % of the basic duty. ---|--- Croatian tariff code | Description | Tariff quota (tonnes) | Yearly increase (tonnes) ---|---|---|--- 0102 90 | Live bovine animals | 220 | 10 0202 | Meat of bovine animals, frozen. | 3 300 | 150 0203 | Meat of swine, fresh, chilled or frozen. | 8 030 | 365 0701 | Potatoes, fresh or chilled. | 13 200 | 600 0703 10 | Onions and shallots, | 11 290 | 500 0703 90 | Leeks and other alliaceous vegetables 0807 11 00 0807 19 00 | – Melons (including watermelons): | 6 210 | 275 0808 10 | Fresh apples | 6 000 | 300 1101 | Wheat or meslin flour. | 990 | 45 1103 | Cereal groats, meal and pellets. | 8 580 | 390 1107 | Malt, whether or not roasted. | 17 500 | 750 1601 00 | Sausages and similar products | 1 980 | 90 1602 10 to 1602 39 1602 50 to 1602 90 | Prepared or preserved meat, meat offal or blood, other than of swine | 560 | 30 2401 | Unmanufactured tobacco; tobacco refuse. | 220 | 10’ ANNEX VI ‘ANNEX IV(g) CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS [referred to in Article 14(3)(d)] Customs duties for the commodities listed in this annex shall be applied as indicated from 1 May 2004. Croatian tariff code | Description | Tariff Quota tons | Duty Applicable ---|---|---|--- 0102 90 05 0102 90 21 0102 90 29 0102 90 41 0102 90 49 0102 90 71 | Live bovine animals | 9 000 | 15 % 0103 91 0103 92 | Live swine | 2 550 | 15 % 0105920020 | Fowl of the species Gallus domesticus weighing not more than 2 000 g | 90 | 10 % 0203 | Meat of swine, fresh chilled or frozen | 3 570 | 25 % 0401 | Milk and cream, not concentrated nor containing added sugar or other sweetening matter. | 12 600 | EUR 4,2/100 kg 0704 90 10 | Cabbages | 160 | 50 % mfn 0706 10 00 | Fresh or chilled carrots | 140 | 50 % mfn 0706 90 30 | Horseradish, fresh or chilled | 110 | 50 % mfn 0706 90 90 | Kale 0707 | Cucumbers or gherkins, fresh or chilled | 200 | 10 % 0709 51 00 | Mushrooms, fresh or chilled | 340 | 10 % 0709 59 00 | Chanterelles, flap mushrooms 0709 60 10 | Sweet peppers, fresh or chilled | 310 | 12 % 0710 21 00 0710 22 00 0710 90 00 | Vegetables, uncooked or cooked by steaming or boiling in water, frozen | 1 500 | 7 % 1001 90 99 | Wheat and meslin, other | 9 000 | 15 % 1005 90 | Maize, other | 20 000 | 9 % 1206 00 91 1206 00 99 | Sunflower seeds, whether or not broken | 2 160 | 6 % 1517 10 90 | Margarine | 1 200 | 20 % 1601 00 (*1) | Sausages and similar products (*1) | 1 500 | 10 % 1602 10 – 1602 39 | Prepared or preserved meat, meat offal or blood other than of swine | 240 | 10 % 1602 41 – 1602 49 | Prepared or preserved meat of swine | 180 | 10 % 1702 40 | Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose | 1 000 | 5 % 1703 90 00 | Beet molasses | 14 500 | 14 % 2001 | Cucumbers and gherkins, others prepared or preserved by vinegar or acetic acid. | 1 650 | 15 %’ * * * (*1) In the year 2005 the quota for the products 1601 00 is subject to a 400t increase. ANNEX VII ‘ANNEX V(a) (products referred to in Article 15(1)) Imports into the European Community of the following products originating in Croatia shall be subject to the concessions set out below. CN code | Description | 2004 | 2005 onwards ---|---|---|--- 0301 91 10 0301 91 90 0302 11 10 0302 11 20 0302 11 80 0303 21 10 0303 21 20 0303 21 80 0304 10 15 0304 10 17 ex 0304 10 19 ex 0304 10 91 0304 20 15 0304 20 17 ex 0304 20 19 ex 0304 90 10 ex 0305 10 00 ex 0305 30 90 0305 49 45 ex 0305 59 80 ex 0305 69 80 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster): live; fresh or chilled; frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption | TQ: 30 t at 0 % Over the TQ: 70 % of MFN duty | TQ: 30 t at 0 % Over the TQ: 70 % of MFN duty 0301 93 00 0302 69 11 0303 79 11 ex 0304 10 19 ex 0304 10 91 ex 0304 20 19 ex 0304 90 10 ex 0305 10 00 ex 0305 30 90 ex 0305 49 80 ex 0305 59 80 ex 0305 69 80 | Carp: live; fresh or chilled; frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption | TQ: 210 t at 0 % Over the TQ: 70 % of MFN duty | TQ: 210 t at 0 % Over the TQ: 70 % of MFN duty ex 0301 99 90 0302 69 61 0303 79 71 ex 0304 10 38 ex 0304 10 98 ex 0304 20 94 ex 0304 90 97 ex 0305 10 00 ex 0305 30 90 ex 0305 49 80 ex 0305 59 80 ex 0305 69 80 | Sea bream (Dentex dentex and Pagellus spp.): live; fresh or chilled frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption | TQ: 35 t at 0 % Over the TQ: 30 % of MFN duty | TQ: 35 t at 0 % Over the TQ: 30 % of MFN duty ex 0301 99 90 0302 69 94 ex 0303 77 00 ex 0304 10 38 ex 0304 10 98 ex 0304 20 94 ex 0304 90 97 ex 0305 10 00 ex 0305 30 90 ex 0305 49 80 ex 0305 59 80 ex 0305 69 80 | Sea bass (Dicentrarchus labrax): live; fresh or chilled; frozen; dried salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption | TQ: 650 t at 0 % Over the TQ: 30 % of MFN duty | TQ: 650 t at 0 % Over the TQ: 30 % of MFN duty CN code | Description | 2004 ---|---|--- 1604 13 11 1604 13 19 ex 1604 20 50 | Prepared or preserved sardines | TQ: 180 t at 6 % Over the TQ: full MFN duty 1604 16 00 1604 20 40 | Prepared or preserved anchovies | TQ: 50 t at 0 % Over the TQ: full MFN duty 1604 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, | TQ: 1 290 t at 0 % Over the TQ: reduced tariff see below CN code | Description | 2005 onwards ---|---|--- 1604 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs | TQ: 1 550 t at 0 % Over the TQ: reduced tariff see below Over the tariff quotas, the duty rate applicable to all products of HS position 1604 except prepared or preserved sardines and anchovies will be 60 % of MFN in 2004 and 50 % of MFN from 2005 onwards. For sardines and anchovies over the tariff quota the duty rate will be full MFN duty.’ ANNEX VIII ‘ANNEX V(b) (Products referred to in Article 15(2)) Imports into Croatia of the following products originating in the European Community shall be subject to the concessions set out below. CN code | Description | 2004 | 2005 onwards ---|---|---|--- 0301 91 10 0301 91 90 0302 11 10 0302 11 20 0302 11 80 0303 21 10 0303 21 20 0303 21 80 0304 10 15 0304 10 17 ex 0304 10 19 ex 0304 10 91 0304 20 15 0304 20 17 ex 0304 20 19 ex 0304 90 10 ex 0305 10 00 ex 0305 30 90 ex 0305 49 80 ex 0305 59 80 ex 0305 69 80 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster): live; fresh or chilled; frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption | TQ: 25 t at 0 % Over the TQ: 70 % of MFN duty | TQ: 25 t at 0 % Over the TQ: 70 % of MFN duty 0301 93 00 0302 69 11 0303 79 11 ex 0304 10 19 ex 0304 10 91 ex 0304 20 19 ex 0304 90 10 ex 0305 10 00 ex 0305 30 90 ex 0305 49 80 ex 0305 59 80 ex 0305 69 80 | Carp: live; fresh or chilled; frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption | TQ: 30 t at 0 % Over the TQ: 70 % of MFN duty | TQ: 30 t at 0 % Over the TQ: 70 % of MFN duty ex 0301 99 90 0302 69 61 0303 79 71 ex 0304 10 38 ex 0304 10 98 ex 0304 20 94 ex 0304 90 97 ex 0305 10 00 ex 0305 30 90 ex 0305 49 80 ex 0305 59 80 ex 0305 69 80 | Sea bream (Dentex dentex and Pagellus spp.): live; fresh or chilled frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption | TQ: 35 t at 0 % Over the TQ: 30 % of MFN duty | TQ: 35 t at 0 % Over the TQ: 30 % of MFN duty ex 0301 99 90 0302 69 94 ex 0303 77 00 ex 0304 10 38 ex 0304 10 98 ex 0304 20 94 ex 0304 90 97 ex 0305 10 00 ex 0305 30 90 ex 0305 49 80 ex 0305 59 80 ex 0305 69 80 | Sea bass (Dicentrarchus labrax): live; fresh or chilled; frozen; dried salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption | TQ: 60 t at 0 % Over the TQ: 30 % of MFN duty | TQ: 60 t at 0 % Over the TQ: 30 % of MFN duty CN code | Description | 2004 ---|---|--- 1604 13 11 1604 13 19 ex 1604 20 50 1604 16 00 1604 20 40 | Prepared or preserved sardines Prepared or preserved anchovies | TQ: 95 t at 10 % Over the TQ: full MFN duty 1604 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs | TQ: 215 t at 0 % Over the TQ: reduced tariff see below CN code | Description | 2005 onwards ---|---|--- 1604 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs | TQ: 310 t at 0 % Over the TQ: reduced tariff see below Over the tariff quota, the duty rate applicable to all products of HS position 1604 except prepared or preserved sardines and anchovies will be 60 % of MFN in 2004 and 50 % of MFN from 2005 onwards. For sardines and anchovies over the tariff quota the duty rate will be full MFN duty.’ ANNEX IX (Products referred to in Article 12 of the IA) ‘ List 2 : Quotas and duties applicable upon import into Croatia of goods originating in the Community CN code | Description | Quota for 2004 | Quota for 2005 | Quota for 2006 and the following years ---|---|---|---|--- (1) | (2) | (3) | (4) | (5) 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: | 2 070 tonnes | 2 230 tonnes | 2 390 tonnes 0403 10 | – Yoghurt: | | | 0403 10 51 to 0403 10 99 | – – Flavoured or containing added fruit, nuts or cocoa | | | 0403 90 | – Other: | | | 0403 90 71 to 0403 90 99 | – – Flavoured or containing added fruit, nuts or cocoa | | | 0405 | Butter and other fats and oils derived from milk; dairy spreads: | 60 tonnes | 64 tonnes | 68 tonnes 0405 20 | – Dairy spreads: | | | 0405 20 10 | – – Of a fat content, by weight, of 39 % or more but less than 60 % | | | 0405 20 30 | – – Of a fat content, by weight, of 60 % or more but not exceeding 75 % | | | 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 : | 600 tonnes | 650 tonnes | 700 tonnes 1517 10 | – Margarine, excluding liquid margarine: | | | 1517 10 10 | – – Containing more than 10 % but not more than 15 % by weight of milk fats | | | 1517 90 | – Other: | | | 1517 90 10 | – – Containing more than 10 % but not more than 15 % by weight of milk fats | | | | – – Other | | | 1517 90 93 | – – – Edible mixtures or preparations of a kind used as mould release preparations | | | 2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow: | 16 200 tonnes | 16 550 tonnes | 16 900 tonnes 2201 10 | – Mineral waters and aerated waters | | | 2205 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances | 360 hl | 390 hl | 420 hl 2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages: | 60 hl | 65 hl | 70 hl ex 2208 90 33 ex 2208 90 38 | – – – plum-brandy (Slivovitz“)” | | | 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or tobacco substitutes: | 30 tonnes | 32,5 tonnes | 35 tonnes 2402 20 | – Cigarettes containing tobacco | | | 2402 90 00 | – Other | | | 2403 | Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences: | 36 tonnes | 39 tonnes | 42 tonnes 2403 10 | – Smoking tobacco, whether or not containing tobacco substitutes in any proportion | | | Note: The products listed in this Table shall benefit from a zero-duty tariff within the tariff quotas set out below. The volume of these quotas will be increased annually in the years 2005 and 2006 as stated in the list. The applicable duty for quantities exceeding these volumes will be reduced in the years 2004, 2005 and 2006 to 70 %, 60 % and 50 % of the MFN duty rate. List 3 : Quotas and duties applicable upon import into Croatia of goods originating in the Community CN code | Description | Quota (tonnes) | Applicable duty within quota ---|---|---|--- 2004 | 2005 | 2006 and following years | (% MFN) (1) | (2) | (3) | (4) | (5) | (6) 1704 | Sugar confectionery (including white chocolate), not containing cocoa: | | | | 1704 90 | – Other | 1 100 | 1 150 | 1 200 | 0 1806 | Chocolate and other food preparations containing cocoa | 2 130 | 2 270 | 2 410 | 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 | 2 920 | 3 080 | 3 240 | 0 2105 00 | Ice cream and other edible ice, whether or not containing cocoa | 1 290 | 1 360 | 1 430 | 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 | 16 300 | 17 200 | 18 100 | 0 Note: The products listed in this Table shall be subject to concessions set out below. The volume of the tariff quotas will be increased annually in the years 2005 and 2006 as stated in the table. The applicable duty for quantities exceeding these volumes will be reduced in the years 2004, 2005 and 2006 to 65 %, 55 % and 40 % of the MFN duty rate. List 4 : Quotas and duties applicable upon import into Croatia of goods originating in the Community CN code | Description | Quota (in tonnes) ---|---|--- 2004 | 2005 | 2006 ex 2103 | Sauces and preparations therefore, mixed condiments and mixed seasonings, mustard flour and meal prepared mustard: | 300 | 300 | 300 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 from 4 to 10 % of sugar, in containers holding 0,5 litre or less | | | 2103 90 90 | – – other’ | | | Note: The products listed in this Table shall benefit from a zero-duty tariff within the annual tariff quotas set out below. For the quantities exceeding the quota, the conditions set out in Annex II, list 1 to Protocol 3 apply. ANNEX X ‘ANNEX I AGREEMENT between the European Community and the Republic of Croatia on reciprocal preferential trade concessions for certain wines 1. | Imports into the Community of the following products originating in the Republic of Croatia shall be subject to the concessions set out below from 1 May 2004: | CN code | Description | Applicable duty | Annual Quantity (hl) | Yearly increase (hl) | Specific provisions ---|---|---|---|---|--- ex 2204 10 | Quality sparkling wine | exemption | 44 000 | 10 000 | (1) (2) ex 2204 21 | Wine of fresh grapes ex 2204 29 | Wine of fresh grapes | exemption | 29 000 | 0 | (2) 2. | The Community shall grant a preferential zero-duty within tariff quotas as mentioned under point 1, subject to the condition that no export subsidies shall be paid for exports of these quantities by the Republic of Croatia. ---|--- 3. | Imports into the Republic of Croatia of the following products originating in the Community shall be subject to the concessions set out below from 1 May 2004: | Croatian customs tariff code | Description | Applicable duty | Annual Quantities (hl) | Yearly increase (hl) | Specific provisions ---|---|---|---|---|--- ex 2204 10 | Quality sparkling wine | exemption | 14 000 | 800 | (3) ex 2204 21 | Wine of fresh grapes ex 2204 29 | Wine of fresh grapes | exemption | 8 000 | 0 | 4. | The Republic of Croatia shall grant a preferential zero-duty within tariff quotas as mentioned under point 3, subject to the condition that no export subsidies shall be paid for exports of these quantities by the Community. ---|--- 5. | This Agreement shall cover wine | (a) | which has been produced from fresh grapes wholly produced and harvested in the territory of the Contracting Party in question, and ---|--- (b) | | (i) | originating in the Community, which has been produced in accordance with the rules governing the oenological practices and processes referred to in Title V of Council Regulation (EC) No 1493/1999 of 17 May 1999 on the common organisation of the market in wine (*1); ---|--- (ii) | originating in the Republic of Croatia, which has been produced in accordance with the rules governing the oenological practices and processes in conformity with the Croatian law. These oenological rules referred to shall be in conformity with the Community legislation. ---|--- 6. | Imports of wine under the concessions provided in this Agreement will be subject to the presentation of a certificate issued by a mutually recognised official body appearing on the lists drawn up jointly, to the effect that the wine in question complies with point 5(b). ---|--- 7. | The Contracting Parties shall examine no later than in the first quarter of 2005 the opportunities for granting each other further concessions taking into account the development of wine trade between the Contracting Parties. ---|--- 8. | The Contracting Parties shall ensure that the benefits granted reciprocally are not called into question by other measures. ---|--- 9. | Consultations are to take place at the request of either Contracting Party on any problem relating to the way this Agreement operates. ---|--- 10. | This Agreement shall apply, on the one hand, in 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, in the territory of the Republic of Croatia. ---|--- ’ * * * (*1) OJ L 179, 14.7.1999, p. 1. Regulation as last amended by Community Regulation (EC) No 1795/2003 (OJ L 262, 14.10.2003, p. 13).’ * * * (1) Subject to at least 80 % of the eligible quantity having been utilised in the previous year, the yearly increase is applied until the sum of the quota applying to position ex 2204 10 and ex 2204 21 and the quota applying to position ex 2204 29 reaches a maximum of 98 000 hl. (2) Consultations at the request of one of the Contracting Parties may be held to adapt the quotas by transferring quantities from the quota applying to position ex 2204 29 to the quota applying to positions ex 2204 10 and ex 2204 21 . (3) Subject to at least 80 % of the eligible quantity having been utilised in the previous year, the yearly increase is applied until the quota reaches a maximum of 18 000 hl. ANNEX XI ‘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 Croatia. 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 ofthe 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 oC, 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 oC, 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 XII ‘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, and ---|--- – | 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, 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 ---|--- Chapter 18 | Cocoa and cocoa preparations | 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 ---|--- 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, 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 ---|--- 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, and ---|--- – | 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, 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 ---|--- 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, 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 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, 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 ---|--- 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, and ---|--- – | 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, 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 22 | Beverages, spirits and vinegar; except for: | Manufacture: | – | from materials of any heading, except that of the product, and ---|--- – | 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, and ---|--- – | 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 , and ---|--- – | 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 , and ---|--- – | 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, and ---|--- – | 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) (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 | 2711 | Petroleum gases and other gaseous hydrocarbons | 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 | 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) (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 | 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, and ---|--- – | 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 fertilisers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilisers; 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, and ---|--- – | 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 (2) | 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” (3) 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-oxidizing preparations and other compound stabilizers 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, and ---|--- – | 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 (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 of Chapter 39 used does not exceed 20 % of the ex-works price of the product (4) | 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 (4) | | – | 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, and ---|--- – | 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 (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 of Chapter 39 used does not exceed 20 % of the ex-works price of the product (4) | 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, and ---|--- – | 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 (5) | 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 , 4107 , 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; articles 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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 garneted stock), carded or combed | Carding or combing of silk waste | 5004 to ex 5006 | Silk yarn and yarn spun from silk waste | Manufacture from (6): | – | 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 (6) | | – | Other ---|--- Manufacture from (6): | – | 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 (6): | – | 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 (6) | | – | Other ---|--- Manufacture from (6): | – | 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 (6): | – | 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 (6) | | – | Other ---|--- Manufacture from (6): | – | 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 (6): | – | 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 (6) | | – | Other ---|--- Manufacture from (6): | – | 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 (6): | – | 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 (6) | | – | Other ---|--- Manufacture from (6): | – | 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 (6): | – | 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 (6) | | – | Other ---|--- Manufacture from (6): | – | 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 (6): | – | 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 (6): | – | 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 (6): | – | 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 (6): | – | 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 (6): | – | 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 (6): | – | 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 (6): | – | 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 (6): | – | natural fibres, not carded or combed or otherwise processed for spinning, or ---|--- – | chemical materials or textile pulp ---|--- | – | Other ---|--- Manufacture from (6): | – | 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 (6) | | – | Other ---|--- Manufacture from (6): | – | 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, and ---|--- – | 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 not 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 (6) | 5905 | Textile wall coverings: | | | – | Impregnated, coated, covered or laminated with rubber, plastics or other materials ---|--- Manufacture from yarn | | – | Other ---|--- Manufacture from (6): | – | 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 (6): | – | 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 (6): | – | coir yarn, ---|--- – | the following materials: ---|--- – – | yarn of polytetrafluoroethylene (7), ---|--- – – | 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 (7), ---|--- – – | yarn of synthetic textile fibres of poly(p-phenylene terephthalamide), ---|--- – – | glass fibre yarn, coated with phenol resin and gimped with acrylic yarn (7), ---|--- – – | 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 (6): | – | 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 (6): | – | 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 (6) (8) | | – | Other ---|--- Manufacture from (6): | – | 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 (6) (8) | 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 (8) 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 (8) | ex 6210 and ex 6216 | Fire-resistant equipment of fabric covered with foil of aluminised polyester | Manufacture from yarn (8) 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 (8) | 6213 and 6214 | Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like: | | | – | Embroidered ---|--- Manufacture from unbleached single yarn (6) (8) 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 (8) | | – | Other ---|--- Manufacture from unbleached single yarn (6) (8) 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 (8) 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 (8) | | – | Fire-resistant equipment of fabric covered with foil of aluminised polyester ---|--- Manufacture from yarn (8) 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 (8) | | – | Interlinings for collars and cuffs, cut out ---|--- Manufacture: | – | from materials of any heading, except that of the product, and ---|--- – | in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ---|--- | – | Other ---|--- Manufacture from yarn (8) | 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 (6): | – | natural fibres, or ---|--- – | chemical materials or textile pulp ---|--- | – | Other: ---|--- | | – – | Embroidered ---|--- Manufacture from unbleached single yarn (8) (9) 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 (8) (9) | 6305 | Sacks and bags, of a kind used for the packing of goods | Manufacture from (6): | – | 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 (6) (8): | – | natural fibres, or ---|--- – | chemical materials or textile pulp ---|--- | – | Other ---|--- Manufacture from unbleached single yarn (6) (8) | 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 (8) | 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 (8) | 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 (10) ---|--- 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 plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails | Manufacture from materials of heading 7206 | 7304 , 7305 and 7306 | Tubes, pipes and hollow profiles, of iron (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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ---|--- 7601 | Unwrought aluminium | Manufacture: | – | from materials of any heading, except that of the product, and ---|--- – | in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ---|--- or Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium 7602 | Aluminium waste or scrap | Manufacture from materials of any heading, except that of the product | ex 7616 | Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium | Manufacture: | – | from materials of any heading, except that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used; and ---|--- – | in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ---|--- Chapter 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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 (11) | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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 therefor | 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 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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 therefor; 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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: | 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 ---|--- 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, and ---|--- – | 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, and ---|--- – | 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, motorized, whether or not fitted with weapons, and parts of such vehicles | Manufacture: | – | from materials of any heading, except that of the product, and ---|--- – | in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ---|--- 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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 polarizing 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; and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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 ionizing 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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, and ---|--- – | 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 articles; 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, and ---|--- – | 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, and ---|--- – | 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) 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 (3) A “group” is regarded as any part of the heading separated from the rest by semicolon. (4) 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 products. (5) 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 %. (6) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (7) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery. (8) See Introductory Note 6. (9) 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. (10) SEMI – Semiconductor Equipment and Materials Institute Incorporated (11) This rule shall apply until 31.12.2005. ANNEX XIII ‘ANNEX IV Text of theinvoice 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. Spanish version El exportador de los productos incluidos en el presente documento (autorización aduanera no … (i)) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial … (ii). Czech version Vývozce výrobků uvedených v tomto dokumentu (číslo povolení … (i)) prohlašuje, že kromě zřetelně označených, mají tyto výrobky preferenční původ v … (ii). Danish version Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. … (i)), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i … (ii). German version Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. … (i)) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anderes angegeben, präferenzbegünstigte … (ii) Ursprungswaren sind. Estonian version Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. … (i) deklareerib, et need tooted on … (ii) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti. Greekversion Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ'αριθ. … (i)) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής … (ii). English version The exporter of the products covered by this document (customs authorisation No … (i)) declares that, except where otherwise clearly indicated, these products are of … (ii) preferential origin. French version L'exportateur des produits couverts par le présent document (autorisation douanière no … (i)) déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle … (ii)). Italian version L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. … (i)) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale … (ii). Latvian version Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. … (i)), deklarē, ka, iznemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no … (ii). Lithuanian version Šiame dokumente išvardintų prekių eksportuotojas (muitinès liudijimo Nr … (i)) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra … (ii) preferencinès kilmés prekés. Hungarian version A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: … (i)) kijelentem, hogy eltérő jelzés hianyában az áruk kedvezményes … (ii) származásúak. Maltese version L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni tad-dwana nru. … (i)) jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn il- prodotti huma ta’ oriġini preferenzjali … (ii). Dutch version De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. … (i)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële… oorsprong zijn (ii). Polish version Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr … (i)) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają … (ii) preferencyjne pochodzenie. Portuguese version O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorização aduaneira no … (i)), declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial … (ii). Slovenian version Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št … (i)) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno … (ii) poreklo. Slovak version Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia … (i)) vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v … (ii). Finnish version Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o … (i)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja… alkuperätuotteita (ii). Swedish version Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. … (i)) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande… ursprung (ii). Croatian version Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br. … (i)) izjavljuje da su, osim ako je drukčije izričito navedeno, ovi proizvodi … (ii) preferencijalnoga podrijetla. ………… (iii) (Place and date) ………… (iv) (Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script)’ * * * (i) When the invoice declaration is made out by an approved exporter, 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. (ii) Origin of products to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Mellila, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol “CM”. (iii) These indications may be omitted if the information is contained on the document itself. (iv) In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.” * * *