22023D2442

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Document 22023D2442

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Decision No 1/2023 of the EU-Central America Association Council of 29 June 2023 modifying Appendix 2 (List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status) and Appendix 2A (Addendum to the list of working and processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status) to Annex II (Concerning the Definition of the Concept of Originating Products and Methods of Administrative Cooperation) to the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other [2023/2442]

ST/1951/2023/INIT

OJ L, 2023/2442, 10.11.2023, ELI: http://data.europa.eu/eli/dec/2023/2442/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

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ELI: http://data.europa.eu/eli/dec/2023/2442/oj

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Official Journal
of the European Union

Series L

2023/2442

10.11.2023

DECISION No 1/2023 OF THE EU-CENTRAL AMERICA ASSOCIATION COUNCIL

of 29 June 2023

modifying Appendix 2 (List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status) and Appendix 2A (Addendum to the list of working and processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status) to Annex II (Concerning the Definition of the Concept of ‘Originating Products’ and Methods of Administrative Cooperation) to the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other [2023/2442]

THE EU-CENTRAL AMERICA ASSOCIATION COUNCIL,

Having regard to the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other, and in particular Article 345, paragraph 2(a)(iv) thereof and Article 36 of Annex II thereto,

Whereas:

(1)

Article 345, paragraph 2(a)(iv) of the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other (the ‘Agreement’) and Article 36 of Annex II to the Agreement provide that the Association Council may modify Appendix 2 and Appendix 2A to Annex II to the Agreement.

(2)	The current Appendix 2 and Appendix 2A to Annex II to the Agreement contain product-specific rules of origin that reflect the Harmonised Systems (‘HS’) 2012 and 2017.

(3)

Amendments were introduced on 1 January 2022 into the Nomenclature governed by the International Convention on the Harmonized Commodity Description and Coding System.The Parties to the Agreement (the ‘Parties’) have therefore agreed upon updating the product-specific rules of origin in the Agreement to reflect the HS 2022.

(4)

Because of the large number of products moving to HS headings 8524, 8529, 8549 and to HS sub-headings 8541.51 to 8541.59, it would be difficult to update the product-specific rules of origin without having complex rules. Therefore, the Parties agree that there should be a simpler and more flexible rule of origin for those products, which is ‘Manufacture from materials of any heading, except that of the product’, with an alternative rule in which the value of all the non-originating materials used does not exceed 50 % of the ex-works price of the product.

(5)

The transposition of rules of origin provided for HS heading 9620 (Monopods, bipods, tripods and similar articles) following the update of the HS 2017 led to the application of the product-specific rule of origin for those products following the rule of Chapter 96, which is a change of tariff classification, and the deletion of the alternative rule allowing for a percentage of non-originating materials to be used. The Parties have agreed to reintroduce the alternative rule which allows for the use of non-originating materials provided they do not exceed 50 % of the ex-works price of the product.

(6)

The Parties have agreed that in order to reflect the HS 2022 adjustments, it is necessary to adjust the tariff codes of the products of Chapters 61 and 62 within the annual quotas set out in Note 4 of Appendix 2A concerning the addendum to the list of working and processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status.

(7)	Appendix 2 and Note 4, paragraph 1(c) and (d) of Appendix 2A to Annex II to the Agreement should therefore be modified accordingly. Those modifications do not constitute substantive changes to the negotiated rules of origin set out in the Agreement,

HAS ADOPTED THIS DECISION:

Article 1

Appendix 2 to Annex II to the Agreement containing the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status is hereby replaced by the text set out in Annex 1 to this Decision.

Article 2

Note 4 of Appendix 2A to Annex II to the Agreement concerning the addendum to the list of working and processing required to be carried out on non-originating materials in order that the products of Chapters 61 and 62 within the annual country quotas can obtain originating status is hereby replaced by the text set out in Annex 2 to this Decision.

Article 3

This Decision shall enter into force 180 days after the date of its adoption.

Done at Brussels, 29 June 2023.

For the Association Council

For the CA Party

For the EU Party

ANNEX 1

‘Appendix 2

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

The products mentioned in the list may not be all covered by this Agreement. It is therefore necessary to consult the other parts of this Agreement.

HS code 2022

Description of product

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

(1)

(2)

(3)

(4)

Chapter 01

Live animals

All the animals of Chapter 01 are wholly obtained

Chapter 02

Meat and edible meat offal

Manufacture in which all the materials of Chapters 01 and 02 used are wholly obtained

Chapter 03

Fish and crustaceans, molluscs and other aquatic invertebrates

Manufacture in which all the materials of Chapter 03 used are wholly obtained

ex Chapter 04

Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:

Manufacture in which all the materials of Chapter 04 used are wholly obtained

0403

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa

Manufacture in which:

—	all the materials of Chapter 04 used are wholly obtained,

—	all the fruit juice (except that of pineapple, lime or grapefruit) of heading 2009 used is originating, and

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

0410

Insects and other edible products of animal origin, not elsewhere specified or included

Manufacture in which all the materials of Chapters 01 and 04 used are wholly obtained

ex Chapter 05

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

Manufacture in which all the materials of Chapter 05 used are wholly obtained

ex 0502

Prepared pigs’, hogs’ or boars’ bristles and hair

Cleaning, disinfecting, sorting and straightening of bristles and hair

Chapter 06 (1)

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

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

Chapter 07 (2)

Edible vegetables and certain roots and tubers

Manufacture in which all the products of Chapter 07 are wholly obtained

Chapter 08 (3)

Edible fruit and nuts; peel of citrus fruit or melons

Manufacture in which:

—	all the fruit and nuts are wholly obtained, and

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

ex Chapter 09 (4)

Coffee, tea, maté and spices; except for:

Manufacture in which all the materials of Chapter 09 used are wholly obtained

0902

Tea, whether or not flavoured

Manufacture from materials of any heading

ex 0910

Mixtures of spices

Manufacture from materials of any heading

Chapter 10 (5)

Cereals

Manufacture in which all the products of Chapter 10 are wholly obtained

ex Chapter 11 (6)

Products of the milling industry; malt; starches; inulin; wheat gluten; except for:

Manufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714 or fruit used are wholly obtained

1101

Wheat or meslin flour

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

ex 1102 and ex 1103

Corn flour, groats and meal of corn

Manufacture from materials of any heading, except that of the product, in which at least 50 % by weight of maize of heading 1005 is originating

ex 1106

Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713

Drying and milling of leguminous vegetables of heading 0708

Chapter 12 (7)

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

Manufacture in which all the materials of Chapter 12 used are wholly obtained

1301

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

Manufacture in which the value of all the materials of heading 1301 used does not exceed 50 % of the ex-works price of the product

1302

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

—	Mucilages and thickeners, modified, derived from vegetable products

Manufacture from non-modified mucilages and thickeners

—

Other

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

Chapter 14 (8)

Vegetable plaiting materials; vegetable products not elsewhere specified or included

Manufacture in which all the materials of Chapter 14 used are wholly obtained

ex Chapter 15

Animal, vegetable or microbial 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 in which all the vegetal materials of heading 1511 and 1513 used are wholly obtained

1501

Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503 :

—	Fats from bones or waste

Manufacture from materials of any heading, except those of heading 0203 , 0206 or 0207 or bones of heading 0506

—

Other

Manufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 0207

1502

Fats of bovine animals, sheep or goats, other than those of heading 1503 :

—	Fats from bones or waste

Manufacture from materials of any heading, except those of heading 0201 , 0202 , 0204 or 0206 or bones of heading 0506

—

Other

Manufacture in which all the materials of Chapter 02 used are wholly obtained

1504

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:

—	Solid fractions

Manufacture from materials of any heading, including other materials of heading 1504

—

Other

Manufacture in which all the materials of Chapters 02 and 03 used are wholly obtained

ex 1505

Refined lanolin

Manufacture from crude wool grease of heading 1505

1506

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:

—	Solid fractions

Manufacture from materials of any heading, including other materials of heading 1506

—

Other

Manufacture in which all the materials of Chapter 02 used are wholly obtained

1507 to 1510

—	Soya oil, groundnut oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption

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

—	Solid fractions

Manufacture from other materials of headings 1507 to 1510

—

Other

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 in which all the vegetable materials used are wholly obtained

1512

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

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

—	Solid fractions

Manufacture from other materials of heading 1512

—

Other

Manufacture in which all the vegetable materials used are wholly obtained

1513

Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined but not chemically modified

Manufacture in which all the vegetable materials used are wholly obtained

1514 to 1515

—	Tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption

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

—	Solid fractions, except for that of jojoba oil

Manufacture from other materials of headings 1514 to 1515

—

Other

Manufacture in which all the vegetable materials used are wholly obtained

1516

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

Manufacture in which:

—	all the materials of Chapter 02 used are wholly obtained, and

—	all the vegetable materials used are wholly obtained. However, materials of headings 1507 and 1508 may be used

1517

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

Manufacture in which:

—	all the materials of Chapters 02 and 04 used are wholly obtained, and

—	all the vegetable materials used are wholly obtained. However, materials of headings 1507 and 1508 may be used

Chapter 16 (9)

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

Manufacture:

—	from animals of Chapter 01, and/or

—	in which all the materials of Chapter 03 used are wholly obtained

1701

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

Manufacture in which all the materials of Chapter 17 used are wholly obtained

1702

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

—	Chemically-pure maltose and fructose

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

—	Other sugars in solid form, containing added flavouring or colouring matter

Manufacture in which all the materials of Chapter 17 used are wholly obtained

—

Other

Manufacture in which all the materials used are originating

1703

Molasses resulting from the extraction or refining of sugar

Manufacture in which all the materials of Chapter 17 used are wholly obtained

1704

Sugar confectionery (including white chocolate), not containing cocoa

Manufacture:

—	from materials of any heading, except that of the product, and

—	in which the value of all the materials of Chapter 17, except of materials from subheading 1702 30 , used does not exceed 30 % of the ex-works price of the product

Chapter 18

Cocoa and cocoa preparations

Manufacture:

—	from materials of any heading, except that of the product, and

—	in which the value of all the materials of Chapter 17, except of materials from subheading 1702 30 , used does not exceed 30 % of the ex-works price of the product

1901

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

—	Malt extract

—	Manufacture from cereals of Chapter 10

—

Other

Manufacture:

—	from materials of any heading, except that of the product, and

—	in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1902

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

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

Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained

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

Manufacture in which:

—	all the cereals and their derivatives (except durum wheat and its derivatives) used are wholly obtained, and

—	all the materials of Chapters 02 and 03 used are wholly obtained

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 those of headings 1006 and 1806 ,

—	in which all the materials of Chapter 11 are originating, and

—	in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1905

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

Manufacture from materials of any heading, except those of Chapter 11

ex Chapter 20

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

Manufacture in which all the vegetables, fruit or nuts used are wholly obtained. However, black split beans of heading ex 0713 may be used

ex 2001

Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid

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

ex 2004 and ex 2005

Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid

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

2006

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

Manufacture:

—	from materials of any heading, except that of the product, and

—	in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

2007

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

Manufacture:

—	from materials of any heading, except that of the product, and

—	in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

ex 2008

—	Nuts, not containing added sugar or spirits

Manufacture from materials of any heading in which the value of all non originating materials of heading 1202 used does not exceed 40 % of the ex-works price of the product

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

Manufacture from materials of any heading in which the value of all non originating materials of heading 1202 used does not exceed 40 % of the ex-works price of the product

—	Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen

Manufacture:

—	from materials of any heading, except that of the product, and

—	in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

2009

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

Manufacture:

—	from materials of any heading, except that of the product, and

—	in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

ex Chapter 21

Miscellaneous edible preparations; except for:

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

2101

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

Manufacture:

—	from materials of any heading, except that of the product, and

—	in which all the coffee of heading 0901 used is wholly obtained

2103

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

—	Sauces and preparations therefore; mixed condiments and mixed seasonings

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

—	Mustard flour and meal and prepared mustard

Manufacture from materials of any heading

ex 2104

Soups and broths and preparations therefore

Manufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 2005

2106

Food preparations not elsewhere specified or included

Manufacture:

—	from materials of any heading, except that of the product, and

—	in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

ex Chapter 22

Beverages, spirits and vinegar; except for:

Manufacture:

—	from materials of any heading, except that of the product, and

—	in which all the grapes or materials derived from grapes used are wholly obtained

2202

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

Manufacture:

—	from materials of any heading, except that of the product, and

—	in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

2207

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

Manufacture:

—	from materials of any heading, except heading 1005 , 1007 , 1703 , 2207 or 2208 , and

—	in which all the grapes or materials derived from grapes used are wholly obtained

2208

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

—	Rum and other spirits obtained by distilling fermented sugar-cane products:

Manufacture from materials of any heading, except that of the product and heading 1703 or 2207

—

Other

Manufacture:

—	from materials of any heading, except heading 2207 or 2208 , and

—	in which all the grapes or materials derived from grapes used are wholly obtained

ex Chapter 23

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

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

ex 2301

Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption

Manufacture in which all the materials of Chapters 02 and 03 used are wholly obtained

ex 2303

Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight

Manufacture in which all the maize used is wholly obtained

ex 2306

Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil

Manufacture in which all the vegetable materials used are wholly obtained

ex 2308

Other

Manufacture in which all the vegetable materials used are wholly obtained

2309

Preparations of a kind used in animal feeding:

—	Dog or cat food, put up for retail sale

Manufacture in which:

—	the value of all cereals of Chapter 10 used does not exceed 50 % of the ex-works price of the product, and

—	sugar, molasses, meat or milk used are originating, and

—	all the materials of Chapter 03 used are wholly obtained

—

Other

Manufacture in which:

—	all the cereals, sugar or molasses, meat or milk used are originating, and

—	all the materials of Chapter 03 used are wholly obtained

ex Chapter 24

Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body; except for:

Manufacture in which all the materials of Chapter 24 used are wholly obtained

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating

ex 2403

Smoking tobacco

Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating

2404.11

Products intended for inhalation without combustion containing tobacco or reconstituted tobacco

Manufacture in which all the materials of Chapter 24 used are wholly obtained

2404.12

Products intended for inhalation without combustion containing nicotine

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

2404.19

Products intended for inhalation without combustion:

—	Containing tobacco substitutes

—

Other

Manufacture in which all the materials of Chapter 24 used are wholly obtained

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

2404.91

Other nicotine containing products intended for the intake of nicotine into the human body for oral application

Manufacture

—	from materials of any heading except that of the product, and

—	in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

2404.92

Other nicotine containing products intended for the intake of nicotine into the human body for transdermal application

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

2404.99

Other nicotine containing products intended for the intake of nicotine into the human body other than inhalation without combustion, oral or transdermal application

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

ex Chapter 25

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

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

ex 2504

Natural crystalline graphite, with enriched carbon content, purified and ground

Enriching of the carbon content, purifying and grinding of crude crystalline graphite

ex 2515

Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm

Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm

ex 2516

Granite, porphyry, basalt, sandstone and other monumental or building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm

Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm

ex 2518

Calcined dolomite

Calcination of dolomite not calcined

ex 2519

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

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

ex 2520

Plasters specially prepared for dentistry

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

ex 2524

Natural asbestos fibres

Manufacture from asbestos concentrate

ex 2525

Mica powder

Grinding of mica or mica waste

ex 2530

Earth colours, calcined or powdered

Calcination or grinding of earth colours

Chapter 26

Ores, slag and ash

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

ex Chapter 27

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

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

ex 2707

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

Operations of refining and/or one or more specific process(es) (10)

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

ex 2709

Crude oils obtained from bituminous minerals

Destructive distillation of bituminous materials

2710

Petroleum oils and oils obtained from bituminous 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) (11)

2711

Petroleum gases and other gaseous hydrocarbons

Operations of refining and/or one or more specific process(es) (12)

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) (13)

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) (14)

2714

Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks

Operations of refining and/or one or more specific process(es) (15)

2715

Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)

Operations of refining and/or one or more specific process(es) (16)

ex Chapter 28

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

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

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

ex 2805

“Mischmetall”

Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 2811

Sulphur trioxide

Manufacture from sulphur dioxide

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

ex 2833

Aluminium sulphate

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

ex 2840

Sodium perborate

Manufacture from disodium tetraborate pentahydrate

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

ex 2852

—	Mercury compounds of internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives

Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the product

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

—	Mercury compounds of nucleic acids and their salts, whether or not chemically defined; other heterocyclic mercury compounds

Manufacture from materials of any heading. However, the value of all the materials of headings 2852 , 2932 , 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product

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

—	Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006 ; certified reference materials

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

ex Chapter 29

Organic chemicals; except for:

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

ex 2901

Acyclic hydrocarbons for use as power or heating fuels

Operations of refining and/or one or more specific process(es) (17)

ex 2902

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

Operations of refining and/or one or more specific process(es) (18)

ex 2905

Metal alcoholates of alcohols of this heading and of ethanol

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

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

2915

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

Manufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used shall not exceed 20 % of the ex-works price of the product

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

ex 2932

—	Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives

Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the product

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

—	Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives

Manufacture from materials of any heading

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

2933

Heterocyclic compounds with nitrogen hetero-atom(s) only

Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20 % of the ex-works price of the product

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

2934

Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds

Manufacture from materials of any heading. However, the value of all the materials of headings 2932 , 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product

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

ex 2939

Concentrates of poppy straw containing not less than 50 % by weight of alkaloids

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

ex Chapter 30

Pharmaceutical products; except for:

3001

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

Manufacture from materials of any heading

3002

Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified:

Manufacture from materials of any heading

—	Other carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds, in the form of peptides and proteins which are directly involved in the regulation of immunological processes

—

Other hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis, in the form of peptides and proteins (other than goods of heading 2937 ) which are directly involved in the regulation of immunological processes; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones, in the form of peptides and proteins (other than goods of heading 2937 ) which are directly involved in the regulation of immunological processes

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

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

—	Other heterocyclic compounds with nitrogen hetero-atom(s) only, containing an unfused imidazole ring (whether or not hydrogenated) in the structure, in the form of peptides and proteins which are directly involved in the regulation of immunological processes

Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20 % of the ex-works price of the product

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

—

Other nucleic acids and their salts, whether or not chemically defined, in the form of peptides and proteins which are directly involved in the regulation of immunological processes; other heterocyclic compounds, in the form of peptides and proteins which are directly involved in the regulation of immunological processes

Manufacture from materials of any heading. However, the value of all the materials of headings 2932 , 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product

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

—	Other polyethers, in primary forms, in the form of peptides and proteins which are directly involved in the regulation of immunological processes

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

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

3003 and 3004

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

Manufacture from materials of any heading, except that of the product and heading 3003

ex 3006

—	Waste pharmaceuticals specified in note 4(k) to this Chapter

—	Sterile surgical or dental adhesion barriers, whether or not absorbable:

The origin of the product in its original classification shall be retained

—	made of plastics

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

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

—	made of fabrics

Manufacture from (19):

—	natural fibres

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

—	chemical materials or textile pulp

—	Appliances identifiable for ostomy use

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

3006.93

Placebos and blinded (or double-blinded) clinical trial kits for a recognised clinical trial, put up in measured doses:

—	If made of sugar

Manufacture:

—	from materials of any heading, except that of the product, and

—	in which the value of all the materials of Chapter 17, except of materials from subheading 1702 30 , used does not exceed 30 % of the ex-works price of the product

—	If made of starch or other foodstuff; or if in liquid form for oral intake;

Manufacture:

—	from materials of any heading, except that of the product, and

—	in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

—	If kits containing medicaments

Manufacture from materials of any heading, except that of the product and heading 3003

—	If containing other chemicals

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

ex Chapter 31

Fertilizers; except for:

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

ex 3105

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

—	sodium nitrate

—	calcium cyanamide

—	potassium sulphate

—	magnesium potassium sulphate

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

ex Chapter 32

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

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

ex 3201

Tannins and their salts, ethers, esters and other derivatives

Manufacture from tanning extracts of vegetable origin

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

3205

Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes (20)

Manufacture from materials of any heading, except headings 3203 , 3204 and 3205 . However, materials of heading 3205 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

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

ex Chapter 33

Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:

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

3301

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

Manufacture from materials of any heading, including materials of a different “group” (21) in this heading. However, materials of the same group as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

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

ex Chapter 34

Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster; except for:

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

ex 3403

Lubricating preparations containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals

Operations of refining and/or one or more specific process(es) (22)

3404

Artificial waxes and prepared waxes:

—	With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax

—

Other

Manufacture from materials of any heading, except:

—	hydrogenated oils having the character of waxes of heading 1516 ,

—	fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823 , and

—	materials of heading 3404

However, these materials may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

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

ex Chapter 35

Albuminoidal substances; modified starches; glues; enzymes; except for:

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

3505

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

—	Starch ethers and esters

Manufacture from materials of any heading, including other materials of heading 3505

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

—

Other

Manufacture from materials of any heading, except those of heading 1108

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

ex 3507

Prepared enzymes not elsewhere specified or included

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

Chapter 36

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

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

ex Chapter 37

Photographic or cinematographic goods; except for:

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

3701

Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs:

—	Instant print film for colour photography, in packs

Manufacture from materials of any heading, except those of headings 3701 and 3702 . However, materials of heading 3702 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product

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

—

Other

Manufacture from materials of any heading, except those of headings 3701 and 3702 . However, materials of headings 3701 and 3702 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

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

3702

Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed

Manufacture from materials of any heading, except those of headings 3701 and 3702

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

3704

Photographic plates, film paper, paperboard and textiles, exposed but not developed

Manufacture from materials of any heading, except those of headings 3701 to 3704

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

ex Chapter 38

Miscellaneous chemical products; except for:

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

ex 3801

—	Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes

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

—	Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils

Manufacture in which the value of all the materials of heading 3403 used does not exceed 20 % of the ex-works price of the product

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

ex 3803

Refined tall oil

Refining of crude tall oil

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

ex 3805

Spirits of sulphate turpentine, purified

Purification by distillation or refining of raw spirits of sulphate turpentine

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

ex 3806

Ester gums

Manufacture from resin acids

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

ex 3807

Wood pitch (wood tar pitch)

Distillation of wood tar

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

3808

Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)

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

3809

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

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

3810

Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods

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

3811

Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:

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

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

—

Other

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

3812

Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidizing preparations and other compound stabilizers for rubber or plastics

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

3813

Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades

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

3814

Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers

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

ex 3816

Dolomite ramming mix

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

3818

Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics

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

3819

Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals

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

3820

Anti-freezing preparations and prepared de-icing fluids

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

ex 3821

Prepared culture media for maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells

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

3822

Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 3006 ; certified reference materials; except:

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

—	For malaria

Manufacture from materials of any heading

—	For blood-grouping reagents

3823

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

—	Industrial monocarboxylic fatty acids, acid oils from refining

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

—	Industrial fatty alcohols

Manufacture from materials of any heading, including other materials of heading 3823

3824

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

—

The following of this heading:

—	Prepared binders for foundry moulds or cores based on natural resinous products

—	Naphthenic acids, their water-insoluble salts and their esters

—	Sorbitol other than that of heading 2905

—	Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts

—	Ion exchangers

—	Getters for vacuum tubes

—	Alkaline iron oxide for the purification of gas

—	Ammoniacal gas liquors and spent oxide produced in coal gas purification

—	Sulphonaphthenic acids, their water-insoluble salts and their esters

—	Fusel oil and Dippels oil

—	Mixtures of salts having different anions

—	Copying pastes with a basis of gelatin, whether or not on a paper or textile backing

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

—

Other

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

3826

Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals

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

3827

Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included

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

3901 to 3915

Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex 3907 and 3912 for which the rules are set out below:

—	Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content

Manufacture in which:

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

—	within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (23)

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

—

Other

Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (24)

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

ex 3907

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

—

Polyester

Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A)

3912

Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms

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

3916 to 3919

Semi-manufactures and articles of plastics

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

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

3920 (26)

Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

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

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

3921 to 3926

Articles of plastics

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

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

ex Chapter 40

Rubber and articles thereof; except for:

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

4005

Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip

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

4012

Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber:

—	Retreaded pneumatic, solid or cushion tyres, of rubber

Retreading of used tyres

—

Other

Manufacture from materials of any heading, except those of headings 4011 and 4012

ex 4017

Articles of hard rubber

Manufacture from hard rubber

ex Chapter 41

Raw hides and skins (other than furskins) and leather; except for:

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

ex 4102

Raw skins of sheep or lambs, without wool on

Removal of wool from sheep or lamb skins, with wool on

4104 to 4106

Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared

Retanning of tanned leather

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

4107 , 4112 and 4113

Leather further prepared after tanning or crusting, including parchment-dressed leather, without wool or hair on, whether or not split, other than leather of heading 4114

Manufacture from materials of any heading, except headings 4104 to 4113

ex 4114

Patent leather and patent laminated leather; metallised leather

Manufacture from materials of headings 4104 to 4106 , 4107 , 4112 or 4113 , provided that their total value does not exceed 50 % of the ex-works price of the product

Chapter 42

Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)

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

ex Chapter 43

Furskins and artificial fur; manufactures thereof; except for:

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

ex 4302

Tanned or dressed furskins, assembled:

—	Plates, crosses and similar forms

Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins

—

Other

Manufacture from non-assembled, tanned or dressed furskins

4303

Articles of apparel, clothing accessories and other articles of furskin

Manufacture from non-assembled tanned or dressed furskins of heading 4302

ex Chapter 44

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

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

ex 4403

Wood roughly squared

Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down

ex 4407

Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointed

Planing, sanding or end-jointing

ex 4408

Sheets for veneering (including those obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointed

Splicing, planing, sanding or end-jointing

ex 4409

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

—	Sanded or end-jointed

Sanding or end-jointing

—	Beadings and mouldings

Beading or moulding

ex 4410 to ex 4413

Beadings and mouldings, including moulded skirting and other moulded boards

Beading or moulding

ex 4415

Packing cases, boxes, crates, drums and similar packings, of wood

Manufacture from boards not cut to size

ex 4416

Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood

Manufacture from riven staves, not further worked than sawn on the two principal surfaces

ex 4418

—	Builders’ joinery and carpentry of wood

Manufacture from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used

—	Beadings and mouldings

Beading or moulding

ex 4421

Match splints; wooden pegs or pins for footwear

Manufacture from wood of any heading, except drawn wood of heading 4409

ex Chapter 45

Cork and articles of cork; except for:

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

4503

Articles of natural cork

Manufacture from cork of heading 4501

Chapter 46

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

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

Chapter 47

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

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

ex Chapter 48 (27)

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

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

ex 4811

Paper and paperboard, ruled, lined or squared only

Manufacture from paper-making materials of Chapter 47

4816

Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809 ), duplicator stencils and offset plates, of paper, whether or not put up in boxes

Manufacture from paper-making materials of Chapter 47

4817

Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery

Manufacture:

—	from materials of any heading, except that of the product, and

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

ex 4818

Toilet paper

Manufacture from paper-making materials of Chapter 47

ex 4819

Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres

Manufacture:

—	from materials of any heading, except that of the product, and

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

ex 4820

Letter pads

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

ex 4823

Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape

Manufacture from paper-making materials of Chapter 47

ex Chapter 49

Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:

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

4909

Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings

Manufacture from materials of any heading, except those of headings 4909 and 4911

4910

Calendars of any kind, printed, including calendar blocks:

—	Calendars of the “perpetual” type or with replaceable blocks mounted on bases other than paper or paperboard

Manufacture:

—	from materials of any heading, except that of the product, and

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

—

Other

Manufacture from materials of any heading, except those of headings 4909 and 4911

ex Chapter 50

Silk; except for:

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

ex 5003

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

Carding or combing of silk waste

5004 to ex 5006

Silk yarn and yarn spun from silk waste

Manufacture from (28):

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

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

—	chemical materials or textile pulp, or

—	paper-making materials

5007

Woven fabrics of silk or of silk waste:

—	Incorporating rubber thread

Manufacture from single yarn (29)

—

Other

Manufacture from (30):

—	coir yarn,

—	natural fibres,

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

—	chemical materials or textile pulp, or

—

paper

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

ex Chapter 51

Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:

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

5106 to 5110

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

Manufacture from (31):

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

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

—	chemical materials or textile pulp, or

—	paper-making materials

5111 to 5113

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

—	Incorporating rubber thread

Manufacture from single yarn (32)

—

Other

Manufacture from (33):

—	coir yarn,

—	natural fibres,

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

—	chemical materials or textile pulp, or

—

paper

ex Chapter 52

Cotton; except for:

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

5204 to 5207

Yarn and thread of cotton

Manufacture from (34):

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

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

—	chemical materials or textile pulp, or

—	paper-making materials

5208 to 5212

Woven fabrics of cotton:

—	Incorporating rubber thread

Manufacture from single yarn (35)

—

Other

Manufacture from (36):

—	coir yarn,

—	natural fibres,

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

—	chemical materials or textile pulp, or

—

paper

ex Chapter 53

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:

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

5306 to 5308

Yarn of other vegetable textile fibres; paper yarn

Manufacture from (37):

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

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

—	chemical materials or textile pulp, or

—	paper-making materials

5309 to 5311

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

—	Incorporating rubber thread

Manufacture from single yarn (38)

—

Other

Manufacture from (39):

—	coir yarn,

—	jute yarn,

—	natural fibres,

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

—	chemical materials or textile pulp, or

—

paper

5401 to 5406

Yarn, monofilament and thread of man-made filaments

Manufacture from (40):

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

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

—	chemical materials or textile pulp, or

—	paper-making materials

5407 and 5408

Woven fabrics of man-made filament yarn:

—	Incorporating rubber thread

Manufacture from single yarn (41)

—

Other

Manufacture from (42):

—	coir yarn,

—	natural fibres,

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

—	chemical materials or textile pulp, or

—

paper

5501 to 5507

Man-made staple fibres

Manufacture from chemical materials or textile pulp

5508 to 5511

Yarn and sewing thread of man-made staple fibres

Manufacture from (43):

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

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

—	chemical materials or textile pulp, or

—	paper-making materials

5512 to 5516

Woven fabrics of man-made staple fibres:

—	Incorporating rubber thread

Manufacture from single yarn (44)

—

Other

Manufacture from (45):

—	coir yarn,

—	natural fibres,

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

—	chemical materials or textile pulp, or

—

paper

ex Chapter 56

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

Manufacture from (46):

—	coir yarn,

—	natural fibres,

—	chemical materials or textile pulp, or

—	paper-making materials

5602

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

—	Needleloom felt

Manufacture from (47):

—	natural fibres, or

—	chemical materials or textile pulp

However:

—	polypropylene filament of heading 5402 ,

—	polypropylene fibres of heading 5503 or 5506 , or

—	polypropylene filament tow of heading 5501 ,

of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product

—

Other

Manufacture from (48):

—	natural fibres,

—	man-made staple fibres made from casein, or

—	chemical materials or textile pulp

5604

Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405 , impregnated, coated, covered or sheathed with rubber or plastics:

—	Rubber thread and cord, textile covered

Manufacture from rubber thread or cord, not textile covered

—

Other

Manufacture from (49):

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

—	chemical materials or textile pulp, or

—	paper-making materials

5605

Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405 , combined with metal in the form of thread, strip or powder or covered with metal

Manufacture from (50):

—	natural fibres,

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

—	chemical materials or textile pulp, or

—	paper-making materials

5606

Gimped yarn, and strip and the like of heading 5404 or 5405 , gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn

Manufacture from (51):

—	natural fibres,

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

—	chemical materials or textile pulp, or

—	paper-making materials

Chapter 57

Carpets and other textile floor coverings:

—	Of needleloom felt

Manufacture from (52):

—	natural fibres, or

—	chemical materials or textile pulp

However:

—	polypropylene filament of heading 5402 ,

—	polypropylene fibres of heading 5503 or 5506 , or

—	polypropylene filament tow of heading 5501 ,

of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product

Jute fabric may be used as a backing

—	Of other felt

Manufacture from (53):

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

—	chemical materials or textile pulp

—

Other

Manufacture from (54):

—	coir yarn or jute yarn,

—	synthetic or artificial filament yarn,

—	natural fibres, or

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

Jute fabric may be used as a backing

ex Chapter 58

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

—	Combined with rubber thread

Manufacture from single yarn (55)

—

Other

Manufacture from (56):

—	natural fibres,

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

—	chemical materials or textile pulp

5805

Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up

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

5810

Embroidery in the piece, in strips or in motifs

Manufacture:

—	from materials of any heading, except that of the product, and

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

5901

Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations

Manufacture from yarn

5902

Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:

—	Containing not more than 90 % by weight of textile materials

Manufacture from yarn

—

Other

Manufacture from chemical materials or textile pulp

5903

Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902

Manufacture from yarn

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

5904

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

Manufacture from yarn (57)

5905

Textile wall coverings:

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

Manufacture from yarn

—

Other

Manufacture from (58):

—	coir yarn,

—	natural fibres,

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

—	chemical materials or textile pulp

5906

Rubberised textile fabrics, other than those of heading 5902 :

—	Knitted or crocheted fabrics

Manufacture from (59):

—	natural fibres,

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

—	chemical materials or textile pulp

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

Manufacture from chemical materials

—

Other

Manufacture from yarn

5907

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

Manufacture from yarn

5908

Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefore, whether or not impregnated:

—	Incandescent gas mantles, impregnated

Manufacture from tubular knitted gas-mantle fabric

—

Other

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

5909 to 5911

Textile articles of a kind suitable for industrial use:

—	Polishing discs or rings other than of felt of heading 5911

Manufacture from yarn or waste fabrics or rags of heading 6310

—	Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911

Manufacture from (60):

—	coir yarn,

—

the following materials:

—	yarn of polytetrafluoroethylene (61)

—	yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin,

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

—	monofil of polytetrafluoroethylene (62),

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

—	glass fibre yarn, coated with phenol resin and gimped with acrylic yarn (63),

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

—	natural fibres,

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

—	chemical materials or textile pulp

—

Other

Manufacture from (64):

—	coir yarn,

—	natural fibres,

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

—	chemical materials or textile pulp

Chapter 60

Knitted or crocheted fabrics

Manufacture from (65):

—	natural fibres,

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

—	chemical materials or textile pulp

Chapter 61 (66)

Articles of apparel and clothing accessories, knitted or crocheted:

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

Manufacture from yarn (67) , (68)

—

Other

Manufacture from (69):

—	natural fibres,

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

—	chemical materials or textile pulp

ex Chapter 62 (70)

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

Manufacture from yarn (71) , (72)

ex 6202 , ex 6204 , ex 6206 , ex 6209 and ex 6211

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

Manufacture from yarn (73)

Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (74)

ex 6210 and ex 6216

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

Manufacture from yarn (75)

Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (76)

6213 and 6214

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

—	Embroidered

Manufacture from unbleached single yarn (77) , (78)

Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (79)

—

Other

Manufacture from unbleached single yarn (80) , (81)

Making up, followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the unprinted goods of headings 6213 and 6214 used does not exceed 47,5 % of the ex-works price of the product

6217

Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212 :

—	Embroidered

Manufacture from yarn (82)

Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (83)

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

Manufacture from yarn (84)

Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (85)

—	Interlinings for collars and cuffs, cut out

Manufacture:

—	from materials of any heading, except that of the product, and

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

—

Other

Manufacture from yarn (86)

ex Chapter 63

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

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

6301 to 6304

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

—	Of felt, of nonwovens

Manufacture from (87):

—	natural fibres, or

—	chemical materials or textile pulp

—

Other:

—	Embroidered

Manufacture from unbleached single yarn (88) , (89)

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

—

Other

Manufacture from unbleached single yarn (90) , (91)

6305

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

Manufacture from (92):

—	natural fibres,

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

—	chemical materials or textile pulp

6306

Tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods:

—	Of nonwovens

Manufacture from (93) , (94):

—	natural fibres, or

—	chemical materials or textile pulp

—

Other

Manufacture from unbleached single yarn (95) , (96)

6307

Other made-up articles, including dress patterns

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

6308

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

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

6401

Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes

—	with customs value above 10 EUR

Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406

—	with customs value of 10 EUR or less

Manufacture from materials of any heading, except that of the product and uppers of heading 6406

6402

Other footwear with outer soles and uppers of rubber or plastics

—	with customs value above 8 EUR

Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406

—	with customs value of 8 EUR or less

Manufacture from materials of any heading, except that of the product and uppers of heading 6406

6403

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather

—	with customs value above 24 EUR

Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406

—	with customs value of 24 EUR or less

Manufacture from materials of any heading, except that of the product and uppers of heading 6406

6404

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials

—	with customs value above 13 EUR

Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406

—	with customs value of 13 EUR or less

Manufacture from materials of any heading, except that of the product and uppers of heading 6406

6405

Other footwear

—	with customs value above 9 EUR

Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406

—	with customs value of 9 EUR or less

Manufacture from materials of any heading, except that of the product and uppers of heading 6406

6406

Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof

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

ex Chapter 65

Headgear and parts thereof; except for:

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

6505

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

Manufacture from yarn or textile fibres (97)

ex Chapter 66

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

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

6601

Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)

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

Chapter 67

Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

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

ex Chapter 68

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

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

ex 6802

Marble, travertine and alabaster

Manufacture from materials of any heading, except that of the product and heading 2515

ex 6803

Articles of slate or of agglomerated slate

Manufacture from worked slate

ex 6812

Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate

Manufacture from materials of any heading

ex 6814

Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials

Manufacture from worked mica (including agglomerated or reconstituted mica)

Chapter 69

Ceramic products

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

ex Chapter 70

Glass and glassware; except for:

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

ex 7003 , ex 7004 and ex 7005

Glass with a non-reflecting layer

Manufacture from materials of heading 7001

7006

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

—	Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards (98)

Manufacture from non-coated glass-plate substrate of heading 7006

—

Other

Manufacture from materials of heading 7001

7007

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

Manufacture from materials of heading 7001

7008

Multiple-walled insulating units of glass

Manufacture from materials of heading 7001

7009

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

Manufacture from materials of heading 7001

7010

Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass

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

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

7013

Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018 )

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

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

Hand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 50 % of the ex-works price of the product

ex 7019

Articles (other than yarn) of glass fibres

Manufacture from:

—	uncoloured slivers, rovings, yarn or chopped strands, or

—	glass wool

ex Chapter 71

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:

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

ex 7101

Natural or cultured pearls, graded and temporarily strung for convenience of transport

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

ex 7102 , ex 7103 and ex 7104

Worked precious or semi-precious stones (natural, synthetic or reconstructed)

Manufacture from unworked precious or semi-precious stones

7106 , 7108 and 7110

Precious metals:

—

Unwrought

Manufacture from materials of any heading, except those of headings 7106 , 7108 and 7110

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

Alloying of precious metals of heading 7106 , 7108 or 7110 with each other or with base metals

—	Semi-manufactured or in powder form

Manufacture from unwrought precious metals

ex 7107 , ex 7109 and ex 7111

Metals clad with precious metals, semi-manufactured

Manufacture from metals clad with precious metals, unwrought

7116

Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)

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

7117

Imitation jewellery

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

Manufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex Chapter 72

Iron and steel; except for:

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

7207

Semi-finished products of iron or non-alloy steel

Manufacture from materials of heading 7201 , 7202 , 7203 , 7204 , 7205 or 7206

7208 to 7216

Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel

Manufacture from ingots or other primary forms or semi-finished materials of heading 7206 or 7207

7217

Wire of iron or non-alloy steel

Manufacture from semi-finished materials of heading 7207

ex 7218 91 and ex 7218 99

Semi-finished products

Manufacture from materials of heading 7201 , 7202 , 7203 , 7204 , 7205 or 7218 10

7219 to 7222

Flat-rolled products, bars and rods, angles, shapes and sections of stainless steel

Manufacture from ingots or other primary forms or semi-finished materials of heading 7218

7223

Wire of stainless steel

Manufacture from semi-finished materials of heading 7218

ex 7224 90

Semi-finished products

Manufacture from materials of heading 7201 , 7202 , 7203 , 7204 , 7205 or 7224 10

7225 to 7228

Flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel

Manufacture from ingots or other primary forms or semi-finished materials of heading 7206 , 7207 , 7218 or 7224

7229

Wire of other alloy steel

Manufacture from semi-finished materials of heading 7224

ex Chapter 73

Articles of iron or steel; except for:

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

ex 7301

Sheet piling

Manufacture from materials of heading 7206

7302

Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails

Manufacture from materials of heading 7206

7304 , 7305 and 7306

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

Manufacture from materials of heading 7206 , 7207 , 7218 or 7224

ex 7307

Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts

Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product

7308

Structures (excluding prefabricated buildings of heading 9406 ) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel

Manufacture from materials of any heading, except that of the product. However, welded angles, shapes and sections of heading 7301 may not be used

ex 7315

Skid chain

Manufacture in which the value of all the materials of heading 7315 used does not exceed 50 % of the ex-works price of the product

ex Chapter 74

Copper and articles thereof; except for:

Manufacture:

—	from materials of any heading, except that of the product, and

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

7401

Copper mattes; cement copper (precipitated copper)

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

7402

Unrefined copper; copper anodes for electrolytic refining

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

7403

Refined copper and copper alloys, unwrought:

—	Refined copper

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

—	Copper alloys and refined copper containing other elements

Manufacture from refined copper, unwrought, or waste and scrap of copper

7404

Copper waste and scrap

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

7405

Master alloys of copper

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

7413

Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated

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

ex Chapter 75

Nickel and articles thereof; except for:

Manufacture:

—	from materials of any heading, except that of the product, and

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

7501 to 7503

Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap

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

ex Chapter 76

Aluminium and articles thereof; except for:

Manufacture:

—	from materials of any heading, except that of the product, and

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

7601

Unwrought aluminium

Manufacture:

—	from materials of any heading, except that of the product, and

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

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

7602

Aluminium waste or scrap

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

7607 (99)

Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm

Manufacture from materials of any heading, except that of the product and heading 7606

7610 and 7614

Aluminium structures (excluding prefabricated buildings of heading 9406 ) and parts of structures (for example, bridges and bridge sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures; Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated

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

ex 7616

Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium

Manufacture:

—	from materials of any heading, except that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used; and

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

Chapter 77

Reserved for possible future use in the HS

ex Chapter 78

Lead and articles thereof; except for:

Manufacture:

—	from materials of any heading, except that of the product, and

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

7801

Unwrought lead:

—	Refined lead

Manufacture from “bullion” or “work” lead

—

Other

Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7802 may not be used

7802

Lead waste and scrap

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

ex Chapter 79

Zinc and articles thereof; except for:

Manufacture:

—	from materials of any heading, except that of the product, and

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

7901

Unwrought zinc

Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7902 may not be used

7902

Zinc waste and scrap

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

ex Chapter 80

Tin and articles thereof; except for:

Manufacture:

—	from materials of any heading, except that of the product, and

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

8001

Unwrought tin

Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 8002 may not be used

8002 and 8007

Tin waste and scrap; other articles of tin

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

Chapter 81

Other base metals; cermets; articles thereof:

—	Other base metals, wrought; articles thereof

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

—

Other

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

ex Chapter 82

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:

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

8206

Tools of two or more of the headings 8202 to 8205 , put up in sets for retail sale

Manufacture from materials of any heading, except those of headings 8202 to 8205 . However, tools of headings 8202 to 8205 may be incorporated into the set, provided that their total value does not exceed 15 % of the ex-works price of the set

8207

Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools

Manufacture:

—	from materials of any heading, except that of the product, and

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

8208

Knives and cutting blades, for machines or for mechanical appliances

Manufacture:

—	from materials of any heading, except that of the product, and

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

ex 8211

Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208

Manufacture from materials of any heading, except that of the product. However, knife blades and handles of base metal may be used

8214

Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)

Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used

8215

Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware

Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used

ex Chapter 83

Miscellaneous articles of base metal; except for:

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

ex 8302

Other mountings, fittings and similar articles suitable for buildings, and automatic door closers

Manufacture from materials of any heading, except that of the product. However, other materials of heading 8302 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

ex 8306

Statuettes and other ornaments, of base metal

Manufacture from materials of any heading, except that of the product. However, other materials of heading 8306 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product

ex Chapter 84

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for:

Manufacture:

—	from materials of any heading, except that of the product, and

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

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex 8401

Nuclear fuel elements

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

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8402

Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers

Manufacture:

—	from materials of any heading, except that of the product, and

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

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

8403 and ex 8404

Central heating boilers other than those of heading 8402 and auxiliary plant for central heating boilers

Manufacture from materials of any heading, except those of headings 8403 and 8404

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

8406

Steam turbines and other vapour turbines

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

8407

Spark-ignition reciprocating or rotary internal combustion piston engines

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

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