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Document 21997A0222(01)

Title and reference
Agreement between the European Community, of the one part, and the Government of Denmark and the Home Government of the Faroe Islands, of the other part

OJ L 53, 22.2.1997, p. 2–135 (ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)
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Text

22.2.1997   

EN

Official Journal of the European Communities

L 53/2


AGREEMENT

between the European Community, of the one part, and the Government of Denmark and the Home Government of the Faroe Islands, of the other part

THE EUROPEAN COMMUNITY,

of the one part, and

THE GOVERNMENT OF DENMARK AND THE HOME GOVERNMENT OF THE FAROE ISLANDS,

of the other part,

RECALLING the status of the Faeroes as a self-governing integral part of one of the Member States of the Community;

RECALLING the resolution of the Council of 4 February 1974 on the problems of the Faeroes;

CONSIDERING the vital importance for the Faeroes of fisheries, which constitute their essential economic activity, fish and fishery products being their main export articles;

CONSIDERING the importance of the fisheries relationship laid down in the Agreement on fisheries between the Contracting Parties, who confirm that the trade aspects of this Agreement should not affect the functioning of the Fisheries Agreement and that, consequently, the volume of the mutual fisheries possibilities under that Agreement should continue to be maintained at a satisfactory level;

DESIRING to consolidate and to extend the economic relations existing between the Community and the Faeroes and to ensure, with due regard for fair conditions of competition, the harmonious development of their commerce for the purpose of contributing to the work of constructing Europe;

RESOLVED progressively to eliminate the obstacles to substantially all their trade, in accordance with the provisions of the General Agreement on Tariffs and Trade (GATT) 1994 concerning the establishment of free trade areas;

DECLARING their readiness to examine, in the light of any relevant factor, and in particular of developments in the Community, the possibility of developing and deepening their relations where it would appear to be useful in the interests of their economies to extend them to fields not covered by this Agreement;

CONSIDERING that, to this end, an Agreement between the European Economic Community, of the one part, and the Government of Denmark and the Home Government of the Faroe Islands, of the other part (hereafter referred to as the ‘initial Agreement’) was signed on 2 December 1991;

CONSIDERING that an Agreement in the form of an Exchange of Letters between the European Community, of the one part, and the Government of Denmark and the Home Government of the Faroe Islands, of the other part, amending Tables I and II of the Annex to Protocol 1 of the initial Agreement (hereafter referred to as the ‘Agreement in the form of an Exchange of Letters’) was signed on 8 March 1995;

CONSIDERING that, pursuant to the accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the European Union on 1 January 1995, the arrangements applicable to trade in fish and fishery products between the Faeroes and the Community should be adjusted in order to maintain trade flows between the Faeroes, on the one hand, and the new Member States, on the other;

CONSIDERING that, as a result of the adoption by the Community of a common definition of origin for petroleum products, it is necessary to make adjustments to the provisions affecting these products;

CONSIDERING that, in order to take account of certain developments in trade between the Community and the Member States of EFTA, it is necessary to make adjustments to the provisions concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation;

CONSIDERING that, in order to take account of the specific production of fish feed on the Faeroes, it is necessary to make adjustments to the provisions applicable to imports of certain agricultural products;

CONSIDERING that, in order to help ensure its correct functioning, a Protocol on mutual administrative assistance in customs matters should be incorporated into this Agreement;

CONSIDERING that, in order to conform with certain modifications to the nomenclature of the customs tariffs of the Contracting Parties affecting products referred to in the initial Agreement, it is necessary to update the tariff nomenclature of these products;

CONSIDERING that, in order to provide for more flexibility, it is appropriate to empower the Joint Committee to decide on amendments to the provisions of the Protocols to this Agreement;

CONSIDERING that, for the sake of clarity, the initial Agreement and the Agreement in the form of an Exchange of Letters should be replaced by a composite new text in the form of this Agreement;

TAKING INTO ACCOUNT that the bilateral trade Agreements between Finland and Sweden and the Faeroes cease to be in force on the entry into force of this Agreement;

HAVE DECIDED, in pursuit of these objectives and considering that no provisions of this Agreement may be interpreted as exempting the Contracting Parties from the obligations which are incumbent on them under other international agreements,

TO CONCLUDE THIS AGREEMENT:

Article 1

The aim of this Agreement is:

(a)

to promote through the expansion of reciprocal trade the harmonious development of economic relations between the Community and the Faeroes and thus to foster in the Community and in the Faeroes the advance of economic activity, the improvement of living and employment conditions, and increased productivity and financial stability,

(b)

to provide fair conditions of competition for trade between the Contracting Parties,

(c)

to contribute in this way, by the removal of barriers to trade, to the harmonious development and expansion of world trade.

Article 2

This Agreement shall apply to products originating in the Community or the Faeroes:

(i)

which fall within Chapters 25 to 97 of the Harmonized System, other than those listed in Annex II to the Treaty establishing the European Community, and other than those listed in Annex I to this Agreement;

(ii)

which are specified in Protocols 1, 2 and 4 to this Agreement, with due regard to the arrangements provided for in those Protocols.

Article 3

No new customs duty on imports shall be introduced in trade between the Community and the Faeroes.

Article 4

1.   The Community shall abolish customs duties on imports from the Faeroes.

2.   The Faeroes shall abolish customs duties on imports from the Community: to this end Annex II sets out the provisions contained in the customs and fiscal legislation of the Faeroes.

Article 5

The provisions concerning the abolition of customs duties on imports shall apply also to import duties of a fiscal nature.

The Faeroes may replace an import duty of a fiscal nature or the fiscal element of an import duty by an internal tax.

Article 6

No new charge having an effect equivalent to a customs duty shall be introduced in trade between the Community and the Faeroes.

Charges having an effect equivalent to customs duties on imports in trade between the Community and the Faeroes shall be abolished.

Article 7

No customs duty on exports or charge having equivalent effect shall be introduced in trade between the Community and the Faeroes.

Customs duties on exports and charges having equivalent effect shall be abolished.

Article 8

Protocol 1 lays down the tariff treatment and arrangements applicable to certain fish and fishery products released for free circulation in the Community or imported into the Faeroes.

Article 9

Protocol 2 lays down the tariff treatment and arrangements applicable to certain products obtained by processing agricultural products.

Article 10

1.   In the event of specific rules being established as a result of the implementation of its agricultural policy or of any alteration of the current rules, the Contracting Party in question may adapt the arrangements resulting from this Agreement in respect of the products which are the subject of those rules or alterations.

2.   In such cases the Contracting Party in question shall take due account of the interests of the other Contracting Party. To this end the Contracting Parties may consult each other within the Joint Committee established by Article 31.

Article 11

Protocol 3 lays down the definition of the concept of ‘originating products’ and methods of administrative cooperation.

Article 12

A Contracting Party which is considering the reduction of the effective level of its duties or charges having equivalent effect applicable to third countries benefiting from most-favoured-nation treatment, or which is considering the suspension of their application, shall, as far as may be practicable, notify the Joint Committee not less than 30 days before such reduction or suspension comes into effect. It shall take note of any representations by the other Contracting Party regarding any distortions which might result therefrom.

Article 13

1.   No new quantitative restriction on imports or measures having equivalent effect shall be introduced in trade between the Community and the Faeroes.

2.   The Contracting Parties shall abolish quantitative restrictions on imports and any measures having an effect equivalent to quantitative restrictions on imports.

Article 14

1.   The Community reserves the right to modify the arrangements applicable to the petroleum products falling within headings Nos 2710, 2711, ex 2712 (excluding ozokerite, lignite wax and peat wax) and 2713 of the combined nomenclature on adoption of decisions under the common commercial policy for petroleum products or on establishment of a common energy policy.

In this event, the Community shall take due account of the interests of the Faeroes; to this end it shall inform the Joint Committee, which shall meet under the conditions set out in Article 33 (2).

2.   The Faeroes reserves the right to take similar action should it be faced with like situations.

3.   Subject to paragraphs 1 and 2, this Agreement shall not prejudice the non-tariff rules applied to imports of petroleum products.

Article 15

1.   The Contracting Parties declare their readiness to foster, so far as their agricultural policies allow, the harmonious development of trade in agricultural products to which this Agreement does not apply.

2.   The Contracting Parties shall apply their rules in veterinary, health and plant health matters in a non-discriminatory fashion and shall not introduce any new measures that have the effect of unduly obstructing trade.

3.   The Contracting Parties shall examine, under the conditions set out in Article 35, any difficulties that might arise in their trade in agricultural products and shall endeavour to seek appropriate solutions.

Article 16

The Home Government of the Faroe Islands shall take the necessary control measures to ensure the correct application of the reference price fixed or to be fixed by the Community, referred to in Article 2 of Protocol 1.

The Contracting Parties shall ensure the correct application of the definition of the concept of ‘originating products’ and methods of administrative cooperation, laid down in Protocol 3.

Article 17

Protocol 4 lays down the special provisions applicable to imports of certain agricultural products other than those listed in Protocol 1.

Article 18

Protocol 5 lays down the provisions on mutual assistance between administrative authorities in customs matters.

Article 19

The Contracting Parties reaffirm their commitment to grant each other the most-favoured-nation treatment in accordance with the GATT 1994.

This Agreement shall not preclude the maintenance or establishment of customs unions, free trade areas or arrangements for frontier trade, except in so far as they alter the trade arrangements provided for in this Agreement, in particular the provisions concerning rules of origin.

Article 20

The Contracting Parties shall refrain from any measure or practice of an internal fiscal nature which, whether directly of indirectly, discriminates between the products of one Contracting Party and like products originating in the territory of the other Contracting Party.

Products exported to the territory of one of the Contracting Parties may not benefit from repayment of internal taxation in excess of the amount of direct or indirect taxation imposed on them.

Article 21

Payments relating to trade in goods and the transfer of such payments to the Member State of the Community in which the creditor is resident or to the Faeroes shall be free from any restrictions.

Article 22

This Agreement shall not preclude prohibitions or restrictions on imports, exports or goods in transit justified on grounds of public morality, law and order or public security, the protection of life and health of humans, animals or plants, the protection of national treasures of artistic, historic or archaeological value, the protection of industrial and commercial property, or rules relating to gold or silver.

Such prohibitions or restrictions must not, however, constitute a means of arbitrary discrimination or a disguised restriction on trade between the Contracting Parties.

Article 23

Nothing in this Agreement shall prevent a Contracting Party from taking any measures:

(a)

which it considers necessary to prevent the disclosure of information contrary to its essential security interests;

(b)

which relate to trade in arms, munitions or war materials or to research, development or production indispensable for defence purposes, provided that such measures do not impair the conditions of competition in respect of products not intended for specifically military purposes;

(c)

which it considers essential to its own security in time of war or serious international tension.

Article 24

1.   The Contracting Parties shall refrain from any measure likely to jeopardize the fulfilment of the objectives of this Agreement.

2.   They shall take any general or specific measures required to fulfil their obligations under this Agreement.

If either Contracting Party considers that the other Contracting Party has failed to fulfil an obligation under this Agreement, it may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 29.

Article 25

1.   The following are incompatible with the proper functioning of this Agreement in so far as they may affect trade between the Community and the Faeroes:

(i)

all agreements between undertakings, decisions by associations of undertakings and concerted practices between undertakings which have as their object or effect the prevention, restriction or distortion of competition as regards the production of or trade in goods;

(ii)

abuse by one or more undertakings of a dominant position in the territories of the Contracting Parties as a whole or in a substantial part thereof;

(iii)

any public aid which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods.

2.   Should a Contracting Party consider that a given practice is incompatible with this Article, it may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 29.

Article 26

Where an increase in imports of a given product is or is likely to be seriously detrimental to any production activity carried on in the territory of one of the Contracting Parties and where this increase is due to:

(i)

the partial or total reduction in the importing Contracting Party, as provided for in this Agreement, of customs duties and charges having equivalent effect levied on the product in question; and

(ii)

the fact that the duties or charges having equivalent effect levied by the exporting Contracting Party on imports of raw materials or intermediate products used in the manufacture of the product in question are significantly lower than the corresponding duties or charges levied by the importing Contracting Party:

the Contracting Party concerned may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 29.

Article 27

If one of the Contracting Parties finds that dumping is taking place in trade with the other Contracting Party, it may take appropriate measures against this practice in accordance with the Agreement on Implementation of Article VI of the GATT 1994, under the conditions and in accordance with the procedures laid down in Article 29.

Article 28

If serious disturbances arise in any sector of the economy or if difficulties arise which could bring about serious deterioration in the economic situation of a region, the Contracting Party concerned may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 29.

Article 29

1.   In the event of a Contracting Party subjecting imports of products liable to give rise to the difficulties referred to in Articles 26 and 28 to an administrative procedure, the purpose of which is to provide rapid information on the trend of trade flows, it shall inform the other Contracting Party.

2.   In the cases specified in Articles 24 to 28, before taking the measures provided for therein or, in cases to which paragraph 3 (d) of this Article applies, as soon as possible, the Contracting Party in question shall supply the Joint Committee with all relevant information required for a thorough examination of the situation with a view to seeking a solution acceptable to the Contracting Parties.

In the selection of measures, priority must be given to those which least disturb the functioning of this Agreement.

The safeguard measures shall be notified immediately to the Joint Committee and shall be the subject of periodical consultations within the Committee, particularly with a view to their abolition as soon as circumstances permit.

3.   For the implementation of paragraph 2, the following provisions shall apply:

(a)

as regards Article 25, either Contracting Party may refer the matter to the Joint Committee if it considers that a given practice is incompatible with the proper functioning of this Agreement within the meaning of Article 25 (1).

The Contracting Parties shall provide the Joint Committee with all relevant information and shall give it the assistance it requires in order to examine the case and, where appropriate, to eliminate the practice objected to.

If the Contracting Party in question fails to put an end to the practice objected to within the period fixed by the Joint Committee, or in the absence of agreement in the Joint Committee within three months of the matter being referred to it, the Contracting Party concerned may adopt any safeguard measures it considers necessary to deal with the serious difficulties resulting from the practices in question; in particular it may withdraw tariff concessions;

(b)

as regards Article 26, the difficulties arising from the situation referred to in that Article shall be referred for examination to the Joint Committee, which may take any decision needed to put an end to such difficulties.

If the Joint Committee or the exporting Contracting Party has not taken a decision putting an end to the difficulties within 30 days of the matter being referred, the importing Contracting Party is authorized to levy a compensatory charge on the product imported.

The compensatory charge shall be calculated according to the incidence on the value of the goods in question of the tariff disparities in respect of the raw materials or intermediate products incorporated therein;

(c)

as regards Article 27, consultation in the Joint Committee shall take place before the Contracting Party concerned takes the appropriate measures;

(d)

where exceptional circumstances requiring immediate action make prior examination impossible, the Contracting Party concerned may, in the situations specified in Articles 26, 27 and 28 and also in the case of export aids having a direct and immediate incidence on trade, apply forthwith the precautionary measures strictly necessary to remedy the situation.

Article 30

Where one or more Member States of the Community or the Faeroes is in difficulties or is seriously threatened with difficulties as regards its balance of payments, the Contracting Party concerned may take the necessary safeguard measures. It shall inform the other Contracting Party forthwith.

Article 31

1.   A Joint Committee is hereby established which shall be responsible for the administration of this Agreement and shall ensure its proper implementation. For this purpose, it shall make recommendations and take decisions in the cases provided for in this Agreement. These decisions shall be put into effect by the Contracting Parties in accordance with their own rules.

2.   For the purpose of the proper implementation of this Agreement the Contracting Parties shall exchange information and, at the request of either Party, shall hold consultations within the Joint Committee.

3.   The Joint Committee shall adopt its own rules of procedure.

Article 32

1.   The Joint Committee shall consist of representatives of the Contracting Parties.

2.   The Joint Committee shall act by mutual agreement.

Article 33

1.   Each Contracting Party shall preside in turn over the Joint Committee, in accordance with the arrangements to be laid down in its rules of procedure.

2.   The Chairman shall convene meetings of the Joint Committee at least once a year in order to review the general functioning of this Agreement.

The Joint Committee shall, in addition, meet whenever special circumstances so require, at the request of either Contracting Party, in accordance with the conditions to be laid down in its rules of procedure.

3.   The Joint Committee may decide to set up any working party that can assist it in carrying out its duties.

Article 34

1.   The Joint Committee may amend the provisions of the Protocols to this Agreement.

2.   In the event of modifications of the nomenclature of the customs tariffs of the Contracting Parties affecting products referred to in this Agreement, the Joint Committee may adapt the tariff nomenclature of these products to conform with such modifications.

Article 35

1.   Where a Contracting Party considers that it would be useful in the common interest of both Contracting Parties to develop the relations established by this Agreement by extending them to fields not covered thereby, it shall submit a reasoned request to the other Contracting Party.

The Contracting Parties may instruct the Joint Committee to examine this request and, where appropriate, to make recommendations to them, particularly with a view to opening negotiations.

2.   The agreements resulting from the negotiations referred to in paragraph 1 will be subject to ratification or approval by the Contracting Parties in accordance with their own procedures.

Article 36

At the request of the Faeroes, the Community will consider

improving the access possibilities for specific products,

extending its tariff concessions for Faeroese fishery products to include new fish species caught by Faeroese fishing vessels based and operating in the North Atlantic, or to include fishery products pertaining thereto not currently produced by the Faeroese fishing industry. These new fish species or fishery products could be imported free of duty into the Community, subject to the necessary quantitative limitations should the new fish species or fishery products be of a sensitive nature in the Community.

Article 37

The Annexes and Protocols to this Agreement shall form an integral part thereof.

Article 38

Either Contracting Party may denounce this Agreement by notifying the other Contracting Party. This Agreement shall cease to be in force 12 months after the date of such notification.

Article 39

This Agreement shall apply, on the one hand, to the territories to which the Treaty establishing the European Community is applied and under the conditions laid down in that Treaty and, on the other hand, to the territory of the Faeroes.

Article 40

1.   This Agreement is drawn up in duplicate in the Danish, Dutch, English, Finnish, French, German, Greek, Italian, Portuguese, Spanish, Swedish and Faeroese languages, each of these texts being equally authentic.

2.   It will be approved by the Contracting Parties in accordance with their own procedures.

3.   It shall enter into force on 1 January 1997, provided that the Contracting Parties have notified each other before that date that the procedures necessary to this end have been completed. After this date, this Agreement shall enter into force on the first day of the third month following such notification.

4.   The provisions of the following Agreements shall cease to be in force on the entry into force of this Agreement:

the Agreement between the European Economic Community, of the one part, and the Government of Denmark and the Home Government of the Faroe Islands, of the other part, signed on 2 December 1991,

the Agreement in the form of an exchange of letters between the European Community, of the one part, and the Government of Denmark and the Home Government of the Faroe Islands, of the other part, amending Tables I and II of the Annex to Protocol 1 of the abovementioned Agreement, signed on 8 March 1995,

the bilateral trade agreements between Finland and Sweden and the Faeroes.

Hecho en Bruselas, el seis de diciembre de mil novecientos noventa y seis.

Udfærdiget i Bruxelles den sjette december nitten hundrede og seks og halvfems.

Geschehen zu Brüssel am sechsten Dezember neunzehnhundertsechsundneunzig.

Έγινε στις Βρυξέλλες, στις έξι Δεκεμβρίου χίλια εννιακόσια ενενήντα έξι.

Done at Brussels on the sixth day of December in the year one thousand nine hundred and ninety-six.

Fait à Bruxelles, le six décembre mil neuf cent quatre-vingt-seize.

Fatto a Bruxelles, addì sei dicembre millenovecentonovantasei.

Gedaan te Brussel, de zesde december negentienhonderd zesennegentig.

Feito em Bruxelas, em seis de Dezembro de mil novecentos e noventa a seis.

Tehty Brysselissä kuudentena päivänä joulukuuta vuonna tuhatyhdeksänsataayhdeksänkym-mentäkuusi.

Som skedde i Bryssel den sjätte december nittonhundranittiosex.

Gjørdur í Brussel, sætta desembur nítjanhundrað og nýtiseks.

Por la Comunidad Europea

For Det Europæiske Fællesskab

Für die Europäische Gemeinschaft

Για την Ευρωπαϊκή Κοινότητα

For the European Community

Pour la Communauté européenne

Per la Comunità europea

Voor de Europese Gemeenschap

Pela Comunidade Europeia

Euroopan yhteisön puolesta

På Europeiska gemenskapens vägnar

Fyri Europeiska Felagsskapin

Image

Por el Gobierno de Dinamarca y el Gobierno local de las Islas Feroe

For Danmarks regering og Færøernes landsstyre

Für die Regierung von Dänemark und die Landesregierung der Färöer

Για την κυβέρνηση της Δανίας και την τοπική κυβέρνηση των Νήσων Φερόε

For the Government of Denmark and the Home Government of the Faroe Islands

Pour le gouvernement du Danemark et le gouvernement local des îles Féroé

Per il governo della Danimarca e per il governo locale delle isole Færøer

Voor de Regering van Denemarken en de Landsregering van de Faeröer

Pelo Governo da Dinamarca e pelo Governo Regional das Ilhas Faroé

Tanskan hallituksen ja Färsaarten paikallishallituksen puolesta

På Danmarks regerings och Färöarnas landsstyres vägnar

Fyri ríkisstjórn Danmarkar og Føroya landsstýri

Image


ANNEX 1

List of products referred to in Article 2 (i) of this Agreement

CN Code

Description

3502

Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter), albuminates and other albumin derivatives:

 

— Egg albumin:

3502 11

— — Dried:

3502 11 90

— — — Other

3502 19

— — Other:

3502 19 90

— — — Other

3502 20

— Milk albumin, including concentrates of two or more whey proteins:

 

— — Other:

3502 20 91

— — — Dried (for example, in sheets, scales, flakes, powder)

3502 20 99

— — — Other


ANNEX II

For the purposes of Article 4 (2) to this Agreement, the customs and fiscal legislation of the Faeroes contains the following provisions:

(a)

a customs tariff based on the Harmonized System and respecting the GATT obligations of Denmark;

(b)

a duty-free treatment for goods of Community origin, with the exceptions set out in Protocols 2 and 4;

(c)

a system of indirect taxation based on the following elements:

a value-added tax (VAT, based on the same principles as those which apply in the Community, including non-discrimination of imported goods; and

a system of excise duties, levied equally on domestic production and imported goods.


PROTOCOL 1

concerning the tariff treatment and arrangements applicable to certain fish and fishery products released for free circulation in the Community or imported into the Faeroes

Article 1

As regards the products listed in the Annex to this Protocol and originating in the Faeroes:

1.

no new customs duties shall be introduced in trade between the Community and the Faeroes;

2.

the customs duties and other conditions to be applied on import into the Community shall be as indicated in the Annex.

Article 2

The preferential duty rates indicated in the Annex apply only if the free-at-frontier price, which is determined by the Member States in accordance with Article 22 of Regulation (EEC) No 3759/92 (OJ No L 388, 31. 12. 1992, p. 1), as last amended by Regulation (EC) No 3318/94 (OJ No L 350, 31. 12. 1994, p. 15), is at least equal to the reference price fixed, or to be fixed, by the Community for the products under consideration or the categories of the products concerned.

Article 3

For the purpose of eliminating customs duties, reference ceilings are established in the Annex for certain products originating in the Faeroes.

Should imports of these products exceed the reference ceiling, the Community may introduce the full customs duty.

Article 4

The Faeroes shall abolish tariffs and duties on imports of fish and fishery products originating in the Community.

ANNEX

The customs duties and other conditions to be applied on import into the Community of products originating in and coming from the Faeroes shall be as indicated below.

TABLE I

CN Code

Description

Rate of duty

Tariff quota (TQ)

Reference ceiling (RC)

(1)

(2)

(3)

(4)

0301

Live fish:

 

 

ex 0301 91 90

– – – Trout of the species Oncorhynchus mykiss

0

TQ No 1

0301 92 00

– – Eels (Anguilla spp.)

0

 

ex 0301 99 11

– – – – Atlantic salmon (Salmo salar)

0

TQ No 2

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No 0304:

 

 

ex 0302 11 90

– – – Trout of the species Oncorhynchus mykiss

0

TQ No 1

ex 0302 12 00

– – Atlantic salmon (Salmo salar)

0

TQ No 2

0302 19 00

– – Other

0

 

0302 21 10

– – – Lesser or Greenland halibut (Reinhardtius hippoglossoides)

0

 

0302 21 30

– – – Atlantic halibut (Hippoglossus hippoglossus)

0

 

0302 22 00

– – Plaice (Pleuronectes platessa)

0

 

0302 23 00

– – Sole (Solea spp.)

0

 

0302 29 10

– – – Megrim (Lepidorhombus spp.)

0

Statistical

survey

0302 29 90

– – – Other

0

Statistical

survey

0302 40

– Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes:

 

 

0302 40 05

– – From 1 January to 14 February

0

RC No 1

0302 40 98

– – From 16 June to 31 December

0

RC No 1

0302 50 10

– – Cod of the species Gadus morhua

0

 

0302 62 00

– – – – Haddock (Melanogrammus aeglefinus)

0

 

0302 63 00

– – Coalfish (Pollachius virens)

0

 

ex 0302 64 05

– – – Mackerel of the species Scomber scombrus, from 1 January to 14 February

0

RC No 2

ex 0302 64 98

– – – Mackerel of the species Scomber scombrus, from 16 June to 31 December

0

RC No 2

0302 65

– – Dogfish and other sharks:

 

 

0302 65 20

– – – Dogfish of the species Squalus acanthias

0

 

0302 65 50

– – – Dogfish of the species Scyliorhinus spp.

0

 

0302 65 90

– – – Other

0

 

0302 66 00

– – Eels (Anguilla spp.)

0

 

 

– – – – Redfish (Sebastes spp.):

 

 

0302 69 31

– – – – – Of the species Sebastes marinus

0

RC No 6

ex 0302 69 33

– – – – – Of the species Sebastes mentella

0

RC No 6

0302 69 41

– – – – Whiting (Merlangus merlangus)

0

 

0302 69 45

– – – – Ling (Molva spp.)

0

 

ex 0302 69 68

– – – – Hake of the species Merluccius merluccius

0

 

0302 69 81

– – – – Monkfish (Lophius spp.)

0

 

0302 69 85

– – – – Blue whiting (Micromesistius poutassou or Gadus poutassou)

0

 

0302 69 99

– – – – Other

0

Statistical

survey

0302 70 00

– Livers and roes

0

 

0303

Fish, frozen excluding fish fillets and other fish meat of heading No 0304:

 

 

ex 0303 21 90

– – – Trout of the species Oncorhynchus mykiss

0

TQ No 1

ex 0303 22 00

– – Atlantic salmon (Salmo salar)

0

TQ No 2

0303 29 00

– – Other

0

 

0303 31 10

– – – Lesser or Greenland halibut (Reinhardtius hippoglossoides)

0

 

0303 31 30

– – – Atlantic halibut (Hippoglossus hippoglossus)

0

 

0303 32 00

– – Plaice (Pleuronectes platessa)

0

 

0303 33 00

– – Sole (Solea spp.)

0

 

0303 39 10

– – – Flounder (Platichthys flesus)

0

 

0303 39 30

– – – Fish of the genus Rhombosolea

0

 

0303 39 80

– – – Other

0

 

0303 50

— Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes:

 

 

0303 50 05

— — From 1 January to 14 February

0

RC No 1

0303 50 98

– – From 16 June to 31 December

0

RC No 1

0303 60 11

— — Cod of the species Gadus morhua

0

 

0303 73 00

– – Coalfish (Pollachius virens)

0

 

ex 0303 74 10

– – – Mackerel of the species Scomber scombrus, from 1 January to 14 February

0

 

ex 0303 74 20

– – – Mackerel of the species Scomber scombrus, from 16 June to 31 December

0

 

0303 75

– – Dogfish and other sharks:

 

 

0303 75 20

– – – Of the species Squalus acanthias

0

 

0303 75 50

– – – Of the species Scyliorhinus spp.

0

 

0303 75 90

– – – Other

0

 

0303 79

– – Other:

 

 

 

– – – – Redfish (Sebastes spp.):

 

 

0303 79 35

– – – – – Redfish of the species Sebastes marinus

0

RC No 6

ex 0303 79 37

– – – – – Redfish of the species Sebastes mentella

0

RC No 6

0303 79 45

– – – – Whiting (Merlangus merlangus)

0

 

0303 79 51

– – – – Ling (Molva spp.)

0

 

0303 79 81

– – – – Monkfish (Lophius spp.)

0

 

0303 79 83

– – – – Blue whiting (Micromesistius poutassou or Gadus poutassou)

0

 

0303 79 96

– – – – Other

0

Statistical

survey

0303 80

– Livers and roes

0

 

0303 80 90

– – Other

0

 

0304

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen:

 

 

0304 10

– Fresh or chilled:

 

 

 

– – Fillets:

 

 

 

– – – Of freshwater fish:

 

 

ex 0304 10 11

– – – – Of trout of the species Oncorhynchus mykiss

0

TQ No 1

ex 0304 10 13

– – – – Of Atlantic salmon (Salmo salar)

0

TQ No 2

 

– – – Other

 

 

ex 0304 10 31

– – – – Of cod of the species Gadus morhua

0

 

0304 10 33

– – – – Of coalfish (Pollachius virens)

0

RC No 7

0304 10 35

– – – – Of redfish (Sebastes spp.)

0

RC No 6

0304 10 38

– – – – Other

0

RC No 7

 

– – Other fish meat (whether or not minced):

 

 

0304 10 91

– – – Of freshwater fish

 

 

 

– – – Other:

 

 

 

– – – – Flaps of herring:

 

 

0304 10 94

– – – – – From 1 January to 14 February

0

 

0304 10 96

– – – – – From 16 June to 31 December

0

 

0304 10 98

– – – – Other

0

 

0304 20

– Frozen fillets:

 

 

 

– – Of freshwater fish:

 

 

ex 0304 20 11

– – – Of trout of the species Oncorhynchus mykiss

0

TQ No 1

ex 0304 20 13

– – – Of Atlantic salmon (Salmo salar)

0

TQ No 2

 

– – Of cod (Gadus morhua, Gadus macroephalus, Gadus Ogac) and of fish of the species Boreogadus saida:

 

 

ex 0304 20 29

– – – Of cod of the species Gadus morhua

0

 

0304 20 31

– – Of coalfish (Pollachius virens)

0

RC No 3

0304 20 33

– – Of haddock (Melanogrammus aeglefinus)

0

 

 

– – Of redfish (Sebastes spp.):

 

 

0304 20 35

– – – Of the species Sebastes marinus

0

RC No 6

ex 0304 20 37

– – – Of the species Sebastes mentella

0

RC No 6

0304 20 41

– – Of whiting (Merlangus merlangus)

0

 

0304 20 43

– – Of ling (Molva spp.)

0

RC No 8

ex 0304 20 53

– – – Of mackerel of the species Scomber scombrus

0

 

 

– – – Of hake of the genus Merluccius:

 

 

0304 20 58

– – – – Other

0

TQ No 3

0304 20 71

– – Of plaice (Pleuronectes platessa)

0

 

0304 20 75

– – Of herring (Clupea harengus, Clupea pallasii)

0

RC No 1

0304 20 96

– – Other:

 

 

 

– – – Of blue whiting (Micromesistius poutassou or Gadus poutassou)

0

RC No 9

 

– – – Other than of blue whiting (Micromesistius poutassou or Gadus poutassou)

0

Statistical

survey

0304 90

– Other:

 

 

0304 90 05

– – Surimi

0

Statistical

survey

 

– – Other:

 

 

ex 0304 90 10

– – – Of freshwater fish:

 

 

 

– – – – Of trout of the species Oncorhynchus mykiss

0

TQ No 1

 

– – – – Of Atlantic salmon (Salmo salar)

0

TQ No 2

 

– – – Other:

 

 

 

– – – – Of herring (Clupea harengus, Clupea pallasii):

 

 

0304 90 20

– – – – – From 1 January to 14 February

0

RC No 1

0304 90 27

– – – – – From 16 June to 31 December

0

RC No 1

0304 90 38

– – – – – Of cod of the species Gadus morhua

0

 

0304 90 41

– – – – Of coalfish (Pollacbius virens)

0

RC No 3

0304 90 45

– – – – Of haddock (Melanogrammus aeglefinus)

0

 

0304 90 47

– – – – – Of hake of the genus Merluccius

0

TQ No 3

0304 90 57

– – – – Of monkfish (Lophius spp.)

0

 

0304 90 59

– – – – Of blue whiting (Micromesistius poutassou or Gadus poutassou)

0

RC No 9

0304 90 97

– – – – Other

0

Statistical

survey

0305

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption:

 

 

0305 10 00

– Flours, meals and pellets of fish, fit for human consumption

0

 

0305 20 00

– Livers and roes, dried, smoked, salted or in brine

0

 

0305 30

– Fish fillets, dried, salted or in brine, but not smoked:

 

 

ex 0305 30 19

– – – Of cod of the species Gadus morhua

0

 

ex 0305 30 30

– – Of Atlantic salmon (Salmo salar), salted or in brine

 

 

0305 30 50

– – Of lesser or Greenland halibut (Reinhardtius hippoglossoides), salted or in brine

0

RC No 4

0305 30 90

– – Other

0

RC No 4

 

– Smoked fish, including fillets:

 

 

ex 0305 41 00

– – Atlantic salmon (Salmo salar)

0

RC No 5

0305 42 00

– – Herrings (Clupea harengus, Clupea pallasii)

0

 

0305 49 10

– – – Lesser or Greenland halibut (Reinhardtius hippoglossoides)

0

RC No 5

0305 49 20

– – – Atlantic halibut (Hippoglossus hippoglossus)

0

RC No 5

ex 0305 49 30

– – – Mackerel of the species Scomber scombrus

0

RC No 5

ex 0305 49 45

– – – Trout of the species Onocorhynchus mykiss

0

RC No 5

0305 49 50

– – – Eels (Anguilla spp.)

0

RC No 5

0305 49 80

– – – Other

0

RC No 5

 

– Dried fish, whether or not salted but not smoked:

 

 

ex 0305 51 10

– – – Cod of the species Gadus morhua, dried, unsalted

0

 

ex 0305 51 90

– – – Cod of the species Gadus morhua, dried, salted

0

 

 

– Fish, salted but not dried or smoked and fish in brine:

 

 

0305 61 00

– – Herrings (Clupea harengus, Clupea pallasii)

0

RC No 12

ex 0305 62 00

– – Cod of the species Gadus morhua

0

 

0305 69

– – Other:

 

 

0305 69 90

– – – Other

0

RC No 10

0306

Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption:

 

 

 

– Frozen:

 

 

0306 13

– – Shrimps and prawns:

 

 

0306 13 10

– – – Of the family Pandalidae

0

RC No 11

0306 13 40

– – – Deepwater rose shrimps (Parapenaeus longirostris)

0

 

0306 13 50

– – – – Shrimps of the genus Penaeus

0

 

0306 13 80

– – – Other

0

 

0306 19 30

– – – Norway lobsters (Nepbrops norvegicus)

0

 

 

– Not frozen:

 

 

0306 29 30

– – – Norway lobsters (Nephrops norvegicus)

0

 

0307

Molluscs, whether in shell or not, live, fresh, chilled, frozen dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption:

 

 

 

– Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten:

 

 

0307 21 00

– – Live, fresh or chilled

0

 

0307 29

– – Other:

 

 

0307 29 10

– – – Common scallop (Pecten maximus), frozen

0

 

0307 29 90

– – – Other

0

 

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs:

 

 

 

– Fish, whole or in pieces, but not minced:

 

 

ex 1604 11 00

– – Atlantic salmon (Salmo salar)

0

TQ No 4

1604 12

– – Herrings:

 

 

1604 12 10

– – – Fillets, raw, merely coated with batter or breadcrumbs, whether or not prefried in oil, deep frozen

0

TQ No 5

 

– – – Other:

 

 

1604 12 91

– – – – In airtight containers

0

RC No 12

1604 12 99

– – – – Other

0

RC No 12

1604 15

– – Mackerel:

 

 

ex 1604 15 11

– – – – Fillets of mackerel of the species Scomber scombrus

0

TQ No 5

ex 1604 15 19

– – – – Other, of mackerel of the species Scomber scombrus

0

TQ No 5

1604 19

– – Other:

 

 

ex 1604 19 10

– – – Trout of the species Oncorhynchus mykiss

0

TQ No 4

1604 19 91

– – – – Fillets, raw, merely coated with batter or breadcrumbs, whether or not prefried in oil, deep frozen

0

 

 

– – – – Other:

 

 

1604 19 92

– – – – – Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

0

TQ No 6

1604 19 93

– – – – – Coalfish (Pollachius virens)

0

TQ No 6

1604 19 94

– – – – – Hake (Merluccius spp., Urophycis spp.)

0

TQ No 6

1604 19 95

– – – – – Alaska pollack (Tberagra chalcogramma) and pollack (Pollachius pollachius)

0

TQ No 6

1604 19 98

– – – – – Other

0

TQ No 6

1604 20

– Other prepared or preserved fish:

 

 

1604 20 05

– – Preparations of surimi

0

TQ No 6

 

– – Other:

 

 

ex 1604 20 10

– – – Of Atlantic salmon (Salmo salar)

0

TQ No 4

ex 1604 20 30

– – – Of Trout of the species Oncorhynchus mykiss

0

TQ No 4

ex 1604 20 50

– – – Of mackerel of the species Scomber scombrus

0

TQ No 5

1604 20 90

– – – Of other fish:

 

 

 

– – – – Of herring

0

TQ No 5

– – – – Other than of herring

0

TQ No 6

1605

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved:

 

 

1605 20

– Shrimps and prawns:

 

 

1605 20 10

– – In airtight containers

0

TQ No 7

 

– – Other:

 

 

1605 20 91

– – – In immediate packings of a net content not exceeding 2 kg

0

TQ No 7

1605 20 99

– – – Other

0

TQ No 7

1605 40 00

– Norway lobsters (Nephrops norvegicus)

0

TQ No 7

2301

Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves:

 

 

2301 20 00

– Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates

 

 


TABLE II

CN code

Description

Rate of duty

Tariff quota (TQ) in tonnes Reference ceiling (RC)

(1)

(2)

(3)

(4)

0301

Live fish:

TQ No 1 (1)

ex 0301 91 90

– – – Trout of the species Oncorbynchus mykiss

0

 

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No 0304:

 

 

ex 0302 11 90

– – – Trout of the species Oncorbynchus mykiss

0

 

0303

Fish, frozen, excluding fish fillets and other fish meat of heading No 0304:

 

 

ex 0303 21 90

– – – Trout of the species Oncorhyncbus mykiss

0

 

0304

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen:

 

 

0304 10

– Fresh or chilled:

 

 

 

– – Fillets:

 

 

ex 0304 10 11

– – – – Of trout of the species Oncorhyncbus mykiss

0

 

ex 0304 20

– Frozen fillets:

 

 

ex 0304 20 11

– – – Of trout of the species Oncorbynchus mykiss

0

 

0304 90

– Other:

0

 

ex 0304 90 10

– – – – Of trout of the species Oncorhynchus mykiss

0

 

0301

Live fish:

 

TQ No 2 (1)4 925

ex 0301 99 11

– – – – Atlantic salmon (Salmo salar)

0

 

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No 0304:

 

 

ex 0302 12 00

– – Atlantic salmon (Salmo salar)

0

 

0303

Fish, frozen, excluding fish fillets and other fish meat of heading No 0304:

 

 

ex 0303 22 00

– – Atlantic salmon (Salmo salar)

0

 

0304

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen:

 

 

0304 10

– Fresh or chilled:

 

 

 

– – Fillets:

 

 

ex 0304 10 13

– – – – Of Atlantic salmon (Salmo salar)

0

 

0304 20

– Frozen fillets:

 

 

ex 0304 20 13

– – – Of Atlantic salmon (Salmo salar)

0

 

0304 90

– Other

 

 

ex 0304 90 10

– – – Of freshwater fish:

 

 

 

– – – – Of Atlantic salmon (Salmo salar)

 

 

0304

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen:

 

TQ No 3

110

0304 20

– Frozen fillets:

 

 

 

– – – Of hake of the genus Merluccius:

 

 

0304 20 58

– – – – Other

0

 

0304 90

– Other:

 

 

0304 90 47

– – – Of hake of the genus Merluccius

0

 

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs:

 

TQ No 4

400

 

– Fish, whole or in pieces, but not minced:

 

 

ex 1604 11 00

– – Atlantic salmon (Salmo salar)

0

 

1604 19

– – Other:

 

 

ex 1604 19 10

– – – Trout of the species Oncorbynchus mykiss

0

 

1604 20

– Other prepared or preserved fish:

 

 

 

– – Other:

 

 

ex 1604 20 10

– – – Of Atlantic salmon (Salmo salar)

0

 

ex 1604 20 30

– – – Of trout of the species Oncorhynchus mykiss

0

 

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs:

 

TQ No 5

150

 

– Fish, whole or in pieces, but not minced:

 

 

1604 12

– – Herrings:

 

 

1604 12 10

– – – Fillets, raw, merely coated with batter or breadcrumbs, whether or not prefried in oil, deep frozen

0

 

1604 15

– – Mackerel:

 

 

ex 1604 15 11

– – – – Fillets of mackerel of the species Scomber scombrus

0

 

ex 1604 15 19

– – – – Other, of mackerel of the species Scomber scombrus

0

 

1604 20

– Other prepared or preserved fish:

 

 

ex 1604 20 50

– – – Of mackerel of the species Scomber scombrus

0

 

ex 1604 20 90

– – – Of other fish:

 

 

 

– – – – Of herring

0

 

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs:

 

TQ No 6

1 200

 

– Fish, whole or in pieces, but not minced:

 

 

1604 19 92

– – – – – Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

0

 

1604 19 93

– – – – – Coalfish (Pollachius virens)

0

 

1604 19 94

– – – – – Hake (Merluccius spp., Urophycis spp.)

0

 

1604 19 95

– – – – – Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius)

0

 

1604 19 98

– – – – – Other

0

 

1604 20

– Other prepared or preserved fish:

 

 

1604 20 05

– – Preparations of surimi

0

 

 

– – Other

 

 

ex 1604 20 90

– – – Of other fish:

 

 

 

– – – – Other than of herring

0

 

1605

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved:

 

TQ No 7

2 000

1605 20

– Shrimps and prawns:

 

 

1605 20 10

– – In airtight containers

0

 

 

– – Other:

 

 

1605 20 91

– – – In immediate packing of a net content not exceeding 2 kg

0

 

1605 20 99

– – – Other

0

 

ex 1605 40 00

– Norway lobsters (Nephrops norvegicus)

0

 

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No 0304:

 

RC No l (1)

2 000

0302 40

– Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes:

0

 

0302 40 05

– – From 1 January to 14 February

0

 

0302 40 98

– – From 16 June to 31 December

 

 

0303

Fish, frozen, excluding fish fillets and other fish meat of heading No 0304:

 

 

0303 50

– Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes:

 

 

0303 50 05

– – From 1 January to 14 February

0

 

0303 50 98

– – From 16 June to 31 December

0

 

0304

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen:

 

 

0304 20

– Frozen fillets:

 

 

0304 20 75

– – Of herring (Clupea harengus, Clupea pallasii)

0

 

0304 90

– Other:

 

 

 

– – – – Of herring (Clupea harengus, Clupea pallasii):

 

 

0304 90 20

– – From 1 January to 14 February

0

 

0304 90 27

– – From 16 June to 31 December

0

 

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No 0304:

 

RC No 2

3 000

ex 0302 64 05

– – – Mackerel of the species Scomber scombrus, from 1 January to 14 February

0

 

ex 0302 64 98

– – – Mackerel of the species Scomber scombrus, from 16 June to 31 December

0

 

0304

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen:

 

RC No 3

25 000

0304 20

– Frozen fillets:

 

 

0304 20 31

– – Of coalfish (Pollachius virens)

0

 

0304 90

– Other:

 

 

0304 90 41

– – – – Of coalfish (Pollachius virens)

0

 

0305

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption:

 

RC No 4

5 000

0305 30

– Fish fillets, dried, salted or in brine, but not smoked:

 

 

0305 30 50

– – Of lesser or Greenland halibut (Reinhardtius hippoglossoides), salted or in brine

0

 

0305 30 90

– – Other

0

 

0305

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption

 

RC No 5

1 000

 

– Smoked fish, including fillets:

 

 

ex 0305 41 00

– – Atlantic salmon (Salmo salar)

0

 

0305 49 10

– – – Lesser or Greenland halibut (Reinhardtius hippoglossoides)

0

 

0305 49 20

– – – Atlantic halibut (Hippoglossus hippoglossus)

0

 

ex 0305 49 30

– – – Mackerel of the species Scomber scombrus

0

 

ex 0305 49 45

– – – Trout of the species Oncorhynchus mykiss

0

 

0305 49 50

– – – Eels (Anguilla spp.)

0

 

0305 49 80

– – – Other

0

 

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No 0304:

 

RC No 6 (1)

12 600

 

– – – – Redfish (Sebastes spp.):

 

 

0302 69 31

– – – – – Of the species Sebastes marinus

0

 

ex 0302 69 33

– – – – – Of the species Sebastes mentella

0

 

0303

Fish, frozen, excluding fish fillets and other fish meat of heading No 0304:

 

 

 

– – – – Redfish (Sebastes spp.):

 

 

0303 79 35

– – – – – Of the species Sebastes marinus

0

 

ex 0303 79 37

– – – – – Of the species Sebastes mentella

0

 

0304

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen:

 

 

0304 10

– Fresh or chilled:

 

 

 

– – Fillets:

 

 

0304 10 35

– – – – Of redfish (Sebastes spp.)

0

 

0304 20

– Frozen fillets:

 

 

 

– – Of redfish (Sebastes spp.):

 

 

0304 20 35

– – – Of the species Sebastes marinus

0

 

ex 0304 20 37

– – – Of the species Sebastes mentella

0

 

0304

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen:

 

RC No 7

3 000

0304 10

– Fresh or chilled:

 

 

 

– – Fillets:

 

 

0304 10 33

– – – – Of coalfish (Pollachius virens)

0

 

0304 10 38

– – – – Other

0

 

0304

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen:

 

RC No 8

550

0304 20

– Frozen fillets:

 

 

0304 20 43

– – Of ling (Molva spp.)

0

 

0304

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen:

 

RC No 9

1 800

0304 20

– Frozen fillets:

 

 

ex 0304 20 96

– – Other:

 

 

 

– – – Of blue whiting (Micromesistius poutassou or Gadus poutassou)

 

 

0304 90

– Other:

 

 

0304 90 59

– – – – – Of blue whiting (Micromesistius poutassou or Gadus poutassou)

0

 

0305

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption:

 

RC No 10

1 400

 

– Fish, salted but not dried or smoked and fish in brine:

 

 

0305 69 90

– – – Other

0

 

0306

Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption:

 

RC No 11

11 000

 

– Frozen:

 

 

0306 13

– – Shrimps and prawns:

 

 

0306 13 10

– – – Of the family Pandalidae

0

 

ex 0305

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption:

 

RC No 12

500

 

– Fish, salted but not dried or smoked and fish in brine:

 

 

0305 61 00

– – Herrings (Clupea harengus, Clupea pallasii)

0

 

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs:

 

 

 

– Fish, whole or in pieces, but not minced:

 

 

1604 12

– – Herrings:

 

 

 

– – – Other:

 

 

1604 12 91

– – – – In airtight containers

0

 

1604 12 99

– – – – Other

0

 

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No 0304:

 

Statistical

survey

0302 29 10

– – – Megrim (Lepidorhombus spp.)

0

 

0302 29 90

– – – Other

0

 

0302 69 99

– – – – Other

0

 

0303

Fish, frozen, excluding fish fillets and other fish meat of heading No 0304:

 

 

0303 79 96

– – – Other

0

 

0304

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen:

 

 

0

0304 20

 

 

– Frozen fillets:

ex 0304 20 96

 

 

 

– – Other:

– – – Other than of blue whiting (Micromesistius poutassou or Gadus poutassou)

 

0304 90

– Other:

 

 

0304 90 05

– – Surimi

0

 

0304 90 97

– – – – Other

0

 


(1)  Figures refer to the commercial presentation ‘whole and gutted’. For imports falling within HS-code 0304, a coefficient of 2 shall be applied for quantities drawn from this tariff quota.


PROTOCOL 2

concerning the tariff treatment and arrangements applicable to certain products obtained by processing agricultural products

Article 1

In order to take account of differences in the cost of the agricultural products incorporated in the goods specified in the table annexed to this Protocol, this Agreement does not preclude:

(i)

the levying, on import, of an agricultural component or fixed amount, or the application of internal price compensation measures;

(ii)

the application of measures adopted on export.

Article 2

The Community shall apply the customs duties on imports originating in the Faeroes as indicated in the table annexed to this Protocol.

Article 3

The Faeroes shall abolish tariffs and duties on imports of processed agricultural products originating in the Community, with the exceptions mentioned in Protocol 4, Article 2.

Should the Faeroes introduce such measures for processed agricultural products as mentioned in Article 1 of this Protocol, the Community shall be duly notified.

Table

EUROPEAN COMMUNITY

CN Code

Description

Rate of duty (1)

0403

Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa:

 

0403 10

– Yogurt:

 

0403 10 51 to 0403 10 99

– – Flavoured or containing added fruit, nuts or cocoa

EA

0403 90

– Other:

 

0403 90 71 to 0403 90 99

– – – Flavoured or containing added fruit, nuts or cocoa

EA

0710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen:

 

0710 40

– Sweetcorn

EA

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:

 

0711 90

– Other vegetables; mixtures of vegetables:

 

 

– – Vegetables:

 

0711 90 30

– – – Sweetcorn

EA

1702

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:

 

1702 50

– Chemically pure fructose

Free

1702 90

– Other, including invert sugar:

 

1702 90 10

– – Chemically pure maltose

Free

1704

Sugar confectionery (including white chocolate), not containing cocoa:

 

1704 10

– Chewing gum, whether or not sugar-coated

EA maximum

1704 90

– Other:

 

1704 90 10

– – Liquorice extract containing more than 10% by weight of sucrose but not containing other added substances

Free

1704 90 10

– – White chocolate

EA maximum + AD S/Z

1704 90 51 to 1704 90 99

– – Other

EA maximum + AD S/Z

1806

Chocolate and other food preparations containing cocoa:

 

1806 10

– Cocoa powder, containing added sugar or other sweetening matter

EA

1806 20

– Other preparations in blocks or slabs weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg:

 

1806 20 10

– – Containing 31% or more by weight of cocoa butter or containing a combined weight of 31 % or more of cocoa butter and milk fat

EA maximum + AD S/Z

1806 20 30

– – Containing a combined weight of 25% or more, but less than 31% of cocoa butter and milk fat

EA maximum + AD S/Z

 

– – Other:

 

1806 20 50

– – – Containing 18 % or more by weight of cocoa butter

EA maximum + AD S/Z

1806 20 70

– – – Chocolate milk crumb

EA

1806 20 95

– – – Other

EA maximum + AD S/Z

 

– Other, in blocks, slabs or bars:

 

1806 31 00

– – Filled:

EA maximum + AD S/Z

1806 32

– – Not filled

EA maximum + AD S/Z

1806 90

– Other:

 

1806 90 11 to 1806 90 39

– – Chocolate and chocolate products

EA maximum + AD S/Z

1806 90 50

– – Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa

EA maximum + AD S/Z

1806 90 60

– – Spreads containing cocoa

EA maximum + AD S/Z

1806 90 70

– – Preparations containing cocoa for making beverages

EA maximum + AD S/Z

1806 90 90

– – Other

EA maximum + AD S/Z

1901

Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading Nos 0401 to 0404, not containing cocoa powder or containing less than 5 % by weight of cocoa on a totally defatted basis, not elsewhere specified or included

EA

1902

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:

 

 

– Uncooked pasta, not stuffed or otherwise prepared:

 

1902 11

– – Containing eggs

EA

1902 19

– – Other

EA

1902 20

– Stuffed pasta, whether or not cooked or otherwise prepared:

 

1902 20 91 to 1902 20 99

– – Other

EA

1902 30

– Other pasta

EA

1902 40

– Couscous

EA

1903

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms

EA

1904

Prepared foods obtained by the swelling or roasting of cereals or cereals 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 and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included

EA

1905

Bread, pastry, cakes, biscuits and other baker's wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products:

 

1905 10

– Crispbread

EA maximum 24 % + AD F/M

1905 20

– Gingerbread and the like

EA

1905 30

– Sweet biscuits; waffles and wafers

EA maximum 35 % + AD S/Z

1905 40

– Rusks, toasted bread and similar toasted products

EA

1905 90

– Other:

 

1905 90 10

– – Matzos

EA maximum 20 % + AD F/M

1905 90 20

– – Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

EA

1905 90

– – Other:

 

1905 90 30

– – – Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5 % of sugar and not more than 5 % of fat

EA

1905 90 40

– – – Waffles and wafers with a water content exceeding 10% by weight

EA maximum + AD F/M

1905 90 45

– – – Biscuits

EA maximum + AD F/M

1905 90 55

– – – Extruded or expanded products, savoury or salted

EA maximum + AD F/M

 

– – – Other:

 

1905 90 60

– – – – With added sweetening matter

EA maximum + AD S/Z

1905 90 90

– – – – Other

EA maximum + AD F/M

2001

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:

 

2001 90

– Other

 

2001 90 30

– – Sweetcorn (Zea mays var. saccharata)

EA

2004

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products from heading No 2006:

 

2004 10

– Potatoes:

 

 

– – Other:

 

2004 10 91

– – – In the form of flour, meal or flakes

EA

2004 90

– Other vegetables and mixtures of vegetables:

 

2004 90 10

– – Sweet corn (Zea mays var. saccharata)

EA

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products from heading No 2006:

 

2005 20

– Potatoes:

 

2005 20 10

– – In the form of flour, meal or flakes

EA

2005 80

– Sweetcorn (Zea mays var. saccharata)

EA

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:

 

 

– Other, including mixtures other than those of subheading No 2008 19:

 

2008 99

– – Other:

 

 

– – – Not containing added spirit:

 

 

– – – – Not containing added sugar:

 

2008 99 85

– – – – – Maize (corn), other than sweetcorn (Zea mays var. saccharata)

EA

2101

Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:

 

 

– Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:

 

2101 12

– – Preparations with a basis of these extracts, essences or concentrates of coffee:

 

2101 12 98

– – – Other

EA

2101 20

– Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate:

 

 

– – Preparations:

 

2101 20 98

– – – Other

EA

2101 30

– Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:

 

 

– – Roasted chicory and other roasted coffee substitutes:

 

2101 30 19

– – – Other

EA

 

– – Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes:

 

2101 30 99

– – – Other

EA

2102

Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading No 3002); prepared baking powders:

 

2102 10

– Active yeasts:

 

2102 10 31 to 2102 10 39

– – Baker's yeast

EA

2102 20

– Inactive yeasts; other single-cell micro-organisms, dead:

 

2102 20 11 to 2102 20 19

– – Inactive yeasts

Free

2103

Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:

 

2103 10

– Soya sauce

Free

2103 20

– Tomato ketchup and other tomato sauces

Free

2103 90

– Other

Free

2104

Soups and broths and preparations therefor; homogenized composite food preparations:

 

2104 10

– Soups and broths and preparations therefor

Free

2105

Ice cream and other edible ice, whether or not containing cocoa

EA maximum + AD S/Z

2106

Food preparations not elsewhere specified or included:

 

2106 10

– Protein concentrates and textured protein substances:

 

2106 10 80

– – Other

EA

2106 90

– Other

 

2106 90 10

– – Cheese fondues

EA maximum ECU 25/100 kg/net

 

– – Other:

 

ex 2106 90 92

– – – Containing no milkfats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch:

 

 

– – – – Hydrolysates of proteins; autolysates of yeast

Free

2106 90 98

– – – Other

EA

2202

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009:

 

2202 10

– Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured

Free

2202 90

– Other:

 

ex 2202 90 10

– – Not containing products of heading Nos 0401 to 0404 or fat obtained from products of heading Nos 0401 to 0404:

 

 

– – – Containing sugar (sucrose or invert sugar)

Free

2202 90 91 to 2202 90 99

– – Other

EA

2203

Beer made from malt

Free

2205

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances

Free

2208

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages:

 

2208 90

– Other:

 

 

– – Other spirits and other spirituous beverages, in containers holding:

 

 

– – – 2 l or less:

 

ex 2208 90 69

– – – – Other spirituous beverages:

 

– – – – – Containing eggs or egg yolks and/or sugar (sucrose or invert sugar)

ECU 1/% vol/hl + ECU 6/hl

 

– – – More than 2 1:

 

ex 2208 90 78

– – – – Other spirituous beverages:

 

– – – – – Containing eggs or egg yolks and/or sugar (sucrose or invert sugar)

ECU 1/% vol/hl

2905

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

 

 

– Other polyhydric alcohols:

 

2905 43

– – Mannitol

EA

2905 44

– – D-glucitol (sorbitol)

EA

2915

Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:

 

 

– Formic acid, its salts and esters:

 

ex 2915 13

– – Esters of formic acid:

 

 

– – – Esters of mannitol and esters of sorbitol

Free

 

– Esters of acetic acid:

 

2915 39

– – Other:

 

ex 2915 39 90

– – – Other:

 

 

– – – Esters of mannitol and esters of sorbitol

Free

ex 2915 90

– Other:

 

 

– – Esters of mannitol and esters of sorbitol

 

2916

Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:

 

 

– Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

 

2916 19

– – Other:

 

ex 2916 19 80

– – – Other

 

 

– – – – Esters of mannitol and esters of sorbitol

Free

2917

Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:

 

 

– Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

 

2917 19

– – Other:

 

ex 2917 19 90

– – – Other

 

 

– – – – Itaconic acid, its salts and esters

Free

2918

Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:

 

 

– Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

 

2918 11

– – Lactic acid, its salts and esters

Free

2918 14

– – Citric acid

Free

2918 15

– – Salts and esters of citric acid

Free

2918 19

– – Other:

 

ex 2918 19 80

– – – Other:

 

 

– – – – Glyceric acid, glycolic acid, saccharic acid, isosaccharic acid, heptasaccharic acid, their salts and esters

Free

2932

Heterocyclic compounds with oxygen hetero-atom(s) only:

 

 

– Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure:

 

ex 2932 19

– – Other:

 

 

– – – Anhydrous mannitol and sorbitol compounds, excluding maltol and isomaltol

Free

2932 99

– Other:

 

ex 2932 99 70

– – Other cyclic acetals and internal hemiacetals, whether or not with other oxygen functions, and their halogenated, sulphonated, nitrated or nitrosated derivatives:

 

 

– – α-Methylglucoside

Free

ex 2932 99 90

– – Other:

 

 

– – – Anhydrous mannitol and sorbitol compounds, excluding maltol and isomaltol

Free

2940

Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers and sugar esters, and their salts, other than products of heading Nos 2937, 2938 or 2939:

 

2940 00 90

– Other

Free

2941

Antibiotics:

 

2941 10

– Penicillins and their derivatives with a penecillanic acid structure; salts thereof

Free

3001

Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylatic uses, not elsewhere specified or included:

 

3001 90

– Other:

 

 

– – Other:

 

3001 90 91

– – – Heparin and its salts

Free

3501

Casein, caseinates and other casein derivatives; casein glues:

 

3501 10

– Casein:

 

3501 10 10

– – For the manufacture of regenerated textile fibres (2)

Free

3501 10 50

– – For industrial uses other than the manufacture of foodstuffs or fodder (2)

Free

3501 10 90

– – Other

Free

3501 90

– Other

Free

3505

Dextrins and other modified starches (for example, pregelatinized or esterified starches); glues based on starches, or on dextrines or other modified starches:

 

3505 10

– Dextrins and other modified starches:

 

3505 10 10

– – Dextrins

EA

 

– – Other modified starches:

 

3505 10 50

– – – Starches, esterified or etherified

Free

3505 10 90

– – – Other

EA

3505 20

– Glues

EA maximum

3506

Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg:

 

ex 3506 10 00

– Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg:

 

 

– – With a basis of sodium silicate emulsion or of resin emulsions

Free

 

– Other:

 

ex 3506 99 00

– – Other:

 

 

– – – With a basis of sodium silicate emulsion or of resin emulsion

Free

3809

Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included:

 

3809 10

– With a basis of amylaceous substances

EA maximum

 

– Other:

 

ex 3809 91

– – Of a kind used in the textile or like industries:

 

 

– – – Containing starch or products derived from starch

Free

ex 3809 92

– – Of a kind used in the paper or like industries:

 

 

– – – Containing starch or products derived from starch

Free

ex 3809 93

– – Of a kind used in the leather or like industries:

 

 

– – – Containing starch or products derived from starch

Free

3823

Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:

 

 

– Industrial monocarboxylic fatty acids; acid oils from refining:

 

3823 13

– – Tall oil fatty acids

Free

3824

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included:

 

ex 3824 10

– Prepared binders for foundry moulds or cores:

 

 

– – Based on synthetic resins

Free

3824 60

– Sorbitol other than that of subheading No 2905 44

EA

3824 90

– Other:

 

ex 3824 90 25

– – Pyrolignites (for example, of calcium); crude calcium tartrate; crude calcium citrate:

 

 

– – – Crude calcium citrate

Free

 

– – Other:

 

ex 3824 90 95

– – – Other:

 

 

– – – – Products of sorbitol cracking

Free

3911

Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in note 3 to this chapter, not elsewhere specified or included, in primary forms:

 

ex 3911 10

– Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes:

 

 

– – Adhesives with a basis of resin emulsions

Free

3911 90

– Other:

 

 

– – Condensation or rearrangement polymerization products whether or not chemically modified:

 

ex 3911 90 19

– – – Adhesives with a basis of resin emulsions

Free

 

– – Other:

 

ex 3911 90 99

– – – Adhesives with a basis of resin emulsions

Free

3913

Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms:

 

3913 90

– Other:

 

ex 3913 90 90

– – Other:

 

 

– – – Dextran

Free

 

– – – Other, excluding hardened proteins

Free


(1)  The amounts of the agricultural components (EA), which may be subject to a maximum duty, are set out in the Common Customs Tariff in the form of a specific amount or of a reference to Annex I of the Common Customs Tariff (Regulation (EEC) No 2658/87 of 23 July 1987 as amended).

(2)  Entry under this subheading is subject to conditions laid down in the relevant Community provisions.


PROTOCOL 3

concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

TITLE II

DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’

Article 2

General requirements

Article 3

Bilateral cumulation of origin

Article 4

Wholly obtained products

Article 5

Sufficiently worked or processed products

Article 6

Insufficient working or processing operations

Article 7

Unit of qualification

Article 8

Accessories, spare parts and tools

Article 9

Sets

Article 10

Neutral elements

TITLE III

TERRITORIAL REQUIREMENTS

Article 11

Principle of territoriality

Article 12

Direct transport

Article 13

Exhibitions

TITLE IV

DRAWBACK OR EXEMPTION

Article 14

Prohibition of drawback of, or exemption from, customs duties

TITLE V

PROOF OF ORIGIN

Article 15

General requirements

Article 16

Procedure for the issue of an EUR.l movement certificate

Article 17

EUR.1 movement certificates issued retrospectively

Article 18

Issue of a duplicate EUR.l movement certificate

Article 19

Issue of EUR.l movement certificates on the basis of a proof of origin issued or made out previously

Article 20

Conditions for making out an invoice declaration

Article 21

Approved exporter

Article 22

Validity of proof of origin

Article 23

Submission of proof of origin

Article 24

Importation by instalments

Article 25

Exemptions from proof or origin

Article 26

Supporting documents

Article 27

Preservation of proof of origin and supporting documents

Article 28

Discrepancies and formal errors

Article 29

Amounts expressed in ecu

TITLE VI

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 30

Mutual assistance

Article 31

Verification of proofs of origin

Article 32

Dispute settlement

Article 33

Penalties

Article 34

Free zones

TITLE VII

CEUTA AND MELILLA

Article 35

Application of the Protocol

Article 36

Special conditions

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purposes of this Protocol:

(a)

‘manufacture’ means any kind of working or processing including assembly or specific operations;

(b)

‘material’ means any ingredient, raw material, component or part, etc., used in the manufacture of the product;

(c)

‘product’ means the product being manufactured, even if it is intended for later use in another manufacturing operation;

(d)

‘goods’ means both materials and products;

(e)

‘customs value’ means the value as determined in accordance with the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation);

(f)

‘ex-works price’ means the price paid for the product ex works to the manufacturer in the Community or the Faeroes in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported;

(g)

‘value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the Community or the Faeroes;

(h)

‘value of originating materials’ means the value of such materials as defined in subparagraph (g) applied mutatis mutandis;

(i)

‘added value’ shall be taken to be the ex works price minus the customs value of each of the products incorporated which did not originate in the country in which those products were obtained;

(j)

‘chapters’ and ‘headings’ mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonized Commodity Description and Coding System, referred to in this Protocol as ‘the Harmonized System’ or ‘HS’;

(k)

‘classified’ refers to the classification of a product or material under a particular heading;

(l)

‘consignment’ means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;

(m)

‘territories’ includes territorial waters.

TITLE II

DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’

Article 2

General requirements

1.   For the purpose of implementing this Agreement, the following products shall be considered as originating in the Community:

(a)

products wholly obtained in the Community within the meaning of Article 4 of this Protocol;

(b)

products obtained in the Community incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the Community within the meaning of Article 5 of this Protocol.

2.   For the purpose of implementing this Agreement, the following products shall be considered as originating in the Faeroes:

(a)

products wholly obtained in the Faeroes within the meaning of Article 4 of this Protocol;

(b)

products obtained in the Faeroes incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the Faeroes within the meaning of Article 5 of this Protocol.

Article 3

Bilateral cumulation of origin

1.   Materials originating in the Community shall be considered as materials originating in the Faeroes when incorporated into a product obtained there. It shall not be necessary that such materials have undergone sufficient working or processing, provided they have undergone working or processing going beyond that referred to in Article 6 (1) of this Protocol.

2.   Materials originating in the Faeroes shall be considered as materials originating in the Community when incorporated into a product obtained there. It shall not be necessary that such materials have undergone sufficient working or processing, provided they have undergone working or processing going beyond that referred to in Article 6 (1) of this Protocol.

Article 4

Wholly obtained products

1.   The following shall be considered as wholly obtained in the Community or the Faeroes:

(a)

mineral products extracted from their soil or from their seabed;

(b)

vegetable products harvested there;

(c)

live animals born and raised there;

(d)

products from live animals raised there;

(e)

products obtained by hunting or fishing conducted there;

(f)

products of sea fishing and other products taken from the sea outside the territorial waters of the Community or the Faeroes by their vessels;

(g)

products made aboard their factory ships exclusively from products referred to in subparagraph (f);

(h)

used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste;

(i)

waste and scrap resulting from manufacturing operations conducted there;

(j)

products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;

(k)

goods produced there exclusively from the products specified in subparagraphs (a) to (j).

2.   The terms ‘their vessels’ and ‘their factory ships’ in subparagraphs 1 (f) and (g) shall apply only to vessels and factory ships:

(a)

which are registered or recorded in an EC Member State or in the Faeroes;

(b)

which sail under the flag of an EC Member State or of the Faeroes;

(c)

which are owned to an extent of at least 50% by nationals of EC Member States or of the Faeroes, or by a company with its head office in one of these States, of which the manager or managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of EC Member States or of the Faeroes and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those States or to public bodies or nationals of the said States;

(d)

of which the master and officers are nationals of EC Member States or of the Faeroes; and

(e)

of which at least 75 % of the crew are nationals of EC Member States or of the Faeroes.

Article 5

Sufficiently worked or processed products

1.   For the purposes of Article 2, products which are not wholly obtained are considered to be sufficiently worked or processed when the conditions set out in the list in Annex II are fulfilled.

The conditions referred to above indicate, for all products covered by this Agreement, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. Accordingly, it follows that if a product, which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.

2.   Notwithstanding paragraph 1, non-originating materials which, according to the conditions set out in the list, should not be used in the manufacture of a product may nevertheless be used, provided that:

(a)

their total value does not exceed 10% of the ex-works price of the product;

(b)

any of the percentages given in the list for the maximum value of non-originating materials are not exceeded through the application of this paragraph.

This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonized System.

3.   Paragraphs 1 and 2 shall apply except as provided in Article 6.

Article 6

Insufficient working or processing operations

1.   Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 5 are satisfied:

(a)

operations to ensure the preservation of products in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations);

(b)

simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting, cutting up;

(c)

(i)

changes of packaging and breaking up and assembly of packages;

(ii)

simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards etc., and all other simple packaging operations;

(d)

affixing marks, labels and other like distinguishing signs on products or their packaging;

(e)

simple mixing of products, whether or not of different kinds, where one or more components of the mixtures do not meet the conditions laid down in this Protocol to enable them to be considered as originating in the Community or the Faeroes;

(f)

simple assembly of parts to constitute a complete product;

(g)

a combination of two or more operations specified in subparagraphs (a) to (f);

(h)

slaughter of animals.

2.   All the operations carried out in either the Community or the Faeroes on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.

Article 7

Unit of qualification

1.   The unit of qualification for the application of the provisions of this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonized System.

Accordingly, it follows that:

(a)

when a product composed of a group or assembly of articles is classified under the terms of the Harmonized System in a single heading, the whole constitutes the unit of qualification;

(b)

when a consignment consists of a number of identical products classified under the same heading of the Harmonized System, each product must be taken individually when applying the provisions of this Protocol.

2.   Where, under General Rule 5 of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.

Article 8

Accessories, spare parts and tools

Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine,, apparatus or vehicle in question.

Article 9

Sets

Sets, as defined in General Rule 3 of the Harmonized System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 % of the ex-works price of the set.

Article 10

Neutral elements

In order to determine whether a product originates, it shall not be necessary to determine the origin of the following which might be used in its manufacture:

(a)

energy and fuel;

(b)

plant and equipment;

(c)

machines and tools;

(d)

goods which do not enter and which are not intended to enter into the final composition of the product.

TITLE III

TERRITORIAL REQUIREMENTS

Article 11

Principle of territoriality

1.   The conditions set out in Title II relative to the acquisition of originating status must be fulfilled without interruption in the Community or the Faeroes.

2.   If originating goods exported from the Community or the Faeroes to another country are returned, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:

(a)

the goods returned are the same goods as those exported; and

(b)

they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.

Article 12

Direct transport

1.   The preferential treatment provided for under the Agreement applies only to products, satisfying the requirements of this Protocol, which are transported directly between the Community and the Faeroes. However, products constituting one single consignment may be transported through other territories with, should the occasion arise, trans-shipment or temporary warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.

Originating products may be transported by pipeline across territory other than that of the Community or the Faeroes.

2.   Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the customs authorities of the importing country by the production of:

(a)

a single transport document covering the passage from the exporting country through the country of transit; or

(b)

a certificate issued by the customs authorities of the country of transit:

(i)

giving an exact description of the products;

(ii)

stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used; and

(iii)

certifying the conditions under which the products remained in the transit country; or

(c)

failing these, any substantiating documents.

Article 13

Exhibitions

1.   Originating products, sent for exhibition in another country and sold after the exhibition for importation in the Community or the Faeroes shall benefit on importation from the provisions of the Agreement provided it is shown to the satisfaction of the customs authorities that:

(a)

an exporter has consigned these products from the Community or the Faeroes to the country in which the exhibition is held and has exhibited them there;

(b)

the products have been sold or otherwise disposed of by that exporter to a person in the Community or the Faeroes;

(c)

the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and

(d)

the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.

2.   A proof of origin must be issued or made out in accordance with the provisions of Title V and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.

3.   Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organized for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.

TITLE IV

DRAWBACK OR EXEMPTION

Article 14

Prohibition of drawback of, or exemption from, customs duties

1.   Non-originating materials used in the manufacture of products originating in the Community or in the Faeroes for which a proof of origin is issued or made out in accordance with the provisions of Title V shall not be subject in the Community or the Faeroes to drawback of, or exemption from, customs duties of whatever kind.

2.   The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in the Community or the Faeroes to materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there.

3.   The exporter of products covered by a proof of origin shall be prepared to submit at any time, on request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.

4.   The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within the meaning of Article 7 (2), accessories, spare parts and tools within the meaning of Article 8 and products in a set within the meaning of Article 9 when such items are non-originating.

5.   The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of the kind to which the Agreement applies. Furthermore, they shall not preclude the application of an export refund system for agricultural products, applicable upon export in accordance with the provisions of the Agreement.

TITLE V

PROOF OF ORIGIN

Article 15

General requirements

1.   Products originating in the Community shall, on importation into the Faeroes and products originating in the Faeroes shall, on importation into the Community, benefit from this Agreement upon submission of either:

(a)

an EUR.1 movement certificate, a specimen of which appears in Annex III; or

(b)

in the cases specified in Article 20 (1), a declaration, the text of which appears in Annex IV, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified (hereinafter referred to as the ‘invoice declaration’).

2.   Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the cases specified in Article 25, benefit from this Agreement without it being necessary to submit any of the documents referred to above.

Article 16

Procedure for the issue of an EUR.1 movement certificate

1.   An EUR.1 movement certificate shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorized representative.

2.   For this purpose, the exporter or his authorized representative shall fill out both the EUR.1 movement certificate and the application form, specimens of which appear at Annex III. These forms shall be completed in one of the languages in which this Agreement is drawn up and in accordance with the provisions of the domestic law of the exporting country. If they are handwritten, they shall be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being crossed through.

3.   The exporter applying for the issue of an EUR.1 movement certificate shall be prepared to submit at any time, at the request of the customs authorities of the exporting country where the EUR.1 movement certificate is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.

4.   An EUR.1 movement certificate shall be issued by the customs authorities of an EC Member State or the Faeroes if the products concerned can be considered as products originating in the Community or the Faeroes and fulfil the other requirements of this Protocol.

5.   The issuing customs authorities shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Protocol. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate. The issuing customs authorities shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.

6.   The date of issue of the EUR.1 movement certificate shall be indicated in Box 11 of the certificate.

7.   An EUR.1 movement certificate shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.

Article 17

EUR.1 movement certificates issued retrospectively

1.   Notwithstanding Article 16 (7), an EUR.1 movement certificate may exceptionally be issued after exportation of the products to which it relates if:

(a)

it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or

(b)

it is demonstrated to the satisfaction of the customs authorities that an EUR.1 movement certificate was issued but was not accepted at importation for technical reasons.

2.   For the implementation of paragraph 1, the exporter must indicate in his application the place and date of exportation of the products to which the EUR.1 movement certificate relates, and state the reasons for his request.

3.   The customs authorities may issue an EUR.1 movement certificate retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding file.

4.   EUR.1 movement certificates issued retrospectively must be endorsed with one of the following phrases:

 

‘NACHTRÄGLICH AUSGESTELLT’,

 

‘DELIVRE A POSTERIORI’,

 

‘RILASCIATO A POSTERIORI’,

 

‘AFGEGEVEN A POSTERIORI’,

 

‘ISSUED RETROSPECTIVELY’,

 

‘UDSTEDT EFTERFØLGENDE’,

 

‘ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΠΈΡΩΝ’,

 

‘EXPEDIDO A POSTERIORI’,

 

‘EMITIDO A POSTERIORI’,

 

‘ANNETTU JÄLKIKÄTEEN’,

 

‘UTFÄRDAT I EFTERHAND’,

 

‘GIVIN EFTIRFYLGJANDI’.

5.   The endorsement referred to in paragraph 4 shall be inserted in the ‘Remarks’ box of the EUR.1 movement certificate.

Article 18

Issue of a duplicate EUR.1 movement certificate

1.   In the event of theft, loss or destruction of an EUR.1 movement certificate, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.

2.   The duplicate issued in this way must be endorsed with one of the following:

 

‘DUPLIKAT’, ‘DUPLICATA’, ‘DUPLICATO’, ‘DUPLICAAT’, ‘DUPLICATE’, ‘ΑΝΤΙΓΡΑΦΟ’, ‘DUPLICADO’, ‘SEGUNDA VIA’, ‘IAKSOISKAPPALE’, ‘TVITAK’.

3.   The endorsement referred to in paragraph 2 shall be inserted in the ‘Remarks’ box of the duplicate EUR.1 movement certificate.

4.   The duplicate, which must bear the date of issue of the original EUR.1 movement certificate, shall take effect as from that date.

Article 19

Issue of EUR.1 movement certificates on the basis of a proof of origin issued or made out previously

When originating products are placed under the control of a customs office in the Community or the Faeroes, it shall be possible to replace the original proof of origin by one or more EUR.1 movement certificates for the purpose of sending all or some of these products elsewhere within the Community or the Faeroes. The replacement EUR.1 movement certificate(s) shall be issued by the customs office under whose control the products are placed.

Article 20

Conditions for making out an invoice declaration

1.   An invoice declaration as referred to in Article 15 (1) (b) may be made out:

(a)

by an approved exporter within the meaning of Article 21; or

(b)

by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed ECU 6 000.

2.   An invoice declaration may be made out if the products concerned can be considered as products originating in the Community or the Faeroes and fulfil the other requirements of this Protocol.

3.   The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.

4.   An invoice declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex IV, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters.

5.   Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 21 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.

6.   An invoice declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country no longer than two years after the importation of the products to which it relates.

Article 21

Approved exporter

1.   The customs authorities of the exporting country may authorize any exporter who makes frequent shipments of products under this Agreement to make out invoice declarations irrespective of the value of the products concerned. An exporter seeking such authorization must offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Protocol.

2.   The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.

3.   The customs authorities shall grant to the approved exporter a customs authorization number which shall appear on the invoice declaration.

4.   The customs authorities shall monitor the use of the authorization by the approved exporter.

5.   The customs authorities may withdraw the authorization at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, does not fulfil the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorization.

Article 22

Validity of proof of origin

1.   A proof of origin shall be valid for four months from the date of issue in the exporting country, and must be submitted within the said period to the customs authorities of the importing country.

2.   Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances.

3.   In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.

Article 23

Submission of proof of origin

Proofs of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of this Agreement.

Article 24

Importation by instalments

Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2 (a) of the Harmonized System falling within Sections XVI and XVII or heading Nos 7308 and 9406 of the Harmonized System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities on importation of the first instalment.

Article 25

Exemptions from proof of origin

1.   Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Protocol and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on the customs declaration C2/CP3 or on a sheet of paper annexed to that document.

2.   Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.

3.   Furthermore, the total value of these products shall not exceed ECU 500 in the case of small packages or ECU 1 200 in the case of products forming part of travellers' personal luggage.

Article 26

Supporting documents

The documents referred to in Articles 16 (3) and 20 (3) used for the purpose of proving that products covered by an EUR.1 movement certificate or an invoice declaration can be considered as products originating in the Community or the Faeroes and fulfil the other requirements of this Protocol may consist inter alia of the following:

(a)

direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping;

(b)

documents proving the originating status of materials used, issued or made out in the Community or the Faeroes where these documents are used in accordance with domestic law;

(c)

documents proving the working or processing of materials in the Community or the Faeroes, issued or made out in the Community or the Faeroes, where these documents are used in accordance with domestic law;

(d)

EUR.1 movement certificates or invoice declarations proving the originating status of materials used, issued or made out in the Community or the Faeroes in accordance with this Protocol.

Article 27

Preservation of proof of origin and supporting documents

1.   The exporter applying for the issue of an EUR.1 movement certificate shall keep, for at least three years, the documents referred to in Article 16 (3).

2.   The exporter making out an invoice declaration shall keep, for at least three years, a copy of this invoice declaration as well as the documents referred to in Article 20 (3).

3.   The customs authorities of the exporting country issuing an EUR.1 movement certificate shall keep, for at least three years, the application form referred to in Article 16 (2).

4.   The customs authorities of the importing country shall keep, for at least three years, the EUR.1 movement certificates and the invoice declarations submitted to them.

Article 28

Discrepancies and formal errors

1.   The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that this document does correspond to the products submitted.

2.   Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.

Article 29

Amounts expressed in ecu

1.   Amounts in the national currency of the exporting country equivalent to the amounts expressed in ecu shall be fixed by the exporting country and communicated to the importing countries through the European Commission.

2.   When the amounts exceed the corresponding amounts fixed by the importing country, the latter shall accept them if the products are invoiced in the currency of the exporting country. When the products are invoiced in the currency of another EC Member State, the importing country shall recognize the amount notified by the country concerned.

3.   The amounts to be used in any given national currency shall be the equivalent in that national currency of the amounts expressed in ecu as at the first working day in October 1996.

4.   The amounts expressed in ecu and their equivalents in the national currencies of the EC Member States and the Faeroes shall be reviewed by the Joint Committee at the request of the Community or the Faeroes. When carrying out this review, the Joint Committee shall ensure that there will be no decrease in the amounts to be used in any national currency and shall furthermore consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in ecu.

TITLE VI

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 30

Mutual assistance

1.   The customs authorities of the EC Member States and of the Faeroes shall provide each other, through the European Commission, with specimen impressions of stamps used in their customs offices for the issue of EUR.1 movement certificates and with the addresses of the customs authorities responsible for verifying those certificates and invoice declarations.

2.   In order to ensure the proper application of this Protocol, the Community and the Faeroes shall assist each other, through the competent customs administrations, in checking the authenticity of the EUR.1 movement certificates or the invoice declarations and the correctness of the information given in these documents.

Article 31

Verification of proofs of origin

1.   Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities of the importing country have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Protocol.

2.   For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing country shall return the EUR.1 movement certificate and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.

3.   The verification shall be carried out by the customs authorities of the exporting country. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate.

4.   If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.

5.   The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in the Community or the Faeroes and fulfil the other requirements of this Protocol.

6.   If in cases of reasonable doubt there is no reply within 10 months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.

Article 32

Dispute settlement

Where disputes arise in relation to the verification procedures of Article 31 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Joint Committee. In all cases the settlement of disputes between the importer and the customs authorities of the importing country shall be under the legislation of the said country.

Article 33

Penalties

Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining preferential treatment for products.

Article 34

Free zones

1.   The Community and the Faeroes shall take all necessary steps to ensure that products traded under cover of a proof of origin which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.

2.   By means of an exemption to the provisions contained in paragraph 1, when products originating in the Community or the Faeroes are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new EUR.1 movement certificate at the exporter's request, if the treatment or processing undergone is in conformity with the provisions of this Protocol.

TITLE VII

CEUTA AND MELILLA

Article 35

Application of the Protocol

1.   The term ‘Community’ used in Article 2 does not cover Ceuta and Melilla.

2.   Products originating in the Faeroes, when imported into Ceuta or Melilla, shall enjoy in all respects the same customs regime as that which is applied to products originating in the customs territory of the Community pursuant to Protocol 2 of the Act of Accession of the Kingdom of Spain and the Portuguese Republic to the European Communities. The Faeroes shall grant to imports of products covered by the Agreement and originating in Ceuta and Melilla the same customs regime as that which is granted to products imported from and originating in the Community.

3.   For the purpose of the application of paragraph 2 concerning products originating in Ceuta and Melilla, this Protocol shall apply mutatis mutandis subject to the special conditions set out in Article 36.

Article 36

Special conditions

1.   Providing they have been transported directly in accordance with the provisions of Article 12, the following shall be considered as:

(1)

products originating in Ceuta and Melilla:

(a)

products wholly obtained in Ceuta and Melilla;

(b)

products obtained in Ceuta and Melilla in the manufacture of which products other than those referred to in (a) are used, provided that:

(i)

the said products have undergone sufficient working or processing within the meaning of Article 5 of this Protocol; or that

(ii)

those products are originating in the Faeroes or the Community within the meaning of this Protocol, provided that they have been submitted to working or processing which goes beyond the insufficient working or processing referred to in Article 6 (1).

(2)

products originating in the Faeroes:

(a)

products wholly obtained in the Faeroes;

(b)

products obtained in the Faeroes, in the manufacture of which products other than those referred to in (a) are used, provided that:

(i)

the said products have undergone sufficient working or processing within the meaning of Article 5 of this Protocol; or that

(ii)

those products are originating in Ceuta and Melilla or the Community within the meaning of this Protocol, provided that they have been submitted to working or processing which goes beyond the insufficient working or processing referred to in Article 6(1).

2.   Ceuta and Melilla shall be considered as a single territory.

3.   The exporter or his authorized representative shall enter ‘the Faeroes’ and ‘Ceuta and Melilla’ in box 2 of EUR.1 movement certificates or on invoice declarations. In addition, in the case of products originating in Ceuta and Melilla, this shall be indicated in box 4 of EUR.1 movement certificates or on invoice declarations.

4.   The Spanish customs authorities shall be responsible for the application of this Protocol in Ceuta and Melilla.

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 5 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 Harmonized 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 columns 3 or 4. Where, in some cases, the entry in the first column is preceded by an ‘ex’, this signifies that the rules in columns 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 columns 3 or 4 apply to all products which, under the Harmonized 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 columns 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 has to be applied.

Note 3:

3.1.

The provisions of Article 5 of the Protocol concerning products having acquired originating status which are used in the manufacture of other products 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 the Faeroes.

Example:

An engine of heading No 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 No 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 No 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 states that ‘materials of any heading’ may be used, materials of the same heading as the product may also 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 No...’ means that only materials classified in the same heading as the product of a different description than that of the product as given in column 2 of the list may be used.

3.4.

When a rule in the list specifies that a product may be manufactured from more than one material, this means that any one or more materials may be used. It does not require that all be used.

Example:

The rule for fabrics of heading Nos 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 No 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 highest of the percentages given. Furthermore, the individual percentages must not be exceeded in relation to the particular materials they apply to.

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 that have been carded, combed or otherwise processed but not spun.

4.2.

The term ‘natural fibres’ includes horsehair of heading No 0503, silk of heading Nos 5002 and 5003 as well as the wool fibres, fine or coarse animal hair of heading Nos 5101 to 5105, the cotton fibres of heading Nos 5201 to 5203 and the other vegetable fibres of heading Nos 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 heading Nos 5501 to 5507.

Note 5:

5.1.

Where for a given product in the list a 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, which, taken together, represent 10 per cent 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 only be applied 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,

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 polyphenylene sulphide,

synthetic man-made staple fibres of polyvinyl 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 No 5605 (metallized 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 No 5605.

Example:

A yarn of heading No 5205 made from cotton fibres of heading No 5203 and synthetic staple fibres of heading No 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres that do not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) may be used up to a weight of 10 per cent of the yarn.

Example:

A woollen fabric of heading No 5112 made from woollen yarn of heading No 5107 and synthetic yarn of staple fibres of heading No 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 that 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 their total weight does not exceed 10 per cent of the weight of the fabric.

Example:

Tufted textile fabric of heading No 5802 made from cotton yarn of heading No 5205 and cotton fabric of heading No 5210 is only a mixed product if the cotton fabric is itself a mixed fabric being 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 No 5205 and synthetic fabric of heading No 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is accordingly a mixed product.

Example:

A carpet with tufts made from both artificial yarns and cotton yarns and with a jute backing is a mixed product because three basic textile materials are used. Thus, any non-originating materials that are at a later stage of manufacture than the rule allows may be used, provided their total weight does not exceed 10 per cent of the weight of the textile materials of the carpet. Thus, both the jute backing and/or the artificial yarns could be imported at that stage of manufacture, provided the weight conditions are met.

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 per cent 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 an adhesive between two layers of plastic film’, this tolerance is 30 per cent in respect of this strip.

Note 6:

6.1.

In the case of those textile products which are marked in the list by a footnote referring 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 per cent 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 rules 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 heading Nos 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 (1);

(c)

cracking;

(d)

reforming;

(e)

extraction by means of selective solvents;

(f)

the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; decolorization and purification with naturally active earth, activated earth, activated charcoal or bauxite;

(g)

polymerization;

(h)

alkylation;

(i)

isomerization.

7.2.

For the purposes of heading Nos 2710, 2711 and 2712, the ‘specific processes’ are the following:

(a)

vacuum distillation;

(b)

redistillation by a very thorough fractionation process (2);

(c)

cracking;

(d)

reforming;

(e)

extraction by means of selective solvents;

(f)

the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; decolorization and purification with naturally active earth, activated earth, activated charcoal or bauxite;

(g)

polymerization;

(h)

alkylation;

(ij)

isomerization;

(k)

in respect of heavy oils falling within heading No ex 2710 only, desulphurization with hydrogen resulting in a reduction of at least 85 per cent of the sulphur content of the products processed (ASTM D 1266-59 T method);

(l)

in respect of products falling within heading No 2710 only, deparaffining by a process other than filtering;

(m)

in respect of heavy oils falling within heading No 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 desulphurization, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of heading No ex 2710 (e.g. hydrofinishing or decolorization) 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 falling within heading No ex 2710 only, atmospheric distillation, on condition that less than 30 per cent of these products distil, 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 falling within heading No ex 2710 only, treatment by means of a high-frequency electrical brush-discharge.

7.3.

For the purposes of heading Nos 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 content, any combination of these operations or like operations do not confer origin.


(1)  See Additional Explanatory Note 4 (b) to Chapter 27 of the Combined Nomenclature.

(2)  See Additional Explanatory Note 4 (b) to Chapter 27 of the Combined Nomenclature.

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 all be covered by the Agreement. It is therefore necessary to consult the other parts of the Agreement

HS heading No

Description of product

Working or processing carried out on non-originating materials that confers originating status

(1)

(2)

(3) or (4)

Chapter 1

Live animals

All the animals of Chapter 1 used must be wholly obtained

 

Chapter 2

Meat and edible meat offal

Manufacture in which all the materials of Chapters 1 and 2 used must be wholly obtained

 

Chapter 3

Fish and crustaceans, molluscs and other aquatic invertebrates

Manufacture in which all the materials of Chapter 3 used must be 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 must be 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 flavour or containing added fruit, nuts or cocoa

Manufacture in which:

all the materials of Chapter 4 used must be wholly obtained;

any fruit juice (except those of pineapple, lime or grapefruit) of heading No 2009 used must already be originating;

the value of any 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 must be 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 must be wholly obtained;

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 must be wholly obtained

 

Chapter 8

Edible fruit and nuts; peel of citrus fruits or melons

Manufacture in which:

all the fruit and nuts used must be wholly obtained;

the value of any 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, mate and spices; except for:

Manufacture in which all the materials of Chapter 9 used must be 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 must be 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 No 0714 or fruit used must be wholly obtained

 

ex 1106

Flour, meal and powder of the dried, shelled leguminous vegetables of heading No 0713

Drying and milling of leguminous vegetables of heading No 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 must be wholly obtained

 

1301

Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)

Manufacture in which the value of any materials of heading No 1301 used may 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 must be wholly obtained

 

ex Chapter 15

Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animals or vegetable waxes; except for:

Manufacture in which all the materials used are classified within a heading other than that of the product

 

1501

Pig fat (including lard) and poultry fat, other than that of heading No 0209 or 1503:

 

 

— Fats from bones or waste

Manufacture from materials of any heading except those of heading Nos 0203, 0206 or 0207 or bones of heading No 0506

 

— Other

Manufacture from meat or edible offal of swine of heading No 0203 or 0206 or of meat and edible offal of poultry of heading No 0207

 

1502

Fats of bovine animals, sheep or goats, other than those of heading No 1503

 

 

— Fats from bones or waste

Manufacture from materials of any heading except those of heading Nos 0201, 0202, 0204 or 0206 or bones of heading No 0506

 

— Other

Manufacture in which all the materials of Chapter 2 used must be 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 No 1504

 

— Other

Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained

 

ex 1505

Refined lanolin

Manufacture from crude wool grease of heading No 1505

 

1506

Other animals 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 No 1506

 

— Other

Manufacture in which all the materials of Chapter 2 used must be 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 in which all the materials used are classified within a heading other than that of the product

 

— Solid fractions, except for that of jojoba oil

Manufacture from other materials of heading Nos 1507 to 1515

 

— Other

Manufacture in which all the vegetable materials used must be wholly obtained

 

1516

Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared

Manufacture in which:

all the materials of Chapter 2 used must be wholly obtained;

all the vegetable materials used must be wholly obtained. However, materials of heading Nos 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 No 1516

Manufacture in which:

all the materials of Chapters 2 and 4 used must be wholly obtained;

all the vegetable materials used must be wholly obtained. However, materials of heading Nos 1507, 1508, 1511 and 1513 Nos be used

 

Chapter 16

Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

Manufacture from animals of Chapter 1. All the materials of Chapter 3 used must be wholly obtained

 

ex Chapter 17

Sugars and sugar confectionery; except for:

Manufacture in which all the materials used are classified within a heading other than that of the product

 

ex 1701

Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured

Manufacture in which the value of any 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 No 1702

 

— Other sugars in solid form, flavoured or coloured

Manufacture in which the value of any 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 must already be originating

 

ex 1703

Molasses resulting from the extraction or refining of sugar, flavoured or coloured

Manufacture in which the value of any 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 in which:

all the materials used are classified within a heading other than that of the product;

the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

 

Chapter 18

Cocoa and cocoa preparations

Manufacture in which:

all the materials used are classified within a heading other than that of the product;

the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

 

1901

Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading Nos 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:

 

 

— Malt extract

Manufacture from cereals of Chapter 10

 

— Other

Manufacture in which:

all the materials used are classified within a heading other than that of the product;

the value of any 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 must be wholly obtained

 

— Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs

Manufacture in which:

all cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained;

all the materials of Chapters 2 and 3 used must be wholly obtained

 

1903

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms

Manufacture from materials of any heading except potato starch of heading No 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 and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included

Manufacture:

from materials not classified within heading No 1806;

in which all the cereals and flour (except durum wheat and its derivates) used must be wholly obtained;

in which the value of any 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 must be 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 in which all the materials used are classified within a heading other than 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 in which all the materials used are classified within a heading other than that of the product

 

2006

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallized)

Manufacture in which the value of any 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 puree and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter

Manufacture in which:

all the materials used are classified within a heading other than that of the product;

the value of any 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 spirit

Manufacture in which the value of the originating nuts and oil seeds of heading Nos 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 in which all the materials used are classified within a heading other than 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 in which:

all the materials used are classified within a heading other than that of the product;

the value of any 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 in which:

all the materials used are classified within a heading other than that of the product;

the value of any 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 in which all the materials used are classified within a heading other than that of the product

 

2101

Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

Manufacture in which:

all the materials used are classified within a heading other than that of the product;

all the chicory used must be 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 in which all the materials used are classified within a heading other than 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 heading Nos 2002 to 2005

 

2106

Food preparations not elsewhere specified or included

Manufacture in which:

all the materials used are classified within a heading other than that of the product;

the value of any 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 in which:

all the materials used are classified within a heading other than that of the product;

all the grapes or any material derived from grapes used must be 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 No 2009

Manufacture in which:

all the materials used are classified within a heading other than that of the product;

the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product;

any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating

 

2208

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages

Manufacture:

from materials not classified within heading Nos 2207 or 2208,

in which all the grapes or any material derived from grapes used must be 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 in which all the materials used are classified within a heading other than 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 must be 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 must be 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 must be wholly obtained

 

2309

Preparations of a kind used in animal feeding

Manufacture in which:

all the cereals, sugar or molasses, meat or milk used must already be originating;

all the materials of Chapter 3 used must be wholly obtained

 

ex Chapter 24

Tobacco and manufactured tobacco substitutes; except for:

Manufacture in which all the materials of Chapter 24 used must be 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 No 2401 used must already be originating

 

ex 2403

Smoking tobacco

Manufacture in which at least 70% by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating

 

ex Chapter 25

Salt; sulphur; earths and stone; plastering materials, lime and cement; except for:

Manufacture in which all the materials used are classified within a heading other than 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 and 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 in which all the materials used are classified within a heading other than 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 in which all the materials used are classified within a heading other than that of the product

 

ex Chapter 27

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:

Manufacture in which all the materials used are classified within a heading other than 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 oC (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 classified within the same heading may be used provided their 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

Operations of refining and/or one or more specific process(es) (2)

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product

 

2711

Petroleum gases and other gaseous hydrocarbons

Operations of refining and/or one or more specific process(es) (2)

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex-works price of the product

 

2712

Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes and similar products obtained by synthesis or by other processes, whether or not coloured

Operations of refining and/or one or more specific process(es) (2)

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their 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 classified within the same heading may be used provided their 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 classified within the same heading may be used provided their 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 classified within the same heading may be used provided their 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 in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their 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 in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their 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 classified within the same heading may be used provided their 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 classified within the same heading may be used, provided their 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 No 2905. However, metal alcoholates of this heading may be used, provided their 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 heading Nos 2915 and 2916 used may 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 No 2909 used may 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 heading Nos 2932 and 2933 used may 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; other heterocyclic compounds

Manufacture from materials of any heading. However, the value of all the materials of heading Nos 2932, 2933 and 2934 used may 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 30

Pharmaceutical products; except for:

Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their 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 No 3002. The materials of this description may also be used, provided their 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 No 3002. The materials of this description may also be used, provided their 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 No 3002. The materials of this description may also be used, provided their 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 No 3002. The materials of this description may also be used, provided their 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 No 3002. The materials of this description may also be used, provided their 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 No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product

 

3003 and 3004

Medicaments (excluding goods of heading Nos 3002, 3005 or 3006):

 

 

— Obtained from amikacin of heading No 2941

Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex works price of the product

 

— Other

Manufacture in which:

all the materials used are classified within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product;

the value of all the materials used does not exceed 50 % of the ex-works price of the product

 

ex Chapter 31

Fertilizers; except for:

Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not. exceed 40% of the ex-works price of the product

ex 3105

Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this Chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:

sodium nitrate

calcium cyanamide

potassium sulphate

magnesium potassium sulphate

Manufacture in which:

all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product;

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 in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 3201

Tannins and their salts, ethers, esters and other derivatives

Manufacture from tanning extracts of vegetable origin

Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

3205

Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes (3)

Manufacture from materials of any heading, except heading Nos 3203, 3204 and 3205. However, materials from heading No 3205 may be used provided their 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 in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

3301

Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils

Manufacture from materials of any heading, including materials of a different ‘group’ (4) in this heading. However, materials of the same group may be used, provided their 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 in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their 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 petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70 % by weight

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 classified within the same heading may be used provided their 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 in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their 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 No 1516;

fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No 3823;

materials of heading No 3404

However, these materials may be used provided their 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 in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their 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, pregelatinized 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 No 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 No 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 in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their 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 in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their 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, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs:

 

 

— Instant print film for colour photography, in packs

Manufacture in which all the materials used are classified within a heading other than heading No 3701 or 3702. However, materials from heading No 3702 may be used provided their 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 in which all the materials used are classified within a heading other than heading No 3701 or 3702. However, materials from heading Nos 3701 and 3702 may be used provided their value taken together, 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, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed

Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 or 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 in which all the materials used are classified within a heading other than heading Nos 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 in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their 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 No 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 No 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 plasticizers 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 and prepared diagnostic or laboratory reagents, whether or not on a backing, other than those of heading No 3002 or 3006

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 in which all the materials used are classified within a heading other than that of the product

 

— Industrial fatty alcohols

Manufacture from materials of any heading including other materials of heading No 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; residual products of the chemical or allied industries, 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 No 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 in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their 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 heading Nos ex 3907 and 3912 for which the rules are set out below:

 

 

— Addition homopolymerization 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;

the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

— Other

Manufacture in which the value of the materials of Chapter 39 used does not exceed 20% of the ex-works price of the product (5)

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

ex 3907

— Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)

Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product (5)

 

— Polyester

Manufacture in which the value of any 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 any materials classified in the same heading as the product does not exceed 20 % of the ex-works price of the product

 

3916 to 3921

Semi-manufactures and articles of plastics; except for heading No 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 any 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 homopolymerization 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;

the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

— — Other

Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

ex 3916 and ex 3917

Profile shapes and tubes

Manufacture in which:

the value of all the materials used does not exceed 50 % of the ex-works price of the product;

the value of any materials classified within the same heading as the product 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 neutralized 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 any materials classified in the same heading as the product does not exceed 20 % of the ex-works price of the product

 

ex 3921

Foils of plastic, metallized

Manufacture from highly transparent polyester foils with a thickness of less than 23 micron (6)

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

3922 to 3926

Articles of plastics

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

 

ex Chapter 40

Rubber and articles thereof; except for:

Manufacture in which all the materials used are classified within a heading other than that of the product

 

ex 4001

Laminated slabs of crepe rubber for shoes

Lamination of sheets of natural rubber

 

4005

Compounded rubber, unvulcanized, 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, interchangeable 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 heading No 4011 or 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 in which all the materials used are classified within a heading other than 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 4107

Leather, without hair or wool, other than leather of heading No 4108 or 4109

Retanning of pre-tanned leather

or

Manufacture in which all the materials used are classified within a heading other than that of the product

 

4109

Patent leather and patent laminated leather; metallized leather

Manufacture from leather of heading Nos 4104 to 4107 provided its 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 in which all the materials used are classified within a heading other than that of the product

 

ex Chapter 43

Furskins and artificial fur; manufactures thereof; except for:

Manufacture in which all the materials used are classified within a heading other than 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 No 4302

 

ex Chapter 44

Wood and articles of wood; wood charcoal; except for:

Manufacture in which all the materials used are classified within a heading other than 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 finger-jointed

Planing, sanding or finger-jointing

 

ex 4408

Veneer sheets and sheets 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 finger-jointed

Splicing, planing, sanding or finger-jointing

 

ex 4409

Wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed:

 

 

— Sanded or finger-jointed

Sanded or finger-jointed

 

— 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 in which all the materials used are classified within a heading other than 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 No 4409

 

ex Chapter 45

Cork and articles of cork; except for:

Manufacture in which all the materials used are classified within a heading other than that of the product

 

4503

Articles of natural cork

Manufacture from cork of heading No 4501

 

Chapter 46

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Manufacture in which all the materials used are classified within a heading other than that of the product

 

Chapter 47

Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

Manufacture in which all the materials used are classified within a heading other than that of the product

 

ex Chapter 48

Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:

Manufacture in which all the materials used are classified within a heading other than 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 No 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

Manufacturing in which:

all the materials used are classified within a heading other than that of the product;

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 papermaking 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 in which:

all the materials used are classified within a heading other than that of the product;

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 papermaking 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 in which all the materials used are classified within a heading other than 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 not classified within heading No 4909 or 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 in which:

all the materials used are classified within a heading other than that of the product;

the value of all the materials used does not exceed 50 % of the ex-works price of the product

 

— Other

Manufacture from materials not classified in heading No 4909 or 4911

 

ex Chapter 50

Silk; except for:

Manufacture in which all the materials used are classified within a heading other than that of the product

 

ex 5003

Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed

Carding or combing of silk waste

 

5004 to ex 5006

Silk yarn and yarn spun from silk waste

Manufacture from (7):

raw silk or silk waste carded or combed or otherwise prepared for spinning,

other natural fibres not carded or combed or otherwise prepared for spinning,

chemical materials or textile pulp, or

paper-making materials

 

5007

Woven fabrics of silk or of silk waste:

 

 

— Incorporating rubber thread

Manufacture from single yarn (7)

 

— Other

Manufacture from (7):

coir yarn,

natural fibres,

man-made staple fibres not carded or combed or otherwise prepared for spinning,

chemical materials or textile pulp, or

paper

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where 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 in which all the materials used are classified within a heading other than that of the product

 

5106 to 5110

Yarn of wool, of fine or coarse animal hair or of horsehair

Manufacture from (7):

raw silk or silk waste carded or combed or otherwise prepared for spinning,

natural fibres not carded or combed or otherwise prepared for spinning,

chemical materials or textile pulp, or

paper-making materials

 

5111 to 5113

Woven fabrics of wool, of fine or coarse animal hair or of horsehair:

 

 

— Incorporating rubber thread

Manufacture from single yarn (7)

 

— Other

Manufacture from (7):

coir yarn,

natural fibres,

man-made staple fibres not carded or combed or otherwise prepared for spinning,

chemical materials or textile pulp, or

paper

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where 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 in which all the materials used are classified within a heading other than that of the product

 

5204 to 5207

Yarn and thread of cotton

Manufacture from (7):

raw silk or silk waste carded or combed or otherwise prepared for spinning,

natural fibres not carded or combed or otherwise prepared for spinning,

chemical materials or textile pulp, or

paper-making materials

 

5208 to 5212

Woven fabrics of cotton:

 

 

— Incorporating rubber thread

Manufacture from single yarn (7)

 

— Other

Manufacture from (7):

coir yarn,

natural fibres,

man-made staple fibres not carded or combed or otherwise prepared for spinning,

chemical materials or textile pulp, or

paper

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where 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 in which all the materials used are classified within a heading other than that of the product

 

5306 to 5308

Yarn of other vegetable textile fibres; paper yarn

Manufacture from (7):

raw silk or silk waste carded or combed or otherwise prepared for spinning,

natural fibres not carded or combed or otherwise prepared for spinning,

chemical materials or textile pulp, or

paper-making materials

 

5309 to 5311

Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:

 

 

— Incorporating rubber thread

Manufacture from single yarn (7)

 

— Other

Manufacture from (7):

coir yarn,

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, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product

 

5401 to 5406

Yarn, monofilament and thread of man-made filaments

Manufacture from (7):

raw silk or silk waste carded or combed or otherwise prepared for spinning,

natural fibres not carded or combed or otherwise prepared for spinning,

chemical materials or textile pulp, or

paper-making materials

 

5407 and 5408

Woven fabrics of man-made filament yarn:

 

 

— Incorporating rubber thread

Manufacture from single yarn (7)

 

— Other

Manufacture from (7):

coir yarn,

natural fibres,

man-made staple fibres not carded or combed or otherwise prepared for spinning,

chemical materials or textile pulp, or

paper

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product

 

5501 to 5507

Man-made staple fibres

Manufacture from chemical materials or textile pulp

 

5508 to 5511

Yarn and sewing thread of man-made staple fibres

Manufacture from (7):

raw silk or silk waste carded or combed or otherwise prepared for spinning,

natural fibres not carded or combed or otherwise prepared for spinning,

chemical materials or textile pulp, or

paper-making materials

 

5512 to 5516

Woven fabrics of man-made staple fibres:

 

 

— Incorporating rubber thread

Manufacture from single yarn (7)

 

— Other

Manufacture from (7):

coir yarn,

natural fibres,

man-made staple fibres not carded or combed or otherwise prepared for spinning,

chemical materials or textile pulp, or

paper

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product

 

ex Chapter 56

Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:

Manufacture from (7):

coir yarn,

natural fibres,

chemical materials or textile pulp, or

paper making materials

 

5602

Felt, whether or not impregnated, coated, covered or laminated:

 

 

— Needleloom felt

Manufacture from (7):

natural fibres,

chemical materials or textile pulp

However:

polypropylene filament of heading No 5402,

polypropylene fibres of heading No 5503 or 5506 or

polypropylene filament tow of heading No 5501, of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided their value does not exceed 40% of the ex-works price of the product

 

— Other

Manufacture from (7):

natural fibres,

man-made staple fibres made from casein, or

chemical materials or textile pulp

 

5604

Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:

 

 

— Rubber thread and cord, textile covered

Manufacture from rubber thread or cord, not textile covered

 

— Other

Manufacture from (7):

natural fibres not carded or combed or otherwise processed for spinning,

chemical materials or textile pulp, or

paper-making materials

 

5605

Metallized yarn, whether or not gimped, being textile yarn, or strip or the like of heading No 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal

Manufacture from (7):

natural fibres,

man-made staple fibres not carded or combed or otherwise processed for spinning,

chemical materials or textile pulp, or

paper-making materials

 

5606

Gimped yarn, and strip and the like of heading No 5404 or 5405, gimped (other than those of heading No 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn; loop wale-yarn

Manufacture from (7):

natural fibres,

man-made staple fibres not carded or combed or otherwise processed for spinning,

chemical materials or textile pulp, or

paper-making materials

 

Chapter 57

Carpets and other textile floor coverings:

 

 

— Of needleloom felt

Manufacture from (7):

natural fibres, or

chemical materials or textile pulp

However:

polypropylene filament of heading No 5402,

polypropylene fibres of heading No 5503 or 5506 or

polypropylene filament tow of heading No 5501, of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided their value does not exceed 40% of the ex-works price of the product

 

— Of other felt

Manufacture from (7):

natural fibres not carded or combed or otherwise processed for spinning, or

chemical materials or textile pulp

 

— Other

Manufacture from (7):

coir yarn,

synthetic or artificial filament yarn,

natural fibres, or

man-made staple fibres not carded or combed or otherwise processed for spinning

 

ex Chapter 58

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:

 

 

— Combined with rubber thread

Manufacture from single yarn (7)

 

— Other

Manufacture from (7):

natural fibres,

man-made staple fibres not carded or combed or otherwise processed for spinning, or

chemical materials or textile pulp,

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where 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 in which all the materials used are classified within a heading other than that of the product

 

5810

Embroidery in the piece, in strips or in motifs

Manufacture in which:

all the materials used are classified within a heading other than that of the product;

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 No 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) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product

 

5904

Linoleum, whether or note cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape

Manufacture from yarn (7)

 

5905

Textile wall coverings:

 

 

— Impregnated, coated, covered or laminated with rubber, plastics or other materials

Manufacture from yarn

 

— Other

Manufacture from (7):

coir yarn,

natural fibres,

man-made staple fibres not carded or combed or otherwise processed for spinning, or

chemical materials or textile pulp,

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product

 

5906

Rubberized textile fabrics, other than those of heading No 5902:

 

 

— Knitted or crocheted fabrics

Manufacture from (7):

natural fibres,

man-made staple fibres not carded or combed or otherwise processed for spinning, or

chemical materials or textile pulp

 

— Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials

Manufacture from chemical materials

 

— Other

Manufacture from yarn

 

5907

Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like

Manufacture from yarn

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where 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 in which all the materials used are classified within a heading other than 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 No 5911

Manufacture from yarn or waste fabrics or rags of heading No 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 No 5911

Manufacture from (7):

— coir yarn,

— the following materials:

— — yarn of polytetrafluoroethylene (8),

— — yarn, multiple, of poly-amide, coated impregnated or covered with a phenolic resin,

— — yarn of synthetic textile fibres of aromatic poly-amides, obtained by polycondensation of m-phenylenediamine and isophthalic acid,

— — monofil of polytetrafluoroethylene (8)

— — yarn of synthetic textile fibres of poly-p-phenylene terephthalamide,

— — glass fibre yarn, coated with phenol resin and gimped with acrylic yarn (8)

— — copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4-cyclohexanediethanol and isophthalic acid,

— — natural fibres,

— man-made staple fibres not carded or combed or otherwise processed for spinning, or

— chemical materials or textile pulp

 

— Other

Manufacture from (7):

coir yarn,

natural fibres,

man-made staple fibres not carded or combed or otherwise processed for spinning, or

chemical materials or textile pulp

 

Chapter 60

Knitted or crocheted fabrics

Manufacture from (7):

natural fibres,

man-made staple fibres not carded or combed or otherwise processed for spinning, or

chemical materials or textile pulp

 

Chapter 61

Articles of apparel and clothing accessories, knitted or crocheted:

 

 

— Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form

Manufacture from yarn (7)  (9)

 

— Other

Manufacture from (7):

natural fibres,

man-made staple fibres not carded or combed or otherwise processed for spinning, or

chemical materials or textile pulp

 

ex Chapter 62

Articles of apparel and clothing accessories, not knitted or crocheted; except for:

Manufacture from yarn (7)  (9)

 

ex 6202,

ex 6204,

ex 6206,

ex 6209

and

ex 6211

Women's, girls' and babies' clothing and clothing accessories for babies, embroidered

Manufacture from yarn (9)

or

Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (9)

 

ex 6210

and

ex 6216

Fire-resistant equipment of fabric covered with foil of aluminized polyester

Manufacture from yarn (9)

or

Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (9)

 

6213

and

6214

Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:

 

 

— Embroidered

Manufacture from unbleached single yarn (7)  (9)

or

Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (9)

 

— Other

Manufacture from unbleached single yarn (7)  (9)

or

Making up followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted goods of heading Nos 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 No 6212:

 

 

— Embroidered

Manufacture from yarn (9)

or

Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (9)

 

— Fire-resistant equipment of fabric covered with foil of aluminized polyester

Manufacture from yarn (9)

or

Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (9)

 

— Interlinings for collars and cuffs, cut out

Manufacture in which:

all the materials used are classified within a heading other than that of the product;

the value of all the materials used does not exceed 40 % of the ex-works price of the product

 

— Other

Manufacture from yarn (9)

 

ex Chapter 63

Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:

Manufacture in which all the materials used are classified within a heading other than that of the product

 

6301 to 6304

Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:

 

 

— Of felt, of nonwovens

Manufacture from (7):

natural fibres, or

chemical materials or textile pulp

 

— Other:

 

 

— — Embroidered

Manufacture from unbleached single yarn (9)  (10)

or

Manufacture from unembroidered fabric (other than knitted or crocheted) provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product

 

— — Other

Manufacture from unbleached single yarn (9)  (10)

 

6305

Sacks and bags, of a kind used for the packing of goods

Manufacture from (7):

natural fibres,

man-made staple fibres not carded or combed or otherwise processed for spinning, or

chemical materials or textile pulp

 

6306

Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:

 

 

— Of nonwovens

Manufacture from (7)  (9):

natural fibres, or

chemical materials or textile pulp

 

— Other

Manufacture from unbleached single yarn (7)  (9)

 

6307

Other made-up articles, including dress patterns

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

 

6308

Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale

Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated provided their total value does not exceed 15 % of the ex-works price of the set

 

ex Chapter 64

Footwear, gaiters and the like; except for:

Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 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 in which all the materials used are classified within a heading other than that of the product

 

ex Chapter 65

Headgear and parts thereof, except for:

Manufacture in which all the materials used are classified within a heading other than that of the product

 

6503

Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No 6501, whether or not lined or trimmed

Manufacture from yarn or textile fibres (9)

 

6505

Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed

Manufacture from yarn or textile fibres (9)

 

ex Chapter 66

Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for:

Manufacture in which all the materials used are classified within a heading other than 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 in which all the materials used are classified within a heading other than that of the product

 

ex Chapter 68

Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:

Manufacture in which all the materials used are classified within a heading other than 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 in which all the materials used are classified within a heading other than that of the product

 

ex Chapter 70

Glass and glassware; except for:

Manufacture in which all the materials used are classified within a heading other than that of the product

 

ex 7003

ex 7004

and

ex 7005

Glass with a non-reflecting layer

Manufacture from materials of heading No 7001

 

7006

Glass of heading Nos 7003, 7004 or 7005, bent, edgeworked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials

Manufacture from materials of heading No 7001

 

7007

Safety glass, consisting of toughened (tempered) or laminated glass

Manufacture from materials of heading No 7001

 

7008

Multiple-walled insulating units of glass

Manufacture from materials of heading No 7001

 

7009

Glass mirrors, whether or not framed, including rear-view mirrors

Manufacture from materials of heading No 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 in which all the materials used are classified within a heading other than that of the product

or

Cutting of glassware, provided the value of the uncut glassware 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 No 7010 or 7018)

Manufacture in which all the materials used are classified within a heading other than that of the product

or

Cutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex-works price of the product

or

Hand-decoration (with the exception of silk-screen printing) of hand-blown glassware, provided the value of the hand-blown glassware 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 in which all the materials used are classified within a heading other than 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 not classified within heading Nos 7106, 7108 or 7110

or

Electrolytic, thermal or chemical separation of precious metals of heading Nos 7106, 7108 or 7110

or

Alloying of precious metals of heading Nos 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 in which all the materials used are classified within a heading other than that of the product

or

Manufacture from base metal parts, not plated or covered with precious metals, provided 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 in which all the materials used are classified within a heading other than that of the product

 

7207

Semi-finished products of iron or non-alloy steel

Manufacture from materials of heading Nos 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 No 7206

 

7217

Wire of iron or non-alloy steel

Manufacture from semi-finished materials of heading No 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 No 7218

 

7223

Wire of stainless steel

Manufacture from semi-finished materials of heading No 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 Nos 7206, 7218 or 7224

 

7229

Wire of other alloy steel

Manufacture from semi-finished materials of heading No 7224

 

ex Chapter 73

Articles of iron or steel; except for:

Manufacture in which all the materials used are classified within a heading other than that of the product

 

ex 7301

Sheet piling

Manufacture from materials of heading No 7206

 

7302

Railway or tramway track construction materials of iron or steel, the following: rails, checkrails and rackrails, 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 specialized for jointing or fixing rails

Manufacture from materials of heading No 7206

 

7304,

7305

and

7306

Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel

Manufacture from materials of heading Nos 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 the value of which does not exceed 35 % of the ex-works price of the product

 

7308

Structures (excluding prefabricated buildings of heading No 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, 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 in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading No 7301 may not be used

 

ex 7315

Skid chain

Manufacture in which the value of all the materials of heading No 7315 used does not exceed 50 % of the ex-works price of the product

 

ex Chapter 74

Copper and articles thereof; except for:

Manufacture in which:

all the materials used are classified within a heading other than that of the product;

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 in which all the materials used are classified within a heading other than that of the product

 

7402

Unrefined copper; copper anodes for electrolytic refining

Manufacture in which all the materials used are classified within a heading other than that of the product

 

7403

Refined copper and copper alloys, unwrought:

 

 

— Refined copper

Manufacture in which all the materials used are classified within a heading other than 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 in which all the materials used are classified within a heading other than that of the product

 

7405

Master alloys of copper

Manufacture in which all the materials used are classified within a heading other than that of the product

 

ex Chapter 75

Nickel and articles thereof; except for:

Manufacture in which:

all the materials used are classified within a heading other than that of the product;

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 in which all the materials used are classified within a heading other than that of the product

 

ex Chapter 76

Aluminium and articles thereof; except for:

Manufacture in which:

all the materials used are classified within a heading other than that of the product;

the value of all the materials used does not exceed 50 % of the ex-works price of the product

 

7601

Unwrought aluminium

Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium

 

7602

Aluminium waste or scrap

Manufacture in which all the materials used are classified within a heading other than 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 in which:

all the materials used are classified within a heading other than 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;

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 HS

 

 

ex Chapter 78

Lead and articles thereof; except for:

Manufacture in which:

all the materials used are classified within a heading other than that of the product;

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 in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7802 may not be used

 

7802

Lead waste and scrap

Manufacture in which all the materials used are classified within a heading other than that of the product

 

ex Chapter 79

Zinc and articles thereof; except for:

Manufacture in which:

all the materials used are classified within a heading other than that of the product;

the value of all the materials used does not exceed 50 % of the ex-works price of the product

 

7901

Unwrought zinc

Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7902 may not be used

 

7902

Zinc waste and scrap

Manufacture in which all the materials used are classified within a heading other than that of the product

 

ex Chapter 80

Tin and articles thereof; except for:

Manufacture in which:

all the materials used are classified within a heading other than that of the product;

the value of all the materials used does not exceed 50 % of the ex-works price of the product

 

8001

Unwrought tin

Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 8002 may not be used

 

8002

and

8007

Tin waste and scrap; other articles of tin

Manufacture in which all the materials used are classified within a heading other than 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 classified within the same heading as the product used does not exceed 50 % of the ex-works price of the product

 

— Other

Manufacture in which all the materials used are classified within a heading other than that of the product

 

ex Chapter 82

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:

Manufacture in which all the materials used are classified within a heading other than that of the product

 

8206

Tools of two or more of the heading Nos 8202 to 8205, put up in se