EUR-Lex Access to European Union law

Back to EUR-Lex homepage

This document is an excerpt from the EUR-Lex website

Document 01972A0722(03)-20210901

Consolidated text: Agreement between the European Economic Community and the Swiss Confederation

ELI: http://data.europa.eu/eli/agree_internation/1972/2840(1)/2021-09-01

01972A0722(03) — EN — 01.09.2021 — 008.001


This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document

►B

AGREEMENT

between the European Economic Community and the Swiss Confederation

(OJ L 300 31.12.1972, p. 189)

Amended by:

 

 

Official Journal

  No

page

date

 M1

DECISION OF THE JOINT COMMITTEE No 5/73 concerning movement certificates A.OS.l and A.W.I contained in Annexes V and VI to Protocol No 3

  L 160

65

18.6.1973

 M2

DECISION OF THE JOINT COMMITTEE No 6/73 supplementing and amending Protocol No 3 on the definition of the concept of ‘originating products’ and methods of administrative cooperation

  L 160

67

18.6.1973

 M3

DECISION OF THE JOINT COMMITTEE No 7/73 on goods which are en route on 1 April 1973

  L 160

72

18.6.1973

 M4

DECISION OF THE JOINT COMMITTEE No 8/73 on A.W.I certificates contained in Annex VI to Protocol No 3

  L 160

73

18.6.1973

 M5

DECISION No 9/73 OF THE JOINT COMMITTEE supplementing and amending Articles 24 and 25 of Protocol No 3 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation

  L 347

37

17.12.1973

 M6

DECISION No 10/73 OF THE JOINT COMMITTEE of 12 December 1973

  L 365

136

31.12.1973

 M7

DECISION No 11/73 OF THE JOINT COMMITTEE of 11 December 1973

  L 365

162

31.12.1973

 M8

DECISION No 11/73 OF THE JOINT COMMITTEE of 11 December 1973

  L 365

166

31.12.1973

 M9

DECISION No 1/74 OF THE JOINT COMMITTEE supplementing and amending Protocol No 3 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation

  L 224

17

13.8.1974

 M10

DECISION No 2/74 OF THE JOINT COMMITTEE establishing a simplified procedure for the issue of EUR.1 movement certificates

  L 224

18

13.8.1974

 M11

DECISION No 3/74 OF THE JOINT COMMITTEE of 31 October 1974

  L 352

32

28.12.1974

►M12

SUPPLEMENTARY PROTOCOL to the Agreement between the European Economic Community and the Swiss Confederation

  L 106

17

26.4.1975

 M13

DECISION No 1/75 OF THE JOINT COMMITTEE of 1 December 1975

  L 338

74

31.12.1975

 M14

DECISION No 2/75 OF THE JOINT COMMITTEE of 1 December 1975

  L 338

76

31.12.1975

 M15

DECISION 1/76 OF THE JOINT COMMITTEE of 12 April 1976

  L 215

14

7.8.1976

 M16

AGREEMENT in the form of an exchange of letters amending Tables I and II annexed to Protocol 2 to the Agreement between the European Economic Community and the Swiss Confederation

  L 298

44

28.10.1976

 M17

AGREEMENT in the form of an exchange of letters amending the English version of Table II of Protocol 2 to the Agreement between the European Economic Community and the Swiss Confederation

  L 328

58

26.11.1976

 M18

DECISION No 2/76 OF THE JOINT COMMITTEE supplementing and amending Lists A and B annexed to Protocol 3 concerning thedefinition of the concept of ‘originating products’ and methods of administrative cooperation and the list contained in Article 25 of that Protocol

  L 328

50

26.11.1976

 M19

DECISION No 3/76 OF THE JOINT COMMITTEE supplementing Note 11, Article 23 in Annex I to Protocol 3 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation

  L 328

56

26.11.1976

 M20

AGREEMENT in the form of an exchange of letters amending Annex A to Protocol 1 to the Agreement between the European Economic Community and the Swiss Confederation

  L 338

17

7.12.1976

 M21

JOINT COMMITTEE DECISION No 1/77 of 14 December 1977

  L 342

28

29.12.1977

 M22

JOINT COMMITTEE DECISION No 2/77 of 14 December 1977

  L 342

87

29.12.1977

 M23

COUNCIL REGULATION (EEC) No 2933/77 of 20 December 1977

  L 342

27

29.12.1977

 M24

AGREEMENT in the form of an exchange of letters amending Annex A to Protocol 1 to the Agreement between the European Economic Community and the Swiss Confederation

  L 116

2

28.4.1978

►M25

AGREEMENT in the form of an exchange of letters amending the Agreement between the European Economic Community and the Swiss Confederation

  L 303

26

28.10.1978

 M26

JOINT COMMITTEE DECISION No 1/78 of 5 December 1978

  L 376

20

30.12.1978

 M27

JOINT COMMITTEE DECISION No 1/80 of 28 May 1980

  L 257

20

1.10.1980

 M28

JOINT COMMITTEE DECISION No 2/80 of 28 May 1980

  L 257

41

1.10.1980

 M29

JOINT COMMITTEE DECISION No 3/80 amending Protocol 3 concerning the definition of the concept of ‘originating products’and methods of administrative cooperation to take account of the accession of the Hellenic Republic to the Community

  L 385

17

31.12.1980

 M30

JOINT COMMITTEE DECISION No 1/81 of 1 June 1981

  L 247

14

31.8.1981

 M31

JOINT COMMITTEE DECISION No 2/81 of 1 June 1981

  L 247

28

31.8.1981

 M32

JOINT COMMITTEE DECISION No 3/81 of 1 June 1981

  L 247

48

31.8.1981

 M33

JOINT COMMITTEE DECISION No 4/81 of 1 June 1981

  L 247

63

31.8.1981

 M34

JOINT COMMITTEE DECISION No 1/82 of 17 September 1982

  L 382

24

31.12.1982

 M35

EEC-SWITZERLAND JOINT COMMITTEE DECISION No 2/82 of 8 December 1982

  L 385

68

31.12.1982

 M36

EEC-SWITZERLAND JOINT COMMITTEE DECISION No 2/82 of 8 December 1982

  L 385

68

31.12.1982

 M37

AGREEMENT in the form of an exchange of letters amending Table II annexed to Protocol 2 of the Agreement between the European Economic Community and the Swiss Confederation

  L 337

2

2.12.1983

 M38

AGREEMENT in the form of an exchange of letters consolidating and modifying the text of Protocol 3 to the Agreement between the European Economic Community and the Swiss Confederation

  L 323

313

11.12.1984

 M39

DECISION No 1/85 OF THE EEC-SWITZERLAND JOINT COMMITTEE of 21 May 1985

  L 301

14

15.11.1985

 M40

AGREEMENT in the form of an Exchange of Letters between the European Economic Community and the Swiss Confederation on trade arrangements for soups, sauces and condiments

  L 309

23

21.11.1985

 M41

EEC-SWITZERLAND JOINT COMMITTEE DECISION No 2/85 of 3 December 1985

  L 47

47

25.2.1986

 M42

DECISION No 1/86 OF THE EEC-SWITZERLAND JOINT COMMITTEE of 17 March 1986

  L 134

27

21.5.1986

 M43

DECISION No 2/86 OF THE EEC-SWITZERLAND JOINT COMMITTEE of 28 May 1986

  L 199

28

22.7.1986

 M44

DECISION No 3/86 OF THE EEC-AUSTRIA JOINT COMMITTEE of 10 December 1986

  L 100

26

11.4.1987

 M45

DECISION No 1/87 OF THE EEC-SWITZERLAND JOINT COMMITTEE of 4 June 1987

  L 236

12

20.8.1987

 M46

DECISION No 2/87 OF THE EEC-SWITZERLAND JOINT COMMITTEE of 23 October 1987

  L 388

39

31.12.1987

 M47

DECISION No 3/87 OF THE EEC-SWITZERLAND JOINT COMMITTEE of 14 December 1987

  L 100

14

19.4.1988

 M48

PROTOCOL 3 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation

  L 216

75

8.8.1988

 M49

DECISION No 2/88 OF THE EEC-SWITZERLAND JOINT COMMITTEE of 6 December 1988

  L 379

27

31.12.1988

 M50

DECISION No 3/88 OF THE EEC-SWITZERLAND JOINT COMMITTEE of 6 December 1988

  L 379

29

31.12.1988

 M51

DECISION No 4/88 OF THE EEC-SWITZERLAND JOINT COMMITTEE of 6 December 1988

  L 379

30

31.12.1988

 M52

DECISION No 5/88 OF THE EEC-SWITZERLAND JOINT COMMITTEE of 6 December 1988

  L 381

22

31.12.1988

 M53

DECISION No 1/89 OF THE EEC-SWITZERLAND JOINT COMMITTEE of 26 June 1989

  L 278

23

27.9.1989

►M54

SUPPLEMENTARY PROTOCOL to the Agreement between the European Economic Community and the Swiss Confederation concerning the elimination of existing and prevention of new quantitative restrictions affecting exports or measures having equivalent effect

  L 295

29

13.10.1989

 M55

DECISION No 1/90 OF THE EEC- SWITZERLAND JOINT COMMITTEE of 2 May 1990

  L 176

12

10.7.1990

 M56

DECISION No 4/90 OF THE EEC-SWITZERLAND JOINT COMMITTEE of 8 June 1990

  L 210

36

8.8.1990

 M57

DECISION No 1/9 OF THE EEC-SWITZERLAND JOINT COMMITTEE of 27 September 1991

  L 311

17

12.11.1991

 M58

DECISION No 2/91 OF THE EEC-SWITZERLAND JOINT COMMITTEE of 27 September 1991

  L 311

18

12.11.1991

 M59

DECISION No 3/91 OF THE EEC-SWITZERLAND JOINT COMMITTEE of 13 December 1991

  L 42

45

18.2.1992

 M60

DECISION No 3/92 OF THE EEC-SWITZERLAND JOINT COMMITTEE of 18 November 1992

  L 85

21

6.4.1993

 M61

DECISION No 1/93 OF THE EEC-SWITZERLAND JOINT COMMITTEE of 5 April 1993

  L 283

37

18.11.1993

 M62

DECISION No 2/93 OF THE EEC-SWITZERLAND JOINT COMMITTEE of 28 April 1993

  L 52

11

23.2.1994

 M63

DECISION No 3/93 OF THE EEC-SWITZERLAND JOINT COMMITTEE of 28 June 1993

  L 52

23

23.2.1994

 M64

DECISION No 1/94 OF THE EC-SWITZERLAND JOINT COMMITTEE of 6 April 1994

  L 204

150

6.8.1994

►M65

AGREEMENT IN THE FORM OF AN EXCHANGE OF LETTERS between the European Community and the Swiss Confederation adding to the Agreement between the European Economic Community and the Swiss Confederation a protocol on mutual administrative assistance in customs matters

  L 169

77

27.6.1997

 M66

DECISION No 1/96 OF THE EC-SWITZERLAND JOINT COMMITTEE of 19 December 1996

  L 195

1

23.7.1997

 M67

DECISION No 1/1999 OF THE EC-SWITZERLAND JOINT COMMITTEE of 24 June 1999

  L 249

25

22.9.1999

 M68

DECISION No 2/1999 OF THE EC-SWITZERLAND JOINT COMMITTEE of 29 November 1999

  L 323

14

15.12.1999

 M69

AGREEMENT IN THE FORM OF AN EXCHANGE OF LETTERS between the European Community, of the one part, and the Swiss Confederation, of the other part, concerning Protocol 2 to the Agreement between the European Economic Community and the Swiss Confederation

  L 76

12

25.3.2000

►M70

DECISION No 1/2000 OF THE EC-SWITZERLAND JOINT COMMITTEE of 25 October 2000

  L 51

1

21.2.2001

 M71

DECISION No 1/2001 OF THE EC-SWITZERLAND JOINT COMMITTEE of 24 January 2001

  L 51

40

21.2.2001

 M72

DECISION No 801/2004 OF THE EC-SWITZERLAND JOINT COMMITTEE of 28 April 2004

  L 352

18

27.11.2004

►M73

AGREEMENT between the European Community and the Swiss Confederation amending the Agreement between the European Economic Community and the Swiss Confederation of 22 July 1972 as regards the provisions applicable to processed agricultural products

  L 23

19

26.1.2005

 M74

Amended by: DECISION No 1/2014 OF THE EU-SWITZERLAND JOINT COMMITTEE of 13 February 2014

  L 54

19

22.2.2014

 M75

DECISION No 2/2005 OF THE EC-SWITZERLAND JOINT COMMITTEE of 17 March 2005

  L 101

17

21.4.2005

 M76

DECISION No 3/2005 OF THE EC-SWITZERLAND JOINT COMMITTEE of 15 December 2005

  L 45

1

15.2.2006

 M77

DECISION No 1/2006 OF THE EC-SWITZERLAND JOINT COMMITTEE of 31 January 2006

  L 44

18

15.2.2006

►M78

DECISION No 2/2006 OF THE EC-SWITZERLAND JOINT COMMITTEE of 31 January 2006

  L 44

21

15.2.2006

 M79

DECISION No 1/2007 OF THE EC-SWITZERLAND JOINT COMMITTEE of 31 January 2007

  L 35

29

8.2.2007

 M80

DECISION No 2/2007 OF THE EC-SWITZERLAND JOINT COMMITTEE of 26 July 2007

  L 218

14

23.8.2007

 M81

DECISION No 1/2008 OF THE EC-SWITZERLAND JOINT COMMITTEE of 22 February 2008

  L 69

34

13.3.2008

 M82

DECISION No 1/2009 OF THE EC-SWITZERLAND JOINT COMMITTEE of 14 January 2009

  L 29

55

31.1.2009

 M83

DECISION No 2/2009 OF THE EC-SWITZERLAND JOINT COMMITTEE of 13 July 2009

  L 252

1

24.9.2009

 M84

DECISION No 1/2010 OF THE EU-SWITZERLAND JOINT COMMITTEE of 28 January 2010

  L 41

72

16.2.2010

 M85

DECISION No 1/2011 OF THE EU-SWITZERLAND JOINT COMMITTEE of 14 January 2011

  L 19

40

22.1.2011

 M86

DECISION No 1/2012 OF THE EU-SWITZERLAND JOINT COMMITTEE of 15 March 2012

  L 85

35

24.3.2012

 M87

DECISION No 1/2013 OF THE EU-SWITZERLAND JOINT COMMITTEE of 18 March 2013

  L 82

60

22.3.2013

 M88

DECISION No 2/2015 OF THE EU-SWITZERLAND JOINT COMMITTEE of 3 December 2015

  L 23

79

29.1.2016

 M89

DECISION No 1/2018 OF THE EU-SWITZERLAND JOINT COMMITTEE of 20 April 2018

  L 111

7

2.5.2018

 M90

DECISION No 1/2019 OF THE EU-SWITZERLAND JOINT COMMITTEE of 29 January 2019

  L 43

36

14.2.2019

►M91

DECISION No 1/2021 OF THE EU-SWITZERLAND JOINT COMMITTEE of 12 February 2021

  L 61

29

22.2.2021

►M92

DECISION No 2/2021 OF THE EU-SWITZERLAND JOINT COMMITTEE of 12 August 2021

  L 404

1

15.11.2021


Corrected by:

 C1

Corrigendum, OJ L 019, 25.1.1986, p.  63  (1984/1211)

 C2

Corrigendum, OJ L 033, 10.2.2016, p.  38 (2/2016)

 C3

Corrigendum, OJ L 232, 17.9.2018, p.  4 (2/2016)




▼B

AGREEMENT

between the European Economic Community and the Swiss Confederation



THE EUROPEAN ECONOMIC COMMUNITY,

of the one part, and

THE SWISS CONFEDERATION,

of the other part,

DESIRING to consolidate and to extend, upon the enlargement of the European Economic Community, the economic relations existing between the Community and Switzerland 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 to this end to eliminate progressively the obstacles to substantially all their trade, in accordance with the provisions of the General Agreement on Tariffs and Trade 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,

HAVE DECIDED, in pursuit of these objectives and considering that no provision of this Agreement may be interpreted as exempting the Contracting Parties from the obligations which are incumbent upon 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 European Economic Community and the Swiss Confederation and thus to foster in the Community and in Switzerland 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.

▼M70

Article 2

The Agreement shall apply to products originating in the Community or Switzerland:

(i) 

which fall within Chapters 25 to 97 of the Harmonised Commodity Description and Coding System, excluding the products listed in Annex I;

(ii) 

which are specified in Annex II;

(iii) 

which are specified in Protocol 2, with due regard to the arrangements provided for in that Protocol.

▼B

Article 3

1.  
No new customs duty on imports shall be introduced in trade between the Community and Switzerland.
2.  

Customs duties on imports shall be progressively abolished in accordance with the following timetable:

(a) 

on 1 April 1973 each duty shall be reduced to 80% of the basic duty;

(b) 

four further reductions of 20% each shall be made on:

1 January 1974,
1 January 1975,
1 January 1976,
1 July 1977.

Article 4

1.  
The provisions concerning the progressive abolition of customs duties on imports shall also apply to customs duties of a fiscal nature.

The Contracting Parties may replace a customs duty of a fiscal nature or the fiscal element of a customs duty by an internal tax.

2.  
Denmark, Ireland ►M12  ————— ◄ and the United Kingdom may retain until 1 January 1976 a customs duty of a fiscal nature or the fiscal element of a customs duty in the event of implementation of Article 38 of the ‘Act concerning the Conditions of Accession and the Adjustments to the Treaties’ ►M12  ————— ◄ .

▼M70

3.  
Switzerland may retain temporarily, while observing the conditions of Article 18, duties corresponding to the fiscal element contained in customs duties on imports of products specified in Annex III.

▼B

The Joint Committee provided for in Article 29 shall examine whether the conditions set out in the preceding subparagraph are being met, particularly where a change has been made in the amount of the fiscal element.

The Joint Committee shall examine the position with a view to the conversion of such duties into internal charges before 1 January 1980 or before any other date which it might determine in the light of circumstances.

Article 5

1.  
The basic duty to which the successive reductions provided for in Article 3 and in Protocol No 1 are to be applied shall, for each product, be the duty actually applied on 1 January 1972.
2.  
If, after 1 January 1972, any tariff reductions resulting from the tariff agreements concluded as a result of the Trade Conference held in Geneva from 1964 to 1967 become applicable, such reduced duties shall replace the basic duties referred to in paragraph 1.
3.  
The reduced duties calculated in accordance with Article 3 and ►M12  Protocols No 1 and No 2 ◄ shall be applied rounded to the first decimal place.

Subject to the application by the Community of Article 39 (5) of the ‘Act concerning the Conditions of Accession and the Adjustments to the Treaties’ ►M12  ————— ◄ , as regards the specific duties or the specific part of the mixed duties in the Irish Customs Tariff, Article 3 and ►M12  Protocols No 1 and No 2 ◄ shall be applied, with rounding to the fourth decimal place.

Article 6

1.  
No new charge having an effect equivalent to a customs duty on imports shall be introduced in trade between the Community and Switzerland.
2.  
Charges having an effect equivalent to customs duties on imports introduced on or after 1 January 1972 in trade between the Community and Switzerland shall be abolished upon the entry into force of the Agreement.

Any charge having an effect equivalent to a customs duty on imports, the rate of which on 31 December 1972 is higher than that actually applied on 1 January 1972 shall be reduced to the latter rate upon the entry into force of the Agreement.

3.  

Charges having an effect equivalent to customs duties on imports shall be progressively abolished in accordance with the following timetable:

(a) 

by 1 January 1974 at the latest each charge shall be reduced to 60% of the rate applied on 1 January 1972;

(b) 

three further reductions of 20% each shall be made on:

1 January 1975,
1 January 1976,
1 July 1977.

Article 7

1.  
No customs duty on exports or charge having equivalent effect shall be introduced in trade between the Community and Switzerland.

Customs duties on exports and charges having equivalent effect shall be abolished not later than 1 January 1974.

▼M70

2.  
In the case of products listed in Annex IV, customs duties on exports and charges having equivalent effect shall be abolished in accordance with the provisions of that Annex.

▼B

Article 8

Protocol No 1 lays down the tariff treatment and arrangements applicable to certain products.

Article 9

Protocol No 2 lays down the tariff treatment and arrangements applicable to certain goods obtained by processing agricultural products.

Article 10

1.  
In the event of specific rules being established as 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.

Article 11

Protocol No 3 lays down the rules of origin.

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 thirty 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.

▼M25

Article 12a

In the event of amendments to the customs tariff nomenclature of one or both of the Contracting Parties for products referred to in the Agreement, the Joint Committee may adapt the tariff nomenclature of those products in the Agreement to conform with such amendments having due regard to the principle that the advantages resulting from the Agreement should be maintained.

▼B

Article 13

1.  
No new quantitative restriction on imports or measures having equivalent effect shall be introduced in trade between the Community and Switzerland.
2.  
Quantitative restrictions on imports shall be abolished on 1 January 1973 and any measures having an effect equivalent to quantitative restrictions on imports shall be abolished not later than 1 January 1975.

▼M54

Article 13a

1.  
No new quantitative restriction on exports or measures having equivalent effect shall be introduced in trade between the Community and Switzerland.
2.  
Quantitative restrictions on exports and any measures having equivalent effect shall be abolished on 1 January 1990, except for those applied on 1 January 1989 to products listed in Protocol 6 which shall be eliminated in accordance with the provisions of the said Protocol.

Article 13b

A Contracting Party which is considering a change in the arrangements which it applies to exports to third countries shall, as far as may be practicable, notify the Joint Committee not less than 30 days before the proposed change comes into effect. It shall take note of any representations by the other Contracting Party regarding any distortions which may result therefrom.

▼B

Article 14

▼M70

1.  
The Community reserves the right to modify the arrangements applicable to the petroleum products falling within heading Nos 27.10, 27.11, ex 27.12 (excluding ozokerite and lignite/peat wax), and 27.13 of the Harmonised Commodity Description and Coding System upon adoption of decisions under the common commercial policy for the products in question or upon establishment of a common energy policy.

▼B

In this event the Community shall take due account of the interests of Switzerland; to this end it shall inform the Joint Committee, which shall meet under the conditions set out in Article 31.

2.  
Switzerland reserves the right to take similar action should it be faced with like situations.
3.  
Subject to paragraphs 1 and 2, the 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 the Agreement does not apply.
2.  
The Contracting Parties shall apply their agricultural 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 31, any difficulties that might arise in their trade in agricultural products and shall endeavour .to seek appropriate solutions.

Article 16

From 1 July 1977 products originating in Switzerland may not enjoy more favourable treatment when imported into the Community than that applied by the Member States of the Community between themselves.

Article 17

The 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 the Agreement, in particular the provisions concerning rules of origin.

Article 18

The Contracting Parties shall refrain from any measure or practice of an internal fiscal nature establishing, whether directly or indirectly, discrimination 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 19

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 Switzerland shall be free from any restrictions.

The Contracting Parties shall refrain from any exchange or administrative restrictions on the grant, repayment or acceptance of short- and medium-term credits covering commercial transactions in which a resident participates.

Article 20

The 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 21

Nothing in the 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 22

1.  
The Contracting Parties shall refrain from any measure likely to jeopardize the fulfilment of the objectives of the Agreement.
2.  
They shall take any general or specific measures required to fulfil their obligations under the Agreement.

If either Contracting Party considers that the other Contracting Party has failed to fulfil an obligation under the Agreement, it may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 27.

Article 23

1.  

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

(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 add 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 27.

Article 24

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 the 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 27.

▼M54

Article 24a

Where compliance with the provisions of Articles 7 and 13a leads to

1. 

re-export towards a third country against which the exporting Contracting Party maintains, for the product concerned quantitative export restrictions, export duties or measures or charges having equivalent effect; or

2. 

a serious shortage, or threat thereof, of a product essential to the exporting Contracting Party;

and where the situations referred to above give rise or are likely to give rise to major difficulties for the exporting Contracting Party, that Contracting Party may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 27.

▼B

Article 25

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 General Agreement on Tariffs and Trade, under the conditions and in accordance with the procedures laid down in Article 27.

Article 26

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 27.

▼M54

Article 27

1.  
In the event of a Contracting Party subjecting imports or exports of products liable to give rise to the difficulties referred to in Articles 24, 24a and 26 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 22 to 26, before taking the measures provided for therein or, in cases to which paragraph 3 (e) 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 the 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, thefollowing provisions shall apply:

(a) 

As regards Article 23, 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 the Agreement within the meaning of Article 23 (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 24, the difficulties arising from thesituation referred to in that Article shall be referredfor examination to the Joint Committee, which maytake any decision needed to put an end to suchdifficulties.

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 24a, the difficulties arising fromthe situations referred to in that Article shall bereferred for examination to the Joint Committee.With regard to subparagraph (ii) of Article 24a, thethreat of shortage shall be duly evidenced byappropriate quantitative and price indicators.

The Joint Committee may take any decision needed to put an end to the difficulties. If the Joint Committee has not taken such a decision within 30 days of the matter being referred to it, the exporting Contracting Party is authorized to apply temporarily appropriate measures on the exportation of the product concerned.

(d) 

As regards Article 25, consultation in the Joint Committee shall take place before the Contracting Party concerned takes the appropriate measures.

(e) 

Where exceptional circumstances requiring immediate action make prior examination impossible, the Contracting Party concerned may, in the situations specified in Articles 24, 24a, 25 and 26 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.

▼B

Article 28

Where one or more Member States of the Community or Switzerland 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 29

1.  
A Joint Committee is hereby established, which shall be responsible for the administration of the Agreement and shall ensure its proper implementation. For this purpose, it shall make recommendations and take decisions in the cases provided for in the 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 the 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 30

1.  
The Joint Committee shall consist of representatives of the Community, on the one hand, and of representatives of Switzerland, on the other.
2.  
The Joint Committee shall act by mutual agreement.

Article 31

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 the 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 32

1.  
Where a Contracting Party considers that it would be useful in the interests of the economies of both Contracting Parties to develop the relations established by the 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 33

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

Article 34

Either Contracting Party may denounce the Agreement by notifiying the other Contracting Party. The Agreement shall cease to be in force twelve months after the date of such notification.

Article 35

The Agreement shall apply, on the one hand, to the territories to which the Treaty establishing the European Economic Community applies upon the terms laid down in that Treaty and, on the other, to the territory of the Swiss Confederation.

Article 36

This Agreement is drawn up in duplicate, in the Danish, Dutch, English, French, ►M12  German and Italian languages ◄ each of these texts being equally authentic.

This Agreement will be approved by the Contracting Parties in accordance with their own procedures.

It shall enter into force on 1 January 1973 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 second month following such notification. The final date for such notification shall be 30 November 1973.

The provisions applicable on 1 April 1973 shall be applied upon the entry into force of this Agreement if it enters into force after that date.

Udfærdiget i Bruxelles, den toogtyvende juli nitten hundrede og tooghalvfjerds.

Geschehen zu Brüssel am zweiundzwanzigsten Juli neunzehnhundertzweiundsiebzig.

Done at Brussels on this twenty-second day of July in the year one thousand nine hundred and seventy-two.

Fait à Bruxelles, le vingt-deux juillet mil neuf cent soixante-douze.

Fatto a Bruxelles, il ventidue luglio millenovecentosettantadue.

Gedaan te Brussel, de tweeëntwintigste juli negentienhonderdtweeënzeventig.

▼M12 —————

▼B

På Rådet for De europæiske Fællesskabers vegne

Im Namen des Rates der Europäischen Gemeinschaften

In the name of the Council of the European Communities

Au nom du Conseil des Communautés européennes

A nome del Consiglio delle Comunità europee

Namens de Raad van de Europese Gemeenschappen

▼M12 —————

▼B

signatory

signatory

signatory

Für die Schwiezerische Eidenossenschaft

Pour la Confédération Suisse

Per la Confederazione svizzera

signatory signatory signatory

▼M73

ANNEX I

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



HS code

Description

2905 43

– – Mannitol

2905 44

– – D-glucitol (sorbitol)

3501

Casein, caseinates and other casein derivatives; casein glues:

3501 10

– Casein

ex 3501 90

– Other:

– Other than casein glues

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 19

– – Other

3502 20

– Milk albumin, including concentrates of two or more whey proteins

3505

Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches

3809

Finishing agents, dye carriers to accelerate the dyeing or fixing or 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

3823

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

– Industrial monocarboxylic fatty acids; acid oils from refining:

3823 11

– – Stearic acid

3823 12

– – Oleic acid

3823 19

– – Other

3823 70

– Industrial fatty alcohols

3824 60

– Sorbitol other than that of subheading 2905 44

5301

Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock)

5302

True hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock)

▼M70

ANNEX II

List of products referred to in Article 2(ii) of the Agreement



HS code

Description

1302.

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:

— Vegetable saps and extracts:

ex1302.19

— — Other:

— — — Vanilla oleoresin

1404.

Vegetable products not elsewhere specified or included:

1404.20

— Cotton linters

1516.

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

ex1516.20

— Vegetable fats and oils and their fractions:

. Hydrogenated castor oil, so called ‘opal-wax’

ex1518.

Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading No 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included: Linoxyn

▼M70

ANNEX III

List of products referred to in Article 4 of the Agreement

On 1 January 1997 Switzerland converted the fiscal element of customs duties on imports of products specified in Annex II to the 1972 Agreement into an internal tax. That Annex is therefore deleted.

ANNEX IV

▼M54

List of products referred to in Article 7 of the Agreement

Customs duties applied by Switzerland to exports to the Community of the products listed below shall be eliminated in accordance with the following timetable.



Harmonized system

Heading No

Product description

Date of elimination

ex 26.20

Ash and residues containing mainly aluminium

1 January 1993

74.04

Copper waste and scrap

1 January 1993

76.02

Aluminium waste and scrap

1 January 1993

▼B

PROTOCOL no 1

concerning the treatment applicable to certain products





SECTION A

TREATMENT APPLICABLE TO IMPORTS INTO THE COMMUNITY OF CERTAIN PRODUCTS ORIGINATING IN SWITZERLAND

Article 1

▼M25

1.  

Customs duties on imports into the Community as originally constituted of products falling within Chapter 48 or 49 of the Common Customs Tariff shall be progressively abolished in accordance with the following timetable:



Timetable

Products falling within heading or subheading Nos 48.01 C II, 48.01 E, 48.07 Β, 48.13 or 48.15 Β

Other products

Rates of duty applicable — percentage

Percentage of basic duties applicable

1 January 1978

8

65

1 January 1979

6

50

1 January 1980

6

50

1 January 1981

4

35

1 January 1982

4

35

1 January 1983

2

20

1 January 1984

0

0

2.  

Customs duties on imports into Ireland of products referred to in paragraph 1 shall be progressively abolished in accordance with the following timetable:



Timetable

Percentage of basic duties applicable

1 January 1978

20

1 January 1979

15

1 January 1980

15

1 January 1981

10

1 January 1982

10

1 January 1983

5

1 January 1984

0

3.  

By way of derogation from Article 3 of the Agreement, Denmark and the United Kingdom shall apply the following customs duties to imports of products in paragraph 1 which originate in Switzerland:



Timetable

Products falling within heading or subheading Nos 48.01 C II, 48.01 E, 48.07 Β, 48.13 or 48.15 Β

Other products

Rates of duty applicable — percentage

Percentage of Common Customs Tariff duty applicable

1 January 1978

8

65

1 January 1979

6

50

1 January 1980

6

50

1 January 1981

4

35

1 January 1982

4

35

1 January 1983

2

20

1 January 1984

0

0

▼B

4.  
During the period from 1 January 1974 to 31 December 1983 Denmark ►M12  ————— ◄ and the United Kingdom shall be entitled to open each year, for imports of products originating in Switzerland, zero-duty tariff quotas the amounts of which, shown in Annex A for 1974, shall be equal to the average amount of imports between 1968 and 1971 raised cumulatively by four increases of 5%; after 1 January 1975 the amount of these tariff quotas shall be raised annually by 5%.
5.  
The expression ‘the Community as originally constituted’ means the Kingdom of Belgium, the Federal Republic of Germany, the French Republic, the Italian Republic, the Grand Duchy of Luxembourg and the Kingdom of the Netherlands.

Article 2

1.  

Customs duties on imports into the Community as originally constituted and into Ireland of the products specified in paragraph 2 shall be progressively reduced to the following levels in accordance with the following timetable:



Timetable

Percentage of basic duties applicable

1 April 1973

95

1 Januar/1974

90

1 January 1975

85

1 Januar/1976

75

1 Januar/1977

60

1 January 1978

40  with a maximum of 3% ad valorem (except subheading Nos 78.01 A II and 79.01 A)

1 Januar/1979

20

1 Januar/1980

0

For tariff subheading Nos 78.01 A II and 79.01 A, listed in the table given in paragraph 2, the tariff reductions shall be made, as regards the Community as originally constituted and notwithstanding Article 5(3) of the Agreement, rounded to the second decimal place.

2.  

The products referred to in the paragraph above are the following:



Common Customs Tariff heading No

Description

ex 73.02

Ferro-alloys, excluding ferro-nickel and products covered by the ECSC Treaty

76.01

Unwrought aluminium; aluminium waste and scrap:

A.  Unwrought

78.01

Unwrought lead (including argentiferous lead); lead waste and scrap

A.  Unwrought

II.  Other

79.01

Unwrought zinc; zinc waste and scrap:

A.  Unwrought

81.01

Tungsten (Wolfram), unwrought or wrought, and articles thereof

81.02

Molybdenum, unwrought or wrought, and articles thereof

81.03

Tantalum, unwrought or wrought, and articles thereof

81.04

Other base metals, unwrought or wrought, and articles thereof; cermets, unwrought or wrought, and articles thereof:
B.  Cadmium
C.  Cobalt
II.  Wrought ►M25  
D.  Chromium:
I.  Unwrought; waste and scrap:
b)  Other
II.  Other  ◄
E.  Germanium
F.  Hafnium (celtium)
G.  Manganese
H.  Niobium (columbium)
IJ.  Antimony
K.  Titanium
L.  Vanadium
M.  Uranium depleted in U 235
O.  Zirconium
P.  Rhenium
Q.  Gallium; indium; thallium
R.  Cermets

Article 3

Imports to which the-tariff treatment provided for in Articles 1 and 2 applies, except unwrought lead other than bullion lead (falling within subheading No 78.01 A II of the Common Customs Tariff), shall be subjected to annual indicative ceilings above which the customs duties applicable in respect of third countries may be reintroduced in accordance with the following provisions:

(a) 

Taking into account the Community's right to suspend application of ceilings for certain products, the ceilings fixed for 1973 are shown in Annex B. These ceilings are calculated on the assumption that the Community as originally constituted and Ireland shall make the first tariff reduction on 1 April 1973. For 1974 the level of the ceilings shall correspond to that applied in 1973 readjusted on an annual basis for the Community and raised by 5%. From 1 January 1975 the level of the ceilings shall be raised annually by 5%.

For products covered by this Protocol but not included in Annex B, the Community reserves the right to introduce ceilings of which the level will be equal to the average amount of imports into the Community over the last four years for which statistics are available, increased by 5%; for the following years, the levels of these ceilings shall be raised annually by 5%.

(b) 

Should, for two successive years, imports of a product subject to a ceiling be less than 90% of the level fixed, the Community shall suspend the application of this ceiling.

(c) 

In the event of short-term economic difficulties, the Community reserves the right, after consultation within the Joint Committee, to maintain for a year the level fixed for the preceding year.

(d) 

On 1 December each year the Community shall notify the Joint Committee of the list of products subject to ceilings in the following year and of the levels of the ceilings.

(e) 

Imports under the tariff quotas opened in accordance with Article 1 (4) shall also be set off against the ceiling levels fixed for the same products.

(f) 

Notwithstanding Article 3 of the Agreement and Articles 1 and 2 of this Protocol, when a ceiling fixed for imports of a product covered by this Protocol is reached, Common Customs Tariff duties on imports of the product in question may be reimposed until the end of the calendar year.

In this event, prior to 1 July 1977:

(i) 

Denmark ►M12  ————— ◄ and the United Kingdom shall reimpose customs duties as follows:



Years

Percentage of Common Customs Tariff duties applicable

1973

0

1974

40

1975

60

1976

80

(ii) 

Ireland shall reimpose customs duties applicable to third countries.

The customs duties specified in Articles 1 and 2 of this Protocol shall be reintroduced on 1 January of the following year.

(g) 

After 1 July 1977 the Contracting Parties shall examine within the Joint Committee the possibility of revising the percentage by which the levels of ceilings are raised, having regard to the trend of consumption and imports in the Community and to experience gained in applying this Article.

(h) 

The ceilings shall be abolished at the end of the tariff dismantling periods provided for in Articles 1 and 2 of this Protocol.

Article 4

1.  

The community as originally constituted shall retain until 31 December 1975 a minimum rate of customs duties on imports of the following products:



Common Customs Tariff heading No

Description

Minimum rate retained

91.01

Pocket-watches, wrist-watches and other watches, including stop-watches

0.35 UA per article

91.07

Watch movements (including stop-watch movements), assembled:

A.  With balance-wheel and hairspring

0.28 UA per article

91.11

Other clock and watch parts:

C.  Watch movements, unassembled:

I.  With balance-wheel and hairspring

028 UA per article

2.  
The customs duties referred to in paragraph 1 shall be abolished in two equal stages on 1 January 1976 and 1 July 1977. Notwithstanding Article 5(3) of the Agreement, duties reduced in this way shall be applied, rounded to the second decimal place.
3.  
The provisions of the Agreement shall apply to products falling within Chapter 91 of the Brussels Nomenclature provided that Switzerland applies the provisions of the Additional Agreement to the 1967 Agreement concerning products of the clock and watch industry between the Swiss Confederation and the European Economic Community and its Member States, signed in Brussels on 20 July 1972.

Any obligations laid down in the supplementary Agreement shall be considered obligations within the meaning of Article 22 of this Agreement.



SECTION Β

TREATMENT APPLICABLE TO IMPORTS INTO SWITZERLAND OF CERTAIN PRODUCTS ORIGINATING IN THE COMMUNITY

Article 5

▼M25

1.  

From 1 January 1978 customs duties on imports into Switzerland of products originating in the Community as originally constituted and in Ireland and listed in Annex C to this Protocol shall be progressively abolished in accordance with the following timetable:



Timetable

Percentage of basic duties applicable

1 January 1978

65

1 January 1979

50

1 January 1980

50

1 January 1981

35

1 January 1982

35

1 January 1983

20

1 January 1984

0

2.  

Customs duties on imports into Switzerland of products falling within Customs Cooperation Council Nomenclature heading No 4418 and originating in the Community as originally constituted and in Ireland shall be progressively abolished in accordance with the following timetable:



Timetable

Percentage of basic duties applicable

1 January 1978

65

1 January 1979

50

1 January 1980

40

1 January 1981

20

1 January 1982

0

3.  

From 1 January 1978 and by way of derogation from Article 3 of the Agreement, Switzerland reserves the right, in the light of its economic needs and administrative considerations, to apply the following customs duties to imports of products mentioned in Annex C and originating in Denmark and the United Kingdom:



Timetable

Percentage of basic duties applicable

1 January 1978

65

1 January 1979

50

1 January 1980

50

1 January 1981

35

1 January 1982

35

1 January 1983

20

1 January 1984

0

▼B

Article 6

▼M25

For products falling within Customs Cooperation Council Nomenclature heading Nos 4418, 4801 and 4807, Switzerland reserves the right to introduce, in the case of serious difficulties, indicative ceilings in accordance with the procedures defined in Article 3 of this Protocol. For imports exceeding the ceilings, customs duties not exceeding those applicable in respect of third countries may be reintroduced.

▼B

ANNEX A

List of tariff quotas for 1974

DENMARK ►M12  ————— ◄ , UNITED KINGDOM



Common Customs Tariff heading No

Description

Level (in metric tons)

Denmark

►M12  — ◄

United Kingdom

Chapter 48

PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD

 

 

 

►M25  48.01 ◄

►M25  Paper and paperboard (including cellulose wadding), in rolls or sheets: ◄

 

 

 

C.  Kraft paper and kraft board:

 

 

 

ex II.  other, excluding kraft liner and sack paper

►M12  — ◄

145

►M25  
ex F.  Other:  ◄

 

 

 

►M25  

— Bible paper, manifold (thin typing) paper; other printing paper and other writing paper, not containing mechanical wood pulp or in which mechanical wood pulp does not represent more than 5%

 ◄

►M12  — ◄

202

►M25  

— Wallpaper base

 ◄

►M12  — ◄

244

48.03

Parchment or greaseproof paper and paperboard, and imitations thereof, and glazed transparent paper, in rolls and sheets

_

►M12  — ◄

126

►M25  48.07 ◄

►M25  Paper and paperboard, impregnated, coated, surface-coloured, surface-decorated or printed (not constituting printed matter falling within Chapter 49), in rolls or sheets: ◄

 

 

 

►M25  
C.  Other:  ◄

 

 

 

►M25  

— Coated printing or writing paper

 ◄

►M12  — ◄

152

. ►M25  

— Other

 ◄

►M12  — ◄

586

►M25  48.16 ◄

►M25  Boxes, bags and other packing containers, of paper or paperboard; box files, letter trays and similar articles, of paper or paperboard, of a kind commonly used in offices, shops and the like: ◄

►M12  — ◄

 

►M25  
A.  Boxes, bags and other packing containers, of paper or paperboard  ◄

 

207

►M25  48.21 ◄

►M25  Other articles of paper pulp, paper, paperboard or cellulose wadding: ◄

 

 

 

►M25  
B.  Napkins and napkin liners, for babies, put up for retail sale  ◄

►M12  — ◄

 

►M25  
D.  Other  ◄

►M12  — ◄

147

►M25  
ex
Chapter 48  ◄

►M25  Other products falling within Chapter 48, excluding products falling within subheading 48.01 A ◄

1 261

►M12   ◄

522

ex

Chapter 49

Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans — | subject to customs duties in the Common Customs Tariff (heading Nos 49.03, 49.05 A, 49.07 A, 49.07 O II, 49.08, 49.09, 49.10, 49.11 Β)

190

►M12   ◄

756918.00  (1)

(1)   

In sterling.

ANNEX B

List of ceilings for 1973



Common Customs Tariff heading No

Description

Level

(in metric tons)

73.02

Ferro-alloys:

 

C.  Ferro-silicon

6 617

76.01

Unwrought aluminium; aluminium waste and scrap:

 

A.  Unwrought

9 824

ANNEX C

List of products for which Switzerland will reduce its duties in regard to the Community during an extended transitional period



Swiss Customs Tariff heading No

Description

▼M25

4801

Paper and paperboard (including cellulose wadding), in rolls or sheets

▼B

4803

Parchment or greaseproof paper and paperboard, and imitations thereof, and glazed transparent paper, in rolls or sheets:

20

— other

▼M25

4807

Paper and paperboard, impregnated, coated, surface-coloured, surface-decorated or printed (not constituting printed matter falling within Chapter 49), in rolls or sheets

▼B

4815

Other paper and paperboard, cut to size or shape:

22

— other

4821

Other articles of paper pulp, paper, paperboard or cellulose wadding:

20

— Tablecloths, serviettes and handkerchiefs

▼M73

PROTOCOL 2

Concerning certain processed agricultural products

Article 1

General principles

1.  
The provisions of the Agreement shall apply to products listed in Tables I and II unless otherwise specified in this Protocol.
2.  
In particular, with respect to these products, the Contracting Parties may not levy customs duties on imports or charges having equivalent effect, including agricultural components, or grant export refunds or any refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect.
3.  
The provisions of this Protocol shall likewise apply to the Principality of Liechtenstein until the application of Protocol 3 to the Agreement on the European Economic Area to the Principality of Liechtenstein.

Article 2

Application of price compensation measures

1.  
In order to take account of differences in the cost of the agricultural raw materials used in the manufacture of the products specified in Table I, the Agreement does not preclude the application of price compensation measures to these products; that is the levying of agricultural components upon import and the granting of export refunds or the granting of refunds, remissions or non-payments, partial or complete of customs duties or charges having an equivalent effect.
2.  
If a Contracting Party applies internal measures, which reduce the price of raw materials to processing industries, these measures shall be taken into account in the calculation of the price compensation amounts.

Article 3

Price compensation measures on imports

1.  
Switzerland's basic amounts for the agricultural raw materials taken into consideration in calculating the agricultural components on imports shall neither exceed the difference between the Swiss domestic reference price and the Community's domestic reference price for the respective agricultural raw material nor the Swiss import duty actually applied for the agricultural raw material when imported as such.
2.  
The Swiss import regime for products specified in Table I is laid down in Table IV.
3.  
If the Swiss domestic reference price is lower than the Community's domestic reference price, the Community may introduce the price compensation measures as laid down in Article 2 that is the levying of agricultural components upon import, in accordance with Regulation (EC) No 1460/96 as subsequently amended.

Article 4

Price compensation measures on exports

1.  
The Swiss export refunds or refunds, remissions or non-payments, partial or complete, of customs duties or charges having an equivalent effect for exports to the Community for products listed in Table I shall not exceed the difference between the Swiss domestic reference price and the Community's domestic reference price for the agricultural raw materials used in the manufacture of these products multiplied by the quantities actually used. If the Swiss domestic reference price is equal or lower than the Community's domestic reference price, the Swiss export refund or refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect shall be zero.
2.  
If the Swiss domestic reference price is lower than the Community's domestic reference price, the Community may introduce the price compensation measures as laid down in Article 2 that is the granting of export refunds, in accordance with Regulation (EC) No 1520/2000 as subsequently amended, or the granting of refunds, remissions or non-payments, partial or complete of customs duties or charges having an equivalent effect.
3.  
For sugar (HS headings 1701 , 1702 and 1703 ) used in the manufacture of products listed in Table I and Table II the Contracting Parties may not grant any export refunds or any refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect.

Article 5

Reference prices

1.  
The Community and Swiss domestic reference prices for agricultural raw materials mentioned in Articles 3 and 4 are listed in Table III.
2.  
The Contracting Parties shall periodically, at least once every year, provide to the Joint Committee the domestic reference prices of all raw materials for which price compensation measures are applied. The domestic reference prices, which are provided, shall reflect the actual price situation in the territory of the Contracting Party. They shall be the prices normally paid at the wholesale or the manufacturing stage by processing industries. If an agricultural raw material is available to the processing industry, or to a part of it, at a price lower than the one otherwise ruling on the domestic market, the domestic reference prices provided shall be adjusted accordingly.
3.  
The Joint Committee shall fix the domestic reference prices and the price differences, for agricultural raw materials listed in Table III on the basis of the information provided by the services of the European Commission and the Swiss Federal Administration. If necessary for the preservation of the relative preferential margins, the basic amounts of the agricultural raw materials listed in Table IV shall be adapted.
4.  
The Joint Committee shall review the domestic prices for agricultural raw materials mentioned in Articles 3 and 4 that are listed in Table III prior to the application of this Protocol.

Article 6

Special provision on administrative cooperation

Special provisions on administrative cooperation are laid down in the Appendix to this Protocol.

Article 7

Amendments

The Joint Committee may decide to amend the tables, the appendices to the tables and the Appendix attached to this Protocol.

TABLE I

Products subject to price compensation measures



HS heading

Description of products

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:

.10

– Yogurt:

ex .10

– – Flavoured or containing added fruit, nuts or cocoa

.90

– Other:

ex .90

– – Flavoured or containing added fruit, nuts or cocoa

0405

Butter and other fats and oils derived from milk; dairy spreads:

.20

– Dairy spreads:

ex .20

– Of a fat content, by weight, of 39% or more but less than 75%

1517

Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516 :

.10

– Margarine, excluding liquid margarine:

ex .10

– – Containing more than 10% but not more than 15% by weight of milk fats

.90

– Other:

ex .90

– – Containing more than 10% but not more than 15% by weight of milk fats

1704

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

1806

Chocolate and other food preparations containing cocoa:

1901

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

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:

1904

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included:

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:

2004

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 :

.10

– Potatoes:

ex .10

– – In the form of flour, meal or flakes

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 :

.20

– Potatoes:

ex .20

– In the form of flour, meal or flakes

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:

– Nuts, ground-nuts and other seeds, whether or not mixed together:

.11

– – Ground-nuts:

ex .11

– – – Peanut butter

2101

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

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

.12

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

ex .12

– – – Containing by weight 1,5% or more milk fat, 2,5% or more milk proteins, 5% or more sugar or 5% or more starch

.20

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

ex .20

– Containing by weight 1,5% or more milk fat, 2,5% or more milk proteins, 5% or more sugar or 5% or more starch

2103

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

.20

– Tomato ketchup and other tomato sauces

.90

– Other:

ex .90

– – Other than mango chutney, liquid

2104

Soups and broths and preparations therefor; homogenised composite food preparations

2105

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

2106

Food preparations not elsewhere specified or included:

.10

– Protein concentrates and textured protein substances:

ex .10

– – Containing more than 1% milk fats, 1% other fats or more than 5% sugars

.90

– Other

▼M78

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

.90

- Other:

ex .90

- - Containing milk components of headings No 0401 and No 0402

2208

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

.90

- Other:

ex .90

- - Other than concentrated grape juice containing added spirit

▼M73

3501

Casein, caseinates and other casein derivatives; casein glues

.10

– Casein

.90

– Other:

ex .90

– – Other than casein glues

TABLE II

Free-trade products



HS heading

Description of products

0501

Human hair, unworked, whether or not washed or scoured; waste of human hair

0502

Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair:

0503

Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material

0505

Skins and other parts or birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers

10

– Feathers of a kind used for stuffing; down

ex 90

– Other (other than for feed purposes)

0506

Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products

0507

Ivory, tortoiseshell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products

0508

Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof:

ex 00

– Other (than for feed purposes)

0509

Natural sponges of animal origin:

0510

Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved

0710

Vegetables, frozen:

40

– Sweet corn (Zea mays var. saccharata)

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:

90

– Other vegetables; mixtures of vegetables:

ex 90

– – Sweet corn (Zea mays var. saccharata)

0901

Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion:

0902

Tea, whether or not flavoured:

0903

Maté

1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included:

ex 20

– Seaweeds and other algae (other than for feed purposes)

1302

Vegetables saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:

1401

Vegetable materials of a kind used primarily for plaiting (for example bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark):

1402

Vegetable materials of a kind used primarily as stuffing or as padding (for example kapok, vegetable hair and eelgrass), whether or not put up as a layer with or without supporting material

1403

Vegetable materials of a kind used primarily in brooms or in brushes (for example broomcorn piassava, couch grass and istle), whether or not in hanks or bundles

1404

Vegetable products not elsewhere specified or included:

10

– Raw vegetable materials of a kind used primarily in dyeing and tanning

20

– Cotton linters

ex 90

– Other (other than for feed purposes)

1505

Wool grease and fatty substances derived therefrom (including lanolin):

ex 00

– Other (than for feed purposes)

1516

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

20

– Vegetable fats and oils and their fractions:

ex 20

– – Hydrogenated caster oil, so called ‘opal-wax’

1517

Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516 :

90

– Other:

ex 90

– – Edible mixtures or preparations of a kind used as mould release preparations

1518

Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas otherwise chemically modified, excluding those of heading 1516 ; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included:

ex 00

– Linoxyn

1520

Glycerol, crude; glycerol waters and glycerol lyes

1521

Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured

1522

Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes

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:

50

– Chemically pure fructose

90

– Other, including invert sugar and other sugar syrup blends containing in the dry state 50% by weight of fructose:

ex 90

– – Chemically pure maltose (other than for feed purposes)

1803

Cocoa paste, whether or not defatted:

1804

Cocoa butter, fat and oil

1805

Cocoa powder, not containing added sugar or other sweetening matter

1903

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

2001

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

90

– Other:

ex 90

– – Sweet corn (Zea mays var. saccharata); palm hearts; yams, sweet potatoes and similar edible parts of plants of heading 0714

2004

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 :

90

– Other vegetables and mixtures of vegetables:

ex 90

– – Sweet corn (Zea mays var. saccharata)

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 :

80

– Sweet corn (Zea mays var. saccharata)

2006

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised):

ex 00

– Sweet corn (Zea mays var. saccharata)

2007

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter:

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:

– Nuts, ground-nuts and other seeds, whether or not mixed together:

11

– – Ground-nuts:

ex 11

– – Ground nuts, roasted

– Other, including mixtures other than those of subheading 2008 19 :

91

– – Palm Hearts

99

– – Other:

ex 99

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

2101

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

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

11

– – Extracts, essences and concentrates:

12

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

ex 12

– – Containing no milk fats, milk proteins, sucrose, isoglucose, glucose or starch or containing by weight less than 1,5% milk fat, 2,5% milk proteins, 5% sucrose or isoglucose 5% glucose or starch

20

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

ex 20

– – Containing no milk fats, milk proteins, sucrose, isoglucose, glucose or starch or containing by weight less than 1,5% milk fat, 2,5% milk proteins, 5% sucrose or isoglucose, 5% glucose or starch

30

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

2102

Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002 ); prepared baking powders:

ex 10

– Active yeasts (other than bakers' yeast and other than for feeding purposes)

ex 20

– Inactive yeasts; other single-cell micro-organisms, dead (other than for feed purposes)

30

– Prepared baking powders

2103

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

10

– Soya sauce

30

– Mustard flour and meal and prepared mustard:

ex 30

– – Mustard flour and meal other than for feed purposes; prepared mustard

90

– Other:

ex 90

– – Mango chutney, liquid

2106

Food preparations not elsewhere specified or included:

10

– Protein concentrates and textured protein substances:

ex 10

– – Other than containing more than 1% milk fats, 1% other fats or more than 5% sugars

2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter not flavoured; ice and snow

▼M78

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

.10

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

.90

- Other:

ex .90

- - Other than fruit juice or vegetable juice diluted with water or aerated and other than containing milk components of headings No 0401 and No 0402

▼M73

2203

Beer made from malt:

2205

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

2207

Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength:

2208

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

20

– Spirits obtained by distilling grape wine or grape marc:

30

– Whiskies:

40

– Rum and tafia:

50

– Gin and Geneva:

60

– Vodka:

70

– Liqueurs and cordials:

2209

Vinegar and substitutes for vinegar obtained from acetic acid:

▼M91



TABLE III

EU and Swiss domestic reference prices

Agricultural raw material

Swiss domestic reference price

CHF per 100 kg net

EU domestic reference price

CHF per 100 kg net

Article 4(1)

Applied on Swiss side Difference Swiss / EU reference price

CHF per 100 kg net

Article 3(3)

Applied on EU side Difference Swiss / EU reference price

EUR per 100 kg net

Common wheat

50,60

20,46

30,15

0,00

Durum wheat

-

-

1,20

0,00

Rye

40,45

18,74

21,70

0,00

Barley

-

-

-

-

Maize

-

-

-

-

Common wheat flour

91,10

42,42

48,70

0,00

Whole-milk powder

601,45

321,47

280,00

0,00

Skimmed-milk powder

402,60

200,98

201,60

0,00

Butter

1 041,90

487,22

554,70

0,00

White sugar

-

-

-

-

Eggs

-

-

38,00

0,00

Fresh potatoes

40,95

27,61

13,35

0,00

Vegetable fat

-

-

170,00

0,00

▼M73

TABLE IV

Swiss Import Regime

(a) 

The customs duty for the products listed in the Appendix to this Table is an agricultural component calculated on the basis of the net mass. The standard recipes are specified in the Appendix.

▼M91

(b) 

Basic amounts for agricultural raw materials taken into account for the calculation of the agricultural components:



Agricultural raw material

Applied basic amount on the Swiss side

Art 3(2)

Applied basic amount on the EU side

Art 4(2)

CHF per 100 kg net

EUR per 100 kg net

Common wheat

24,55

0,00

Durum wheat

1,00

0,00

Rye

17,70

0,00

Barley

-

-

Maize

-

-

Common wheat flour

39,70

0,00

Whole-milk powder

227,80

0,00

Skimmed-milk powder

164,30

0,00

Butter

452,10

0,00

White sugar

-

-

Eggs

30,95

0,00

Fresh potatoes

10,90

0,00

Vegetable fat

138,55

0,00

▼M78

(c) 

The customs duty for the products listed in the table below is zero.



Swiss tariff heading

Comments

1901.9099

 

1904.9020

 

1905.9040

 

2103.2000

 

ex 2103.9000

Other than mango chutney, liquid

2104.1000

 

2106.9010

 

2106.9024

 

2106.9029

 

2106.9030

 

2106.9040

 

2106.9099

 

ex 2202.9090

Containing milk components of headings 0401 and 0402

2208.9010

 

2208.9099

 

▼M73

(d) 

As from the application of this Protocol the customs duties for the products listed in the table below are reduced to zero in three equal yearly steps.



Swiss tariff heading

Applied duty as from the entry into force

Applied duty as from one year after the entry into force

Applied duty as from two years after the entry into force

CHF per 100 kg gross

CHF per 100 kg gross

CHF per 100 kg gross

2208.9021

27,30

13,70

0,00

2208.9022

46,70

23,30

0,00

(e) 

The tariff headings set out in this Table refer to those applicable in Switzerland on 1 January 2002. Notwithstanding Article 12bis of the Agreement, the terms of this Table will not be affected by any changes that may be made in the tariff nomenclature.

▼M78

Appendix



Swiss tariff heading

Comments

Common wheat

Durum wheat

Rye

Barley

Maize

Common wheat flour

Whole-milk powder

Skimmed-milk powder

Butter

Sugar

Eggs

Fresh potatoes

Vegetable fat

Kg of raw material per 100 kg net of finished product

1901.2099

 

 

 

 

 

 

90

 

 

 

20

 

 

 

▼M73

Appendix to Protocol 2

Provisions on administrative cooperation

1. The Contracting Parties agree that administrative cooperation is essential for the implementation and the control of the preferential treatment granted under this Protocol and underline their commitment to combat irregularities and fraud in customs and related matters.

2. Where a Contracting Party has made a finding, on the basis of objective information, of a failure to provide administrative cooperation and/or of irregularities or fraud under this Protocol, the Contracting Party concerned may temporarily suspend the relevant preferential treatment of the product(s) concerned in accordance with this Annex.

3. For the purpose of this Appendix a failure to provide administrative cooperation shall mean, inter alia:

(a) 

a repeated failure to respect the obligations to verify the originating status of the product(s) concerned;

(b) 

a repeated refusal or undue delay in carrying out and/or communicating the results of subsequent verification of the proof of origin;

(c) 

a repeated refusal or undue delay in obtaining authorisation to conduct administrative cooperation missions to verify the authenticity of documents or accuracy of information relevant to the granting of the preferential treatment in question.

For the purpose of this Appendix a finding of irregularities or fraud may be made, inter alia, where there is a rapid increase, without satisfactory explanation, in imports of goods exceeding the usual level of production and export capacity of the other Contracting Party that is linked to objective information concerning irregularities or fraud.

4. The application of a temporary suspension shall be subject to the following conditions:

(a) 

the Contracting Party which has made a finding, on the basis of objective information, of a failure to provide administrative cooperation and/or of irregularities or fraud in customs and related matters shall without undue delay notify the Joint Committee of its finding together with the objective information and enter into consultations within the Joint Committee, on the basis of all relevant information and objective findings, with a view to reaching a solution acceptable to both Contracting Parties;

(b) 

where the Contracting Parties have entered into consultations within the Joint Committee as above and have failed to agree on an acceptable solution within three months following the notification, the Contracting Party concerned may temporarily suspend the relevant preferential treatment of the product(s) concerned. A temporary suspension shall be notified to the Joint Committee without undue delay;

(c) 

temporary suspensions under this Appendix shall be limited to that necessary to protect the financial interests of the Contracting Party concerned. They shall not exceed a period of six months, which may be renewed. Temporary suspensions shall be notified immediately after their adoption to the Joint Committee. They shall be subject to periodic consultations within the Joint Committee in particular with a view to their termination as soon as the conditions for their application are no longer given;

5. At the same time as the notification to the Joint Committee under paragraph 4(a) of this Appendix, the Contracting Party concerned should publish a notice to importers in its Official Journal. The notice to importers should indicate for the product concerned that there is a finding, on the basis of objective information, of a failure to provide administrative cooperation and/or of irregularities or fraud.

▼M92

PROTOCOL 3

concerning the definition of the concept of 'originating products' and methods of administrative cooperation

Article 1

Applicable rules of origin

1.  
For the purpose of implementing the Agreement, Appendix I and the relevant provisions of Appendix II to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin ( 1 ) ('the Convention'), as last amended and published in the Official Journal of the European Union, shall apply.
2.  
All references to the 'relevant agreement' in Appendix I and in the relevant provisions of Appendix II to the Convention shall be construed so as to mean the Agreement.
3.  
Notwithstanding Articles 16(5) and 21(3) of Appendix I to the Convention, where cumulation involves only EFTA States, the Faroe Islands, the European Union, the Republic of Turkey, the participants in the Stabilisation and Association Process, the Republic of Moldova, Georgia and Ukraine, the proof of origin may be a movement certificate EUR.1 or an origin declaration.

Article 2

Alternative applicable rules of origin

1.  
Notwithstanding Article 1 of this Protocol, for the purpose of implementing the Agreement, products which acquire preferential origin in accordance with the alternative applicable rules of origin set out in Appendix A to this Protocol ('Transitional rules') shall also be considered as originating in the European Union or in Switzerland.
2.  
The Transitional rules shall apply until the amendment of the Convention on which the Transitional rules are based enters into force.

Article 3

Dispute settlement

1.  
Where disputes arise in relation to the verification procedures set out in Article 32 of Appendix I to the Convention or in Article 34 of Appendix A to this Protocol that cannot be settled between the customs authorities requesting the verification and the customs authorities responsible for carrying out that verification, they shall be submitted to the Joint Committee.
2.  
In all cases, the settlement of disputes between the importer and the customs authorities of the importing country shall take place under the legislation of that country.

Article 4

Amendments to the Protocol

The Joint Committee may decide to amend the provisions of this Protocol.

Article 5

Withdrawal from the Convention

1.  
Should either the European Union or Switzerland give notice in writing to the depositary of the Convention of their intention to withdraw from the Convention according to Article 9 thereof, the European Union and Switzerland shall immediately enter into negotiations on rules of origin for the purpose of implementing the Agreement.
2.  
Until the entry into force of such newly negotiated rules of origin, the rules of origin contained in Appendix I and, where appropriate, the relevant provisions of Appendix II to the Convention, applicable at the moment of withdrawal, shall continue to apply to the Agreement. However, from the moment of withdrawal, the rules of origin contained in Appendix I and, where appropriate, the relevant provisions of Appendix II to the Convention shall be construed so as to allow bilateral cumulation only between the European Union and Switzerland.

Appendix A

ALTERNATIVE APPLICABLE RULES OF ORIGIN

Rules for optional application among Contracting Parties to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin, pending the conclusion and entry into force of the amendment of the Convention

('the Rules' or 'the Transitional rules')

DEFINITION OF THE CONCEPT OF 'ORIGINATING PRODUCTS' AND METHODS OF ADMINISTRATIVE COOPERATION

TABLE OF CONTENTS

OBJECTIVES

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

TITLE II

DEFINITION OF THE CONCEPT OF 'ORIGINATING PRODUCTS'

Article 2

General requirements

Article 3

Wholly obtained products

Article 4

Sufficient working or processing

Article 5

Tolerance rule

Article 6

Insufficient working or processing

Article 7

Cumulation of origin

Article 8

Conditions for the application of cumulation of origin

Article 9

Unit of qualification

Article 10

Sets

Article 11

Neutral elements

Article 12

Accounting segregation

TITLE III

TERRITORIAL REQUIREMENTS

Article 13

Principle of territoriality

Article 14

Non-alteration

Article 15

Exhibitions

TITLE IV

DRAWBACK OR EXEMPTION

Article 16

Drawback of or exemption from customs duties

TITLE V

PROOF OF ORIGIN

Article 17

General requirements

Article 18

Conditions for making out an origin declaration

Article 19

Approved exporter

Article 20

Procedure for issue of a movement certificate EUR.1

Article 21

Movement certificates EUR.1 issued retrospectively

Article 22

Issue of a duplicate movement certificate EUR.1

Article 23

Validity of proof of origin

Article 24

Free zones

Article 25

Importation requirements

Article 26

Importation by instalments

Article 27

Exemption from proof of origin

Article 28

Discrepancies and formal errors

Article 29

Supplier's declarations

Article 30

Amounts expressed in euro

TITLE VI

PRINCIPLES OF COOPERATION AND DOCUMENTARY EVIDENCE

Article 31

Documentary evidence, preservation of proofs of origin and supporting documents

Article 32

Dispute settlement

TITLE VII

ADMINISTRATIVE COOPERATION

Article 33

Notification and cooperation

Article 34

Verification of proofs of origin

Article 35

Verification of supplier's declarations

Article 36

Penalties

TITLE VIII

APPLICATION OF APPENDIX A

Article 37

European Economic Area

Article 38

Liechtenstein

Article 39

Republic of San Marino

Article 40

Principality of Andorra

Article 41

Ceuta and Melilla

List of Annexes

ANNEX I:

Introductory notes to the list in Annex II

ANNEX II:

List of working or processing required to be carried out on non-originating materials in order for the product manufactured to obtain originating status

ANNEX III:

Text of the origin declaration

ANNEX IV:

Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1

ANNEX V:

Special conditions concerning products originating in Ceuta and Melilla

ANNEX VI:

Supplier's declaration

ANNEX VII:

Long-term supplier's declaration

OBJECTIVES

These Rules are optional. They are intended to apply on a provisional basis, pending the conclusion and entry into force of the amendment of the Regional Convention on pan-Euro-Mediterranean preferential rules of origin ('PEM Convention' or 'Convention'). These Rules will apply bilaterally to trade between those Contracting Parties that agree to refer to them or include them in their bilateral preferential trade agreements. These Rules are intended to apply as an alternative to the rules of the Convention, which, as provided by the Convention, are without prejudice to the principles laid down in the relevant agreements and other related bilateral agreements among Contracting Parties. Accordingly, these Rules will not be mandatory, but optional. They may be applied by economic operators that desire to claim preferences based on these Rules instead of on the basis of the rules of the Convention.

These Rules are not intended to modify the Convention. The Convention continues to apply in full between the Contracting Parties to the Convention. These Rules will not alter the rights and obligations of the Contracting Parties under the Convention.

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purposes of these Rules:

(a) 

'applying Contracting Party' means a Contracting Party to the PEM Convention that incorporates these Rules in its bilateral preferential trade agreements with another Contracting Party to the PEM Convention and includes the Parties to the Agreement;

(b) 

'chapters', 'headings' and 'subheadings' mean the chapters, the headings and the subheadings (four- or six-digit codes) used in the nomenclature which makes up the Harmonized Commodity Description and Coding System ('Harmonised System') with the changes pursuant to the Recommendation of 26 June 2004 of the Customs Cooperation Council;

(c) 

'classified' means the classification of a good under a particular heading or subheading of the Harmonised System;

(d) 

'consignment' means products which are either:

(i) 

sent simultaneously from one exporter to one consignee; or

(ii) 

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;

(e) 

'customs authorities of the Party or applying Contracting Party' for the European Union means any of the customs authorities of the Member States of the European Union;

(f) 

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

(g) 

'ex-works price' means the price paid for the product ex works to the manufacturer in the Party in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used and all other costs related to its production, minus any internal taxes which are, or may be, repaid when the product obtained is exported. Where the last working or processing has been subcontracted to a manufacturer, the term 'manufacturer' refers to the enterprise that has employed the subcontractor.

Where the actual price paid does not reflect all costs related to the manufacturing of the product which are actually incurred in the Party, the ex-works price means the sum of all those costs, minus any internal taxes which are, or may be, repaid when the product obtained is exported;

(h) 

'fungible material' or 'fungible product' means material or product that is of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another;

(i) 

'goods' means both material and product;

(j) 

'manufacture' means any kind of working or processing, including assembly;

(k) 

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

(l) 

'maximum content of non-originating materials' means the maximum content of non-originating materials which is permitted in order to consider a manufacture to be working or processing sufficient to confer originating status on the product. It may be expressed as a percentage of the ex-works price of the product or as a percentage of the net weight of these materials used falling under a specified group of chapters, chapter, heading or subheading;

(m) 

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

(n) 

'territory' includes the land territory, internal waters and the territorial sea of a Party;

(o) 

'value added' shall be taken to be the ex-works price of the product minus the customs value of each of the materials incorporated which originate in the other applying Contracting Parties with which cumulation is applicable or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the exporting Party;

(p) 

'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 exporting Party. Where the value of the originating materials used needs to be established, this point shall be applied mutatis mutandis.

TITLE II

DEFINITION OF THE CONCEPT OF 'ORIGINATING PRODUCTS'

Article 2

General requirements

For the purpose of implementing the Agreement, the following products shall be considered as originating in a Party when exported to the other Party:

(a) 

products wholly obtained in a Party, within the meaning of Article 3;

(b) 

products obtained in a Party incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in that Party within the meaning of Article 4.

Article 3

Wholly obtained products

1.  

The following shall be considered as wholly obtained in a Party when exported to the other Party:

(a) 

mineral products and natural water extracted from its soil or from its seabed;

(b) 

plants, including aquatic plants, and vegetable products grown or harvested there;

(c) 

live animals born and raised there;

(d) 

products from live animals raised there;

(e) 

products from slaughtered animals born and raised there;

(f) 

products obtained by hunting or fishing conducted there;

(g) 

products of aquaculture where the fish, crustaceans, molluscs and other aquatic invertebrates are born or raised there from eggs, larvae, fry or fingerlings;

(h) 

products of sea fishing and other products taken from the sea outside any territorial sea by its vessels;

(i) 

products made on board its factory ships exclusively from products referred to in point (h);

(j) 

used articles collected there fit only for the recovery of raw materials;

(k) 

waste and scrap resulting from manufacturing operations conducted there;

(l) 

products extracted from the seabed or below the seabed which is situated outside its territorial sea but where it has exclusive exploitation rights;

(m) 

goods produced there exclusively from the products specified in points (a) to (l).

2.  

The terms 'its vessels' and 'its factory ships' in points (h) and (i) of paragraph 1 respectively shall apply only to vessels and factory ships which meet each of the following requirements:

(a) 

they are registered in the exporting or the importing Party;

(b) 

they sail under the flag of the exporting or the importing Party;

(c) 

they meet one of the following conditions:

(i) 

they are at least 50 % owned by nationals of the exporting or the importing Party; or

(ii) 

they are owned by companies which:

— 
have their head office and their main place of business in the exporting or the importing Party; and
— 
are at least 50 % owned by the exporting or the importing Party or public entities or nationals of these Parties.
3.  
For the purpose of paragraph 2, when the exporting or the importing Party is the European Union, it means the Member States of the European Union.
4.  
For the purpose of paragraph 2, the EFTA States are to be considered as one applying Contracting Party.

Article 4

Sufficient working or processing

1.  
Without prejudice to paragraph 3 of this Article and to Article 6, products which are not wholly obtained in a Party shall be considered to be sufficiently worked or processed when the conditions laid down in the list in Annex II for the goods concerned are fulfilled.
2.  
If a product which has obtained originating status in a Party in accordance with paragraph 1 is used as a material in the manufacture of another product, no account shall be taken of the non-originating materials which may have been used in its manufacture.
3.  
The determination of whether the requirements of paragraph 1 are met, shall be carried out for each product.

However, where the relevant rule is based on compliance with a maximum content of non-originating materials, the customs authorities of the Parties may authorise exporters to calculate the ex-works price of the product and the value of the non-originating materials on an average basis as set out in paragraph 4, in order to take into account the fluctuations in costs and currency rates.

4.  
Where the second subparagraph of paragraph 3 applies, an average ex-works price of the product and average value of non-originating materials used shall be calculated respectively on the basis of the sum of the ex-works prices charged for all sales of the same products carried out during the preceding fiscal year and the sum of the value of all the non-originating materials used in the manufacture of the same products over the preceding fiscal year as defined in the exporting Party, or, where figures for a complete fiscal year are not available, a shorter period which should not be less than three months.
5.  
Exporters having opted for calculation on an average basis shall consistently apply such a method during the year following the fiscal year of reference, or, where appropriate, during the year following the shorter period used as a reference. They may cease to apply such a method where during a given fiscal year, or a shorter representative period of no less than three months, they record that the fluctuations in costs or currency rates which justified the use of such a method have ceased.
6.  
The averages referred to in paragraph 4 shall be used as the ex-works price and the value of non-originating materials, respectively, for the purpose of establishing compliance with the maximum content of non-originating materials.

Article 5

Tolerance rule

1.  

By way of derogation from Article 4 and subject to paragraphs 2 and 3 of this Article, non-originating materials which, according to the conditions set out in the list in Annex II, are not to be used in the manufacture of a given product may nevertheless be used, provided that their total net weight or value assessed for the product does not exceed:

(a) 

15 % of the net weight of the product falling within Chapters 2 and 4 to 24, other than processed fishery products of Chapter 16;

(b) 

15 % of the ex-works price of the product for products other than those covered by point (a).

This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonised System, for which the tolerances mentioned in Notes 6 and 7 of Annex I shall apply.

2.  
Paragraph 1 of this Article shall not allow to exceed any of the percentages for the maximum content of non-originating materials as specified in the rules laid down in the list in Annex II.
3.  
Paragraphs 1 and 2 of this Article shall not apply to products wholly obtained in a Party within the meaning of Article 3. However, without prejudice to Article 6 and Article 9(1), the tolerance provided for in those provisions shall nevertheless apply to product for which the rule laid down in the list in Annex II requires that the materials which are used in the manufacture of that product are wholly obtained.

Article 6

Insufficient working or processing

1.  

Without prejudice to paragraph 2 of this Article, the following operations shall be considered to be insufficient working or processing to confer the status of an originating product, whether or not the requirements of Article 4 are satisfied:

(a) 

preserving operations to ensure that the products remain in good condition during transport and storage;

(b) 

breaking-up and assembly of packages;

(c) 

washing, cleaning; removal of dust, oxide, oil, paint or other coverings;

(d) 

ironing or pressing of textiles;

(e) 

simple painting and polishing operations;

(f) 

husking and partial or total milling of rice; polishing, and glazing of cereals and rice;

(g) 

operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal sugar;

(h) 

peeling, stoning and shelling, of fruits, nuts and vegetables;

(i) 

sharpening, simple grinding or simple cutting;

(j) 

sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);

(k) 

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

(l) 

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

(m) 

simple mixing of products, whether or not of different kinds;

(n) 

mixing of sugar with any material;

(o) 

simple addition of water or dilution or dehydratation or denaturation of products;

(p) 

simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;

(q) 

slaughter of animals;

(r) 

a combination of two or more operations specified in points (a) to (q).

2.  
All the operations carried out in the exporting Party on a given product shall be taken into account 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

Cumulation of origin

1.  
Without prejudice to Article 2, products shall be considered as originating in the exporting Party when exported to the other Party if they are obtained there, incorporating materials originating in any applying Contracting Party other than the exporting Party provided that the working or processing carried out in the exporting Party goes beyond the operations referred to in Article 6. It shall not be necessary for such materials to have undergone sufficient working or processing.
2.  
Where the working or processing carried out in the exporting Party does not go beyond the operations referred to in Article 6, the product obtained by incorporating materials originating in any other applying Contracting Party, shall be considered as originating in the exporting Party only where the value added there is greater than the value of the materials used originating in any of the other applying Contracting Parties. If this is not so, the product obtained shall be considered as originating in the applying Contracting Party which accounts for the highest value of originating materials used in the manufacture in the exporting Party.
3.  
Without prejudice to Article 2, and with the exclusion of products falling within Chapters 50 to 63, working or processing carried out in an applying Contracting Party other than the exporting Party shall be considered as having been carried out in the exporting Party when the products obtained undergo subsequent working or processing in this exporting Party.
4.  
Without prejudice to Article 2, for products falling within Chapters 50 to 63 and only for the purpose of bilateral trade between the Parties, working or processing carried out in the importing Party shall be considered as having been carried out in the exporting Party when the products undergo subsequent working or processing in this exporting Party.

For the purpose of this paragraph, the participants in the European Union's Stabilisation and Association process and the Republic of Moldova are to be considered as one applying Contracting Party.

5.  
The Parties may opt to extend the application of paragraph 3 of this Article on importation of products falling within Chapters 50 to 63 unilaterally. A Party that opts for such extension shall notify the other Party and inform the European Commission in accordance with Article 8(2).
6.  
For the purpose of cumulation within the meaning of paragraphs 3 to 5 of this Article, the originating products shall be considered as originating in the exporting Party only if the working or processing undergone there goes beyond the operations referred to in Article 6.
7.  
Products originating in the applying Contracting Parties referred to in paragraph 1 which do not undergo any working or processing in the exporting Party shall retain their origin if exported into one of the other applying Contracting Parties.

Article 8

Conditions for the application of cumulation of origin

1.  

The cumulation provided for in Article 7 may be applied only provided that:

(a) 

a preferential trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade 1994 (GATT) is applicable between the applying Contracting Parties involved in the acquisition of the originating status and the applying Contracting Party of destination; and

(b) 

goods have obtained originating status by the application of rules of origin identical to those given in these Rules.

2.  
Notices indicating the fulfilment of the necessary requirements to apply cumulation shall be published in the Official Journal of the European Union (C series) and in an official publication in Switzerland, in accordance with its own procedures.

The cumulation provided for in Article 7 shall apply from the date indicated in those notices.

The Parties shall provide the European Commission with details of the relevant agreements concluded with other applying Contracting Parties, including the dates of entry into force of these Rules.

3.  
The proof of origin should include the statement in English 'CUMULATION APPLIED WITH (name of the relevant applying Contracting Party/Parties in English)' when products obtained the originating status by application of cumulation of origin in accordance with Article 7.

In cases where a movement certificate EUR.1 is used as a proof of origin, that statement shall be made in Box 7 of the movement certificate EUR.1.

4.  
The Parties may decide, for the products exported to them that obtained the originating status in the exporting Party by application of cumulation of origin in accordance with Article 7, to waive the obligation of including on the proof of origin the statement referred to in paragraph 3 of this Article ( 2 ).

The Parties shall notify the waiver to the European Commission in accordance with Article 8(2).

Article 9

Unit of qualification

1.  

The unit of qualification for the application of these Rules shall be the particular product which is considered to be the basic unit when determining classification using the nomenclature of the Harmonised System. It follows that:

(a) 

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

(b) 

when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each individual item shall be taken into account when applying these Rules.

2.  
Where under General Rule 5 of the Harmonised System packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.
3.  
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 ex-works price thereof shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.

Article 10

Sets

Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when all the component products are originating.

When a set is composed of originating and non-originating products, the set as a whole shall however be regarded as originating, provided that the value of the non-originating products does not exceed 15 % of the ex-works price of the set.

Article 11

Neutral elements

In order to determine whether a product is an originating product, no account shall be taken of 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) 

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

Article 12

Accounting segregation

1.  
If originating and non-originating fungible materials are used in the working or processing of a product, economic operators may ensure the management of materials using the accounting segregation method, without keeping the materials on separate stocks.
2.  
Economic operators may ensure the management of originating and non-originating fungible products of heading 1701 using the accounting segregation method, without keeping the products on separate stocks.
3.  
The Parties may require that the application of accounting segregation is subject to prior authorisation by the Customs authorities. The Customs authorities may grant the authorisation subject to any conditions they deem appropriate and shall monitor the use made of the authorisation. The Customs authorities may withdraw the authorisation whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other conditions laid down in these Rules.

Through the use of accounting segregation it must be ensured that, at any time, no more products can be considered as 'originating in the exporting Party' than would have been the case if a method of physical segregation of the stocks had been used.

The method shall be applied and the application thereof shall be recorded on the basis of the general accounting principles applicable in the exporting Party.

4.  
The beneficiary of the method referred to in paragraphs 1 and 2 shall make out or apply for proofs of origin for the quantity of products which may be considered as originating in the exporting Party. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed.

TITLE III

TERRITORIAL REQUIREMENTS

Article 13

Principle of territoriality

1.  
The conditions set out in Title II shall be fulfilled without any interruption in the Party concerned.
2.  

If originating products exported from a Party to another country are returned, they shall be considered to be non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:

(a) 

the products returned are the same as those which were exported; and

(b) 

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

3.  

The obtention of originating status in accordance with the conditions set out in Title II shall not be affected by working or processing done outside the exporting Party on materials exported from this Party and subsequently re-imported there, provided:

(a) 

those materials are wholly obtained in the exporting Party or have undergone working or processing beyond the operations referred to in Article 6 prior to being exported; and

(b) 

it can be demonstrated to the satisfaction of the customs authorities that:

(i) 

the re-imported products have been obtained by working or processing the exported materials; and

(ii) 

the total added value acquired outside the exporting Party by applying this Article does not exceed 10 % of the ex-works price of the end product for which originating status is claimed.

4.  
For the purposes of paragraph 3 of this Article, the conditions for obtaining originating status set out in Title II shall not apply to working or processing done outside the exporting Party. However, where, in the list in Annex II, a rule setting a maximum value for all the non-originating materials incorporated is applied in determining the originating status of the end product, the total value of the non-originating materials incorporated in the territory of the exporting Party, taken together with the total added value acquired outside this Party by applying this Article, shall not exceed the stated percentage.
5.  
For the purposes of applying paragraphs 3 and 4, 'total added value' shall be taken to mean all costs arising outside the exporting Party, including the value of the materials incorporated there.
6.  
Paragraphs 3 and 4 of this Article shall not apply to products which do not fulfil the conditions set out in the list in Annex II or which can be considered sufficiently worked or processed only if the general tolerance fixed in Article 5 is applied.
7.  
Any working or processing of the kind covered by this Article and done outside the exporting Party shall be done under the outward processing arrangements, or similar arrangements.

Article 14

Non-alteration

1.  
The preferential treatment provided for under the Agreement shall apply only to products satisfying the requirements of these Rules and declared for importation in a Party provided that those products are the same as those exported from the exporting Party. They shall not have been altered, transformed in any way or subjected to operations other than to preserve them in good condition or than adding or affixing marks, labels, seals or any documentation to ensure compliance with specific domestic requirements of the importing Party carried out under customs supervision in the third country(ies) of transit or splitting prior to being declared for home use.
2.  
Storage of products or consignments may take place provided they remain under customs supervision in the third country(ies) of transit.
3.  
Without prejudice to Title V of this Appendix, the splitting of consignments may take place, provided they remain under customs supervision in the third country(ies) of splitting.
4.  

In the case of doubt, the importing Party may request the importer or its representative to submit at any time all appropriate documents to provide evidence of compliance with this Article, which may be given by any documentary evidence, and notably by:

(a) 

contractual transport documents such as bills of lading;

(b) 

factual or concrete evidence based on marking or numbering of packages;

(c) 

a certificate of non-manipulation provided by the customs authorities of the country(ies) of transit or splitting or any other documents demonstrating that the goods remained under customs supervision in the country(ies) of transit or splitting; or

(d) 

any evidence related to the goods themselves.

Article 15

Exhibitions

1.  

Originating products, sent for exhibition in a country other than with which cumulation is applicable in accordance with Articles 7 and 8 and sold after the exhibition for importation in a Party, shall benefit on importation from the relevant agreement provided it is shown to the satisfaction of the customs authorities that:

(a) 

an exporter has consigned the products from a Party 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 another Party;

(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 shall be issued or made out in accordance with Title V of this Appendix and submitted to the customs authorities of the importing Party in the normal manner. The name and address of the exhibition shall be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.
3.  
Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.

TITLE IV

DRAWBACK OR EXEMPTION

Article 16

Drawback of or exemption from customs duties

1.  
Non-originating materials used in the manufacture of products falling within Chapters 50 to 63 of the Harmonised System originating in a Party for which a proof of origin is issued or made out in accordance with Title V of this Appendix shall not be subject in the exporting Party 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 exporting Party to materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there.
3.  
The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.
4.  
The prohibition in paragraph 1 of this Article shall not apply to trade between the Parties for products that obtained originating status by application of cumulation of origin covered by Article 7(4) or (5).

TITLE V

PROOF OF ORIGIN

Article 17

General requirements

1.  

Products originating in one of the Parties shall, on importation into the other Party, benefit from the provisions of the Agreement upon submission of one of the following proofs of origin:

(a) 

a movement certificate EUR.1, a specimen of which appears in Annex IV to this Appendix;

(b) 

in the cases specified in Article 18(1), a declaration, subsequently referred to as the 'origin declaration' 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; the text of the origin declaration appears in Annex III to this Appendix.

2.  
Notwithstanding paragraph 1 of this Article, originating products within the meaning of these Rules shall, in the cases specified in Article 27, benefit from the provisions of the Agreement without it being necessary to submit any of the proofs of origin referred to in paragraph 1 of this Article.
3.  
Without prejudice to paragraph 1, the Parties may agree that, for the preferential trade between them, proofs of origin listed in points (a) and (b) of paragraph 1 are replaced by statements on origin made out by exporters registered in an electronic database in accordance with the internal legislation of the Parties.

The use of a statement on origin made out by the exporters registered in an electronic database agreed by two or more applying Contracting Parties shall not impede the use of diagonal cumulation with other applying Contracting Parties.

4.  
For the purposes of paragraph 1, the Parties may agree to establish a system that allows proofs of origin listed in points (a) and (b) of paragraph 1 to be issued electronically and/or submitted electronically.
5.  
For the purpose of Article 7, if Article 8(4) applies, the exporter established in an applying Contracting Party who issues, or applies for, a proof of origin on the basis of another proof of origin which benefits from a waiver from the obligation to include the statement as otherwise required by Article 8(3) shall take all necessary steps to ensure that the conditions for applying cumulation are fulfilled and shall be prepared to submit all relevant documents to the customs authorities.

Article 18

Conditions for making out an origin declaration

1.  

An origin declaration as referred to in point (b) of Article 17(1) may be made out:

(a) 

by an approved exporter within the meaning of Article 19; or

(b) 

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

2.  
An origin declaration may be made out if the products can be considered as originating in an applying Contracting Party and fulfil the other requirements of these Rules.
3.  
The exporter making out an origin declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting Party, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of these Rules.
4.  
An origin 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 III to this Appendix, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the national law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters.
5.  
Origin declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 19 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting Party a written undertaking that he accepts full responsibility for any origin declaration which identifies him as if it had been signed in manuscript by him.
6.  
An origin declaration may be made out by the exporter when the products to which it relates are exported, or after exportation (the 'retrospective origin declaration') on condition that it is presented in the importing country within two years after the importation of the products to which it relates.

Where the splitting of a consignment takes place in accordance with Article 14(3) and provided that the same two-year deadline is respected, the retrospective origin declaration shall be made out by the approved exporter of the exporting Party of the products.

Article 19

Approved exporter

1.  
The customs authorities of the exporting Party may, subject to national requirements, authorise any exporter established in that Party (the 'approved exporter'), to make out origin declarations irrespective of the value of the products concerned.
2.  
An exporter who requests such authorisation must offer, to the satisfaction of the customs authorities, all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of these Rules.
3.  
The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the origin declaration.
4.  
The customs authorities shall verify the proper use of an authorisation. They may withdraw the authorisation if the approved exporter makes improper use of it and shall do so if the approved exporter no longer offers the guarantees referred to in paragraph 2.

Article 20

Procedure for issuing of a movement certificate EUR.1

1.  
A movement certificate EUR.1 shall be issued by the customs authorities of the exporting Party on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorised representative.
2.  
For that purpose, the exporter or his authorised representative shall fill in both the movement certificate EUR.1 and the application form, specimens of which appear in Annex IV to this Appendix. Those forms shall be completed in one of the languages in which the Agreement is drawn up and in accordance with the provisions of the national law of the exporting country. If the completion of the forms is done in handwriting, they shall be completed in ink in printed characters. The description of the products shall be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line shall be drawn below the last line of the description, the empty space being crossed through.
3.  
The movement certificate EUR.1 shall include the statement in English 'TRANSITIONAL RULES' in box 7.
4.  
The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting Party where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of these Rules.
5.  
A movement certificate EUR.1 shall be issued by the customs authorities of the exporting Party if the products concerned can be considered as products originating and fulfil the other requirements of these Rules.
6.  
The customs authorities issuing movement certificates EUR.1 shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of these Rules. For that 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. They shall also ensure that the forms referred to in paragraph 2 of this Article 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.
7.  
The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the movement certificate EUR.1.
8.  
A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.

Article 21

Movement certificates EUR.1 issued retrospectively

1.  

Notwithstanding Article 20(8), a movement certificate EUR.1 may 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;

(b) 

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

(c) 

the final destination of the products concerned was not known at the time of exportation and was determined during their transportation or storage and after possible splitting of consignments in accordance with Article 14(3);

(d) 

a movement certificate EUR.1 or EUR.MED was issued in accordance with the rules of the PEM Convention for products that are also originating in accordance with these Rules; the exporter shall take all necessary steps to ensure that the conditions to apply cumulation are fulfilled and be prepared to submit to the customs authorities all relevant documents proving that the product is originating in accordance with these Rules; or

(e) 

a movement certificate EUR.1 was issued on the basis of Article 8(4) and the application of Article 8(3) is required at importation in another applying Contracting Party.

2.  
For the implementation of paragraph 1, the exporter shall indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.
3.  
The customs authorities may issue a movement certificate EUR.1 retrospectively within two years from the date of exportation and only after verifying that the information supplied in the exporter's application complies with that in the corresponding file.
4.  
In addition to the requirement under Article 20(3), movement certificates EUR.1 issued retrospectively shall be endorsed with the following phrase in English: 'ISSUED RETROSPECTIVELY'.
5.  
The endorsement referred to in paragraph 4 shall be inserted in Box 7 of the movement certificate EUR.1.

Article 22

Issue of a duplicate movement certificate EUR.1

1.  
In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.
2.  
In addition to the requirement under Article 20(3), the duplicate issued in accordance with paragraph 1 of this Article shall be endorsed with the following word in English: 'DUPLICATE'.
3.  
The endorsement referred to in paragraph 2 shall be inserted in Box 7 of the duplicate movement certificate EUR.1.
4.  
The duplicate, which shall bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.

Article 23

Validity of proof of origin

1.  
A proof of origin shall be valid for ten months from the date of issue or making out in the exporting Party, and shall be submitted within that period to the customs authorities of the importing Party.
2.  
Proofs of origin which are submitted to the customs authorities of the importing Party after the period of validity referred to in paragraph 1 may be accepted for the purpose of applying the tariff preferences, where failure to submit those documents by the final date set is due to exceptional circumstances.
3.  
In other cases of belated presentation, the customs authorities of the importing Party may accept the proofs of origin where the products have been presented to customs before the said final date.

Article 24

Free zones

1.  
The Parties 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 way of derogation from paragraph 1, when products originating in an applying Contracting Party are imported into a free zone under cover of a proof of origin and undergo treatment or processing, a new proof or origin may be issued or made out, if the treatment or processing undergone complies with these Rules.

Article 25

Importation requirements

Proofs of origin shall be submitted to the customs authorities of the importing Party in accordance with the procedures applicable in that Party.

Article 26

Importation by instalments

Where, at the request of the importer and subject to the conditions laid down by the customs authorities of the importing Party, dismantled or non-assembled products within the meaning of General Rule 2(a) for the interpretation of the Harmonised System falling within Sections XVI and XVII or headings 7308 and 9406 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 27

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 these Rules and where there is no doubt as to the veracity of such a declaration.
2.  

Imports shall not be considered as imports by way of trade if all the following conditions are met:

(a) 

the imports are occasional;

(b) 

the imports consist solely of products for the personal use of the recipients or travellers or their families;

(c) 

it is evident from the nature and quantity of the products that no commercial purpose is in view.

3.  
The total value of those products shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers' personal luggage.

Article 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 that document does correspond to the products submitted.
2.  
Obvious formal errors such as typing errors on a proof of origin shall not cause the documents referred to in paragraph 1 of this Article to be rejected if those errors are not such as to create doubts concerning the correctness of the statements made in those documents.

Article 29

Supplier's declarations

1.  
When a movement certificate EUR.1 is issued or an origin declaration is made out in a Party for originating products, in the manufacture of which goods coming from another applying Contracting Party which have undergone working or processing there without having obtained preferential originating status have been used in accordance with Article 7(3) or Article 7(4) account shall be taken of the supplier's declaration given for those goods in accordance with this Article.
2.  
The supplier's declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone in an applying Contracting Party by the goods concerned for the purpose of determining whether the products in the manufacture of which those goods are used, may be considered as products originating in the exporting Party and fulfil the other requirements of these Rules.
3.  
A separate supplier's declaration shall, except in the cases referred to in paragraph 4, be made out by the supplier for each consignment of goods in the form prescribed in Annex VI on a sheet of paper annexed to the invoice, the delivery note or any other commercial document describing the goods concerned in sufficient detail to enable them to be identified.
4.  
Where a supplier regularly supplies a particular customer with goods for which the working or processing undergone in an applying Contracting Party is expected to remain constant for a period of time, he may provide a single supplier's declaration to cover subsequent consignments of those goods (the 'long-term supplier's declaration'). A long-term supplier's declaration may normally be valid for a period of up to two years from the date of making out the declaration. The customs authorities of the applying Contracting Party where the declaration is made out lay down the conditions under which longer periods may be used. The long-term supplier's declaration shall be made out by the supplier in the form prescribed in Annex VII and shall describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first consignment. The supplier shall inform his customer immediately if the long-term supplier's declaration is no longer applicable to the goods supplied.
5.  
The supplier's declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages of the Agreement, in accordance with the national law of the applying Contracting Party where the declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be handwritten; in such a case, it shall be written in ink in printed characters.
6.  
The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs authorities of the applying Contracting Party where the declaration is made out, all appropriate documents proving that the information given on that declaration is correct.

Article 30

Amounts expressed in euro

1.  
For the purposes of application of the point (b) of Article 18(1) and Article 27(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of the Parties equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.
2.  
A consignment shall benefit from the point (b) of Article 18(1) or Article 27(3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.
3.  
The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October. The amounts shall be communicated to the European Commission by 15 October and shall apply from 1 January the following year. The European Commission shall notify all countries concerned of the relevant amounts.
4.  
A Party may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 %. A Party may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off, results in an increase of less than 15 % in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion were to result in a decrease in that equivalent value.
5.  
The amounts expressed in euro shall be reviewed by the Joint Committee at the request of a Party. When carrying out that review, the Joint Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For that purpose, it may decide to modify the amounts expressed in euro.

TITLE VI

PRINCIPLES OF COOPERATION AND DOCUMENTARY EVIDENCE

Article 31

Documentary evidence, preservation of proofs of origin and supporting documents

1.  
An exporter who has made out an origin declaration or has applied for a movement certificate EUR.1 shall keep a hard copy or an electronic version of those proofs of origin and all documents supporting the originating status of the product, for at least three years from the date of issuance or making out of the origin declaration.
2.  
The supplier making out a supplier's declaration shall keep copies of the declaration and of all the invoices, delivery notes or other commercial documents to which that declaration is annexed as well as the documents referred to in Article 29(6) for at least three years.

The supplier making out a long-term supplier's declaration shall keep copies of the declaration and of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to the customer concerned, as well as the documents referred to in Article 29(6) for at least three years. That period shall begin from the date of expiry of validity of the long-term supplier's declaration.

3.  

For the purposes of paragraph 1 of this Article, the documents supporting the originating status, inter alia, are the following:

(a) 

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

(b) 

documents proving the originating status of materials used, issued or made out in the relevant applying Contracting Party in accordance with its national legislation;

(c) 

documents proving the working or processing of materials in the relevant Party, made out or issued in that Party in accordance with its national legislation;

(d) 

origin declarations or movement certificates EUR.1 proving the originating status of materials used, made out or issued in the Parties in accordance with these Rules;

(e) 

appropriate evidence concerning working or processing undergone outside the Parties by application of Articles 13 and 14, proving the fulfilment of the requirements of those Articles.

4.  
The customs authorities of the exporting Party issuing movement certificates EUR.1 shall keep the application form referred to in Article 20(2) for at least three years.
5.  
The customs authorities of the importing Party shall keep the origin declarations and the movement certificates EUR.1 submitted to them for at least three years.
6.  
Supplier's declarations proving the working or processing undergone in an applying Contracting Party by materials used, made out in that applying Contracting Party, shall be treated as a document referred to in Articles 18(3), 20(4) and 29(6) used for the purpose of proving that products covered by a movement certificate EUR.1 or an origin declaration may be considered as products originating in that applying Contracting Party and fulfil the other requirements of these Rules.

Article 32

Dispute settlement

Where disputes arise in relation to the verification procedures under Articles 34 and 35, or in relation to the interpretation of this Appendix, which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out the verification, 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 Party shall take place in accordance with the legislation of that country.

TITLE VII

ADMINISTRATIVE COOPERATION

Article 33

Notification and cooperation

1.  
The customs authorities of the Parties shall provide each other with specimen impressions of stamps used in their customs offices for the issue of movement certificates EUR.1, with the models of the authorisation numbers granted to approved exporters and with the addresses of the customs authorities responsible for verifying those certificates and origin declarations.
2.  
In order to ensure the proper application of these Rules, the Parties shall assist each other, through the competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declarations, the supplier's declarations and the correctness of the information given in those documents.

Article 34

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 Party 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 these Rules.
2.  
When they make a request for subsequent verification, the customs authorities of the importing Party shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the origin declaration, or a copy of those documents, to the customs authorities of the exporting Party giving, where appropriate, the reasons for the request for verification. 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 Party. For that 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 Party 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 thereof as soon as possible. Those results shall indicate clearly whether the documents are authentic and whether the products concerned may be considered as products originating in one of the Parties and fulfil the other requirements of these Rules.
6.  
If in cases of reasonable doubt there is no reply within ten 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 35

Verification of supplier's declarations

1.  
Subsequent verifications of supplier's declarations or long-term supplier's declarations may be carried out at random or whenever the customs authorities of a Party where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in that document.
2.  
For the purposes of implementing the provisions of paragraph 1, the customs authorities of the Party referred to in paragraph 1 shall return the supplier's declaration or the long-term supplier's declaration and invoice(s), delivery note(s) or other commercial document(s) concerning goods covered by such declaration, to the customs authorities of the applying Contracting Party where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for verification.

They shall forward, in support of the request for subsequent verification, any documents and information that have been obtained suggesting that the information given in the supplier's declaration or the long-term supplier's declaration is incorrect.

3.  
The verification shall be carried out by the customs authorities of the applying Contracting Party where the supplier's declaration or the long-term supplier's declaration was made out. For that purpose, they shall have the right to call for any evidence and carry out any inspection of the supplier's accounts or any other check which they consider appropriate.
4.  
The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. Those results shall indicate clearly whether the information given in the supplier's declaration or the long-term supplier's declaration is correct and make it possible for them to determine whether and to what extent such declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.

Article 36

Penalties

Each Party shall provide for the imposition of criminal, civil or administrative penalties for violations of its national legislation related to these Rules.

TITLE VIII

APPLICATION OF APPENDIX A

Article 37

European Economic Area

Goods originating in the European Economic Area (EEA) within the meaning of Protocol 4 to the Agreement on the European Economic Area shall be considered as originating in the European Union, Iceland, Liechtenstein or Norway (the 'EEA Parties') when exported respectively from the European Union, Iceland, Liechtenstein or Norway to Switzerland, provided that free trade agreements using these Rules are applicable between Switzerland and the EEA Parties.

Article 38

Liechtenstein

Without prejudice to Article 2, a product originating in Liechtenstein shall, due to the customs union between Switzerland and Liechtenstein, be considered as originating in Switzerland.

Article 39

Republic of San Marino

Without prejudice to Article 2, a product originating in the Republic of San Marino shall, due to the customs union between the European Union and the Republic of San Marino, be considered as originating in the European Union.

Article 40

Principality of Andorra

Without prejudice to Article 2, a product originating in the Principality of Andorra classified under Chapters 25 to 97 of the Harmonised System shall, due to the customs union between the European Union and the Principality of Andorra, be considered as originating in the European Union.

Article 41

Ceuta and Melilla

1.  
For the purposes of these Rules, the term 'European Union' shall not cover Ceuta and Melilla.
2.  
Products originating in Switzerland, 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 European Union under Protocol 2 of the Act concerning the conditions of accession of the Kingdom of Spain and the Portuguese Republic and the adjustments to the Treaties ( 3 ). Switzerland shall grant to imports of products covered by the relevant agreement and originating in Ceuta and Melilla the same customs regime as that which is granted to products imported from and originating in the European Union.
3.  
For the purposes of paragraph 2 of this Article concerning products originating in Ceuta and Melilla, these Rules shall apply mutatis mutandis subject to the special conditions set out in Annex V.

ANNEX I

INTRODUCTORY NOTES TO THE LIST IN ANNEX II

Note 1 – General introduction

The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 4 of Title II of this Appendix. There are four different types of rules, which vary according to the product:

(a) 

through working or processing a maximum content of non-originating materials is not exceeded;

(b) 

through working or processing the 4-digit Harmonised System heading or 6-digit Harmonised System subheading of the manufactured products becomes different from the 4-digit Harmonised System heading or 6-digit subheading respectively of the materials used;

(c) 

a specific working or processing operation is carried out;

(d) 

working or processing is carried out on certain wholly obtained materials.

Note 2 – The structure of the list

2.1. The first two columns in the list describe the product obtained. The column (1) gives the heading number or chapter number used in the Harmonised System and the column (2) gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column (3). Where, in some cases, the entry in the column (1) is preceded by an 'ex', this signifies that the rules in column (3) apply only to the part of that heading as described in column (2).

2.2. Where several heading numbers are grouped together in column (1) or a chapter number is given and the description of products in column (2) is therefore given in general terms, the adjacent rules in column (3) apply to all products which, under the Harmonised System, are classified in headings of the chapter or in any of the headings grouped together in column (1).

2.3. Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column (3).

2.4. Where two alternative rules are set out in column (3), separated by 'or', it is at the choice of the exporter which one to use.

Note 3 – Examples of how to apply the rules

3.1. Article 4 of Title II of this Appendix, concerning products having obtained originating status which are used in the manufacture of other products, shall apply, regardless of whether that status has been obtained inside the factory where those products are used or in another factory in a Party.

3.2. Pursuant to Article 6 of Title II of this Appendix, the working or processing carried out must go beyond the list of operations mentioned in that Article. If it does not, the goods shall not qualify for the granting of the benefit of preferential tariff treatment, even if the conditions set out in the list below are met.

Subject to Article 6 of Title II of this Appendix, the rules in the list represent 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.

If a rule provides that non-originating material, at a certain level of manufacture, may not be used, the use of materials at an earlier stage of manufacture is allowed, and the use of materials at a later stage is not.

Example: when the list-rule for Chapter 19 requires that 'non-originating materials of headings 1101 to 1108 cannot exceed 20 % weight', the use (i.e. importation) of cereals of Chapter 10 (materials at an earlier stage of manufacture) is not limited.

3.3. Without prejudice to Note 3.2, where a rule uses the expression 'Manufacture from materials of any heading', then materials of any heading(s) (even materials of the same description and heading as the product) may be used, subject, however, to any specific limitations which may also be contained in the rule.

However, the expression 'Manufacture from materials of any heading, including other materials of heading …' or 'Manufacture from materials of any heading, including other materials of the same heading as the product' means that materials of any heading(s) may be used, except those of the same description as the product as given in column (2) of the list.

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

3.5. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition does not prevent the use of other materials which, because of their inherent nature, cannot satisfy this.

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 those percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages shall not be exceeded, in relation to the particular materials to which they apply.

Note 4 – General provisions concerning certain agricultural goods

4.1. Agricultural goods falling within Chapters 6, 7, 8, 9, 10, 12 and heading 2401 which are grown or harvested in the territory of a Party shall be treated as originating in the territory of that Party, even if grown from imported seeds, bulbs, rootstock, cuttings, grafts, shoots, buds, or other live parts of plants.

4.2. In cases where the content of non-originating sugar in a given product is subject to limitations, the weight of sugars of headings 1701 (sucrose) and 1702 (e.g., fructose, glucose, lactose, maltose, isoglucose or invert sugar) used in the manufacture of the final product and used in the manufacture of the non-originating products incorporated in the final product is taken into account for the calculation of such limitations.

Note 5 – Terminology used in respect of certain textile products

5.1. The term 'natural fibres' is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun.

5.2. The term 'natural fibres' includes horsehair of heading 0511 , silk of headings 5002 and 5003 , as well as wool-fibres and fine or coarse animal hair of headings 5101 to 5105 , cotton fibres of headings 5201 to 5203 , and other vegetable fibres of headings 5301 to 5305 .

5.3. 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.

5.4. The term 'man-made staple fibres' is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507 .

5.5. Printing (when combined with Weaving, Knitting/Crocheting, Tufting or Flocking) is defined as a technique by which an objectively assessed function, like colour, design, technical performance, is given to a textile substrate with a permanent character, using screen, roller, digital or transfer techniques.

5.6. Printing (as standalone operation) is defined as a technique by which an objectively assessed function, like colour, design, technical performance, is given to a textile substrate with a permanent character, using screen, roller, digital or transfer techniques combined with at least two preparatory/finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product.

Note 6 – Tolerances applicable to products made of a mixture of textile materials

6.1. Where, for a given product in the list, reference is made to this Note, the conditions set out in column (3) shall not be applied to any basic textile materials used in the manufacture of that product and which, taken together, represent 15 % or less of the total weight of all the basic textile materials used (See also Notes 6.3 and 6.4).

6.2. However, the tolerance mentioned in Note 6.1 may be applied only to mixed products which have been made from two or more basic textile materials.

The following are the basic textile materials:

— 
silk;
— 
wool;
— 
coarse animal hair;
— 
fine animal hair;
— 
horsehair;
— 
cotton;
— 
paper-making materials and paper;
— 
flax;
— 
true hemp;
— 
jute and other textile bast fibres;
— 
sisal and other textile fibres of the genus Agave;
— 
coconut, abaca, ramie and other vegetable textile fibres;
— 
synthetic man-made filament fibres of polypropylene;
— 
synthetic man-made filament fibres of polyester;
— 
synthetic man-made filament fibres of polyamide;
— 
synthetic man-made filament fibres of polyacrylonitrile;
— 
synthetic man-made filament fibres of polyimide;
— 
synthetic man-made filament fibres of polytetrafluoroethylene;
— 
synthetic man-made filament fibres of poly(phenylene sulphide);
— 
synthetic man-made filament fibres of poly(vinyl chloride);
— 
other synthetic man-made filament fibres;
— 
artificial man-made filament fibres of viscose;
— 
other artificial man-made filament fibres;
— 
current-conducting filaments;
— 
synthetic man-made staple fibres of polypropylene;
— 
synthetic man-made staple fibres of polyester;
— 
synthetic man-made staple fibres of polyamide;
— 
synthetic man-made staple fibres of polyacrylonitrile;
— 
synthetic man-made staple fibres of polyimide;
— 
synthetic man-made staple fibres of polytetrafluoroethylene;
— 
synthetic man-made staple fibres of poly(phenylene sulphide);
— 
synthetic man-made staple fibres of poly(vinyl chloride);
— 
other synthetic man-made staple fibres;
— 
artificial man-made staple fibres of viscose;
— 
other artificial man-made staple fibres;
— 
yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped;
— 
products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film;
— 
other products of heading 5605 ;
— 
glass fibres;
— 
metal fibres;
— 
mineral fibres.

6.3. In the case of products incorporating 'yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped', this tolerance is 20 % in respect of this yarn.

6.4. In the case of products incorporating 'strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film', this tolerance is 30 % in respect of this strip.

Note 7 – Other tolerances applicable to certain textile products

7.1. Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings) which do not satisfy the rule set out in the list in column (3) for the made-up product concerned may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 15 % of the ex-works price of the product.

7.2. Without prejudice to Note 7.3, 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.

7.3. Where a percentage rule applies, the value of non-originating 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 8 – Definition of specific processes and simple operations carried out in respect of certain products of Chapter 27

8.1. For the purposes of headings ex  27 07 and 2713 , the 'specific processes' are the following:

(a) 

vacuum-distillation;

(b) 

redistillation by a very thorough fractionation process;

(c) 

cracking;

(d) 

reforming;

(e) 

extraction by means of selective solvents;

(f) 

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

(g) 

polymerisation;

(h) 

alkylation;

(i) 

isomerisation.

8.2. For the purposes of headings 2710 , 2711 and 2712 , the 'specific processes' are the following:

(a) 

vacuum-distillation;

(b) 

redistillation by a very thorough fractionation process;

(c) 

cracking;

(d) 

reforming;

(e) 

extraction by means of selective solvents;

(f) 

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

(g) 

polymerisation;

(h) 

alkylation;

(i) 

isomerisation;

(j) 

in respect of heavy oils of heading ex  27 10 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T method);

(k) 

in respect of products of heading 2710 only, deparaffining by a process other than filtering;

(l) 

in respect of heavy oils of heading ex  27 10 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex  27 10 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;

(m) 

in respect of fuel oils of heading ex  27 10 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;

(n) 

in respect of heavy oils other than gas oils and fuel oils of heading ex  27 10 only, treatment by means of a high-frequency electrical brush discharge;

(o) 

in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0.75 % of oil) of heading ex  27 12 only, de-oiling by fractional crystallisation.

8.3. For the purposes of headings ex  27 07 and 2713 , simple operations, such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, or any combination of those operations or like operations, do not confer origin.

Note 9 – Definition of specific processes and operations carried out in respect of certain products

9.1. Products falling within Chapter 30 obtained in a Party by using cell cultures, shall be considered as originating in that Party. 'Cell culture' is defined as the cultivation of human, animal and plant cells under controlled conditions (such as defined temperatures, growth medium, gas mixture, pH) outside a living organism.

9.2. Products falling within Chapters 29 (except for: 2905.43-2905.44), 30, 32, 33 (except for: 3302.10, 3301), 34, 35 (except for: 35.01, 3502.11-3502.19, 3502.20, 35.05), 36, 37, 38 (except for: 3809.10, 38.23, 3824.60, 38.26) and 39 (except for: 39.16-39.26) obtained in a Party by fermentation shall be considered as originating in that Party. 'Fermentation' is a biotechnological process in which human, animal, plant cells, bacteria, yeasts, fungi or enzymes are used to produce products falling within Chapters 29 to 39.

9.3. The following processing operations are considered sufficient according to paragraph 1 of Article 4 for products falling within Chapters 28, 29 (except for: 2905.43-2905.44), 30, 32, 33 (except for: 3302.10, 3301), 34, 35 (except for: 35.01, 3502.11-3502.19, 3502.20, 35.05), 36, 37, 38 (except for: 3809.10, 38.23, 3824.60, 38.26) and 39 (except for: 39.16-39.26):

— 
Chemical reaction: A 'chemical reaction' is a process (including a biochemical process) which results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule. A chemical reaction may be expressed by a change of the 'CAS number'.
The following processes should not be considered for purposes of origin: (a) dissolving in water or other solvents; (b) the elimination of solvents, including solvent water; or (c) the addition or elimination of water of crystallization. A chemical reaction as defined above is to be considered as origin conferring.
— 
Mixtures and Blends: The deliberate and proportionally controlled mixing or blending (including dispersing) of materials, other than the addition of diluents, to conform to predetermined specifications which results in the production of a good having physical or chemical characteristics which are relevant to the purposes or uses of the good and are different from the input materials is to be considered to be as origin conferring.
— 
Purification: Purification is to be considered as origin conferring provided that purification occurring in the territory of one or both of the Parties results in one of the following criteria being satisfied:
(a) 

purification of a good resulting in the elimination of at least 80 % of the content of existing impurities; or

(b) 

the reduction or elimination of impurities resulting in a good suitable for one or more of the following applications:

(i) 

pharmaceutical, medicinal, cosmetic, veterinary, or food grade substances;

(ii) 

chemical products and reagents for analytical, diagnostic or laboratory uses;

(iii) 

elements and components for use in micro-electronics;

(iv) 

specialised optical uses;

(v) 

biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst);

(vi) 

carriers used in a separation process; or

(vii) 

nuclear grade uses.

— 
Change in particle size: The deliberate and controlled modification in particle size of a good, other than by merely crushing or pressing, resulting in a good having a defined particle size, defined particle size distribution or defined surface area which is relevant to the purposes of the resulting good and having different physical or chemical characteristics from the input materials is to be considered as origin conferring.
— 
Standard materials: Standard materials (including standard solutions) are preparations suitable for analytical, calibrating or referencing uses having precise degrees of purity or proportions which are certified by the manufacturer. The production of standard materials is to be considered as origin conferring.
— 
Isomer separation: The isolation or separation of isomers from a mixture of isomers is to be considered as origin conferring.

ANNEX II

LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER FOR THE PRODUCT MANUFACTURED TO OBTAIN ORIGINATING STATUS



Heading

Description of product

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

(1)

(2)

(3)

Chapter 1

Live animals

All the animals of Chapter 1 shall be wholly obtained

Chapter 2

Meat and edible meat offal

Manufacture in which all the meat and edible meat offal in the products of this Chapter is wholly obtained

Chapter 3

Fish and crustaceans, molluscs and other aquatic invertebrates

Manufacture in which all the materials of Chapter 3 used are wholly obtained

Chapter 4

Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Manufacture in which all the materials of Chapter 4 used are wholly obtained

ex Chapter 5

Products of animal origin, not elsewhere specified or included; except for:

Manufacture from materials of any heading

ex 0511 91

Inedible fish eggs and roes

All the eggs and roes are wholly obtained

Chapter 6

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

Manufacture in which all the materials of Chapter 6 used are wholly obtained

Chapter 7

Edible vegetables and certain roots and tubers

Manufacture in which all the materials of Chapter 7 used are wholly obtained

Chapter 8

Edible fruit and nuts; peel of citrus fruits or melons

Manufacture in which all the fruit, nuts and peels of citrus fruits or melons of Chapter 8 used are wholly obtained

Chapter 9

Coffee, tea, maté and spices

Manufacture from materials of any heading

Chapter 10

Cereals

Manufacture in which all the materials of Chapter 10 used are wholly obtained

Chapter 11

Products of the milling industry; malt; starches; inulin; wheat gluten

Manufacture in which all the materials of Chapters 8, 10 and 11, headings 0701 , 0714 , 2302 and 2303 , and subheading 0710 10 used are wholly obtained

Chapter 12

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

Manufacture from materials of any heading, except that of the product

ex Chapter 13

Lac; gums, resins and other vegetable saps and extracts; except for:

Manufacture from materials of any heading

ex  13 02

Pectic substances, pectinates and pectates

Manufacture from materials of any heading and in which the weight of sugar used does not exceed 40 % of the weight of the final product

Chapter 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included

Manufacture from materials of any heading

ex Chapter 15

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

Manufacture from materials of any heading, except that of the product

1504 to 1506

Fats and oils and their fractions, of fish or marine mammals; wool grease and fatty substances derived therefrom (including lanolin); other animal fats and oils and their fractions, whether or not refined, but not chemically modified

Manufacture from materials of any heading

1508

Groundnut oil and its fractions, whether or not refined, but not chemically modified

Manufacture from materials of any subheading, except that of the product

1509 and 1510

Olive oil and its fractions

Manufacture in which all the vegetable materials used are wholly obtained

1511

Palm oil and its fractions, whether or not refined, but not chemically modified

Manufacture from materials of any subheading, except that of the product

ex  15 12

Sunflower seed oils and their fractions:

 

— for technical or industrial uses other than the manufacture of foodstuffs for human consumption

Manufacture from materials of any heading, except that of the product

— other

Manufacture in which all the vegetable materials used are wholly obtained

1515

Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified

Manufacture from materials of any subheading, except that of the product

ex  15 16

Fats and oils and their fractions, of fish

Manufacture from materials of any heading

1520

Glycerol, crude; glycerol waters and glycerol lyes

Manufacture from materials of any heading

Chapter 16

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

Manufacture in which all the materials of Chapter 2, 3 and 16 used are wholly obtained

ex Chapter 17

Sugars and sugar confectionery; except for:

Manufacture from materials of any heading, except that of the product

1702

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

 

— Chemically-pure maltose and fructose

Manufacture from materials of any heading, including other materials of heading 1702

— Other

Manufacture from materials of any heading, except that of the product, in which the weight of the materials of heading 1101 to 1108 , 1701 and 1703 used does not exceed 30 % of the weight of the final product

1704

Sugar confectionery (including white chocolate), not containing cocoa

Manufacture from materials of any heading, except that of the product, in which:

— the weight of sugar used does not exceed 40 % of the weight of the final product

— or

— the value of sugar used does not exceed 30 % of the ex-works price of the product

ex Chapter 18

Cocoa and cocoa preparations; except for:

Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product

ex  18 06

Chocolate and other food preparations containing cocoa; except for:

Manufacture from materials of any heading, except that of the product, in which:

— the weight of sugar used does not exceed 40 % of the weight of the final product

— or

— the value of sugar used does not exceed 30 % of the ex-works price of the product

1806 10

Cocoa powder, containing added sugar or other sweetening matters

Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product

1901

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

 

— Malt extract

Manufacture from cereals of Chapter 10

— Other

Manufacture from materials of any heading, except that of the product, in which the individual weight of sugar and of the materials of Chapter 4 used does not exceed 40 % of the weight of the final 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

Manufacture from materials of any heading, except that of the product, in which:

— the weight of the materials of headings 1006 and 1101 to 1108 used does not exceed 20 % of the weight of the final product, and

— the weight of the materials of Chapters 2, 3 and 16 used does not exceed 20 % of the weight of the final product

1903

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

Manufacture from materials of any heading, except potato starch of heading 1108

1904

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included

Manufacture from materials of any heading, except that of the product, in which:

— the weight of the materials of headings 1006 and 1101 to 1108 used does not exceed 20 % of the weight of the final product, and

— the weight of sugar used does not exceed 40 % of the weight of the final 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 that of the product, in which the weight of the materials of headings 1006 and 1101 to 1108 used does not exceed 20 % of the weight of the final product

ex Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants; except for:

Manufacture from materials of any heading, except that of the product

2002 and 2003

Tomatoes, mushrooms and truffles prepared or preserved otherwise than by vinegar or acetic acid

Manufacture from materials of any heading, except that of the product, in which all the materials of Chapter 7 used are wholly obtained

2006

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

Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product

2007

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter

Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product

ex  20 08

Products, other than:

— Nuts, not containing added sugar or spirits

— Peanut butter; mixtures based on cereals; palm hearts; maize (corn)

— Fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen

Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product

2009

Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter

Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product

ex Chapter 21

Miscellaneous edible preparations; except for:

Manufacture from materials of any heading, except that of the product

2103

— Sauces and preparations therefor; mixed condiments and mixed seasonings

Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used

— Mustard flour and meal and prepared mustard

Manufacture from materials of any heading

2105

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

Manufacture from materials of any heading, except that of the product, in which:

— the individual weight of sugar and of the materials of Chapter 4 used does not exceed 40 % of the weight of the final product

— and

— the total combined weight of sugar and of the materials of Chapter 4 used does not exceed 60 % of the weight of the final product

2106

Food preparations not elsewhere specified or included

Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product

ex Chapter 22

Beverages, spirits and vinegar; except for:

Manufacture from materials of any heading, except that of the product, in which all the materials of subheadings 0806 10 , 2009 61 , 2009 69 used are wholly obtained

2202

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009

Manufacture from materials of any heading, except that of the product

2207 and 2208

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

Manufacture from materials of any heading, except heading 2207 or 2208 , in which all the materials of subheadings 0806 10 , 2009 61 , 2009 69 used are wholly obtained

ex Chapter 23

Residues and waste from the food industries; prepared animal fodder; except for:

Manufacture from materials of any heading, except that of the product

2309

Preparations of a kind used in animal feeding

Manufacture in which:

— all the materials of Chapters 2 and 3 used are wholly obtained,

— the weight of materials of Chapters 10 and 11 and headings 2302 and 2303 used does not exceed 20 % of the weight of the final product,

— the individual weight of sugar and the materials of Chapter 4 used does not exceed 40 % of the weight of the final product, and

— the total combined weight of sugar and the materials of Chapter 4 used does not exceed 50 % of the weight of the final product

ex Chapter 24

Tobacco and manufactured tobacco substitutes; except for:

Manufacture from materials of any heading in which the weight of materials of heading 2401 does not exceed 30 % of the total weight of materials of Chapter 24 used

2401

Unmanufactured tobacco; tobacco refuse

Manufacture in which all materials of heading 2401 are wholly obtained

ex  24 02

Cigarettes, of tobacco or of tobacco substitutes

Manufacture from materials of any heading, except that of the product and of smoking tobacco of subheading 2403 19 , in which at least 10 % by weight of all materials of heading 2401 used is wholly obtained

ex  24 03

Products intended for inhalation through heated delivery or other means, without combustion

Manufacture from materials of any heading, except that of the product, in which at least 10 % by weight of all materials of heading 2401 used is wholly obtained

ex Chapter 25

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

Manufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product

ex  25 19

Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia

Manufacture from materials of any heading, except that of the product. However, natural magnesium carbonate (magnesite) may be used

Chapter 26

Ores, slag and ash

Manufacture from materials of any heading, except that of the product

ex Chapter 27

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

Manufacture from materials of any heading, except that of the product

or

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

ex  27 07

Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels

Operations of refining and/or one or more specific process(es) (1)

or

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

2710

Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils

Operations of refining and/or one or more specific process(es) (1)

or

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

2711

Petroleum gases and other gaseous hydrocarbons

Operations of refining and/or one or more specific process(es) (1)

or

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

2712

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

Operations of refining and/or one or more specific process(es) (1)

or

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

2713

Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals

Operations of refining and/or one or more specific process(es) (1)

or

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

Chapter 28

Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

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

ex Chapter 29

Organic chemicals; except for:

Specific process(es) (4)

or

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

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

ex  29 01

Acyclic hydrocarbons for use as power or heating fuels

Specific process(es) (4)

or

Operations of refining and/or one or more specific process(es) (1)

or

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product

ex  29 02

Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels

Specific process(es) (4)

or

Operations of refining and/or one or more specific process(es) (1)

or

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product

ex  29 05

Metal alcoholates of alcohols of this heading and of ethanol

Specific process(es) (4)

or

Manufacture from materials of any heading, including other materials of heading 2905 . However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

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

Chapter 30

Pharmaceutical products

Specific process(es) (4)

or

Manufacture from materials of any heading

Chapter 31

Fertilizers

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

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

Chapter 32

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

Specific process(es) (4)

or

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

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

Chapter 33

Essential oils and resinoids; perfumery, cosmetic or toilet preparations

Specific process(es) (4)

or

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

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

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

Specific process(es) (4)

or

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

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

Chapter 35

Albuminoidal substances; modified starches; glues; enzymes

Specific process(es) (4)

or

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

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

Chapter 36

Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

Specific process(es) (4)

or

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

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

Chapter 37

Photographic or cinematographic goods

Specific process(es) (4)

or

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

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

ex Chapter 38

Miscellaneous chemical products; except for:

Specific process(es) (4)

or

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

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

ex  38 11

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:

Specific process(es) (4)

or

— Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals

Manufacture in which the value of all the materials of heading 3811 used does not exceed 50 % of the ex-works price of the product

ex 3824 99 and ex 3826 00

Biodiesel

Manufacture in which biodiesel is obtained through transesterification and/or esterification or through hydro-treatment

Chapter 39

Plastics and articles thereof

Specific process(es) (4)

or

Manufacture from materials of any heading, except that of the product. However, materials of the same subheading as