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Document 32004D0896

2004/896/EC: Council Decision of 22 November 2004 on the signing and provisional application of a Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union

OJ L 388, 29.12.2004, p. 1–2 (ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
OJ L 333M, 11.12.2008, p. 272–274 (MT)

(BG, RO, HR)
⏵This document has been published in a special edition(s) (BG, RO, HR)
Special edition in Bulgarian: Chapter 11 Volume 038 P. 3 - 4
Special edition in Romanian: Chapter 11 Volume 038 P. 3 - 4
Special edition in Croatian: Chapter 11 Volume 043 P. 179 - 180

Legal status of the document In force

ELI: http://data.europa.eu/eli/dec/2004/896/oj

Related international agreement

Date of document:: 22/11/2004
Date of effect:: 22/11/2004; Entry into force Date of document
Date of end of validity:: No end date

Author:: Council of the European Union
Form:: Decision

Treaty:

Treaty establishing the European Community

Legal basis:

Proposal:

52004PC0355

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Corrected by	32004D0896R(01)	(MT)

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11.40.10.40 External relations / Bilateral agreements with non-member countries / European countries / Other European countries

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Official Journal

29.12.2004

Official Journal of the European Union

L 388/1

COUNCIL DECISION

of 22 November 2004

on the signing and provisional application of a Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union

(2004/896/EC)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article 310 in conjunction with the second sentence of the first subparagraph of Article 300(2) thereof,

Having regard to the Treaty of Accession of 16 April 2003 and in particular Article 2(3) thereof,

Having regard to the Act annexed to the Treaty of Accession and in particular Article 6(2) thereof,

Having regard to the proposal from the Commission,

Whereas:

(1)

On 29 September 2003 the Council authorised the Commission, on behalf of the Community and its Member States, to negotiate with the former Yugoslav Republic of Macedonia a Protocol to the Stabilisation and Association Agreement to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union.

(2)	These negotiations have been successfully accomplished and, subject to its possible conclusion at a later date, the Protocol should be signed on behalf of the European Community and its Member States.

(3)	The Community-related parts of the Protocol should be applied on a provisional basis as from the date of accession pending the completion of the relevant procedures for its formal conclusion,

HAS DECIDED AS FOLLOWS:

Article 1

The President of the Council is hereby authorised to designate the person(s) empowered to sign, on behalf of the European Community and its Member States, the Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union, subject to its conclusion.

The text of the Protocol is attached to this Decision.

Article 2

Pending the Protocol's entry into force, the Community-related parts thereof shall be applied on a provisional basis from 1 May 2004.

Done at Brussels,22 november 2004.

For the Council

The President

B. R. BOT

AGREEMENT IN THE FORM OF AN EXCHANGE OF LETTERS

between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union

Brussels, 7 December 2004

H.E. Mr Sasko STEFKOV,

Ambassador,

Head of the Mission of the former Yugoslav

Republic of Macedonia to the European Communities.

Sir,

I have the honour to propose that, if it is acceptable to your Government, this letter and your confirmation shall together take the place of signature of the Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union.

The text of the aforementioned Protocol, herewith annexed, has been approved for signature and provisional application by a decision of the Council of the European Union on 22 November 2004. In accordance with its Article 16.3, it shall apply provisionally with effect from 1 May 2004.

Please accept, Sir, the assurance of my highest consideration.

For the European Community and its Member States

Brussels, 7 December 2004

Dear Sir,

On behalf of the Government of the Republic of Macedonia I have the honour to acknowledge receipt of your letter SGS4/14231 of today’s date regarding the signature of the Protocol to the Stabilisation and Association Agreement between the Republic of Macedonia, of the one part, and the European Communities and their Member States, of the other part, to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union.

I confirm the acceptance by the Government of the Republic of Macedonia of the annexed text of the Protocol and consider your letter and this letter in reply as equivalent of its signature.

However, I declare that the Republic of Macedonia does not accept the denomination used for my country in abovementioned Protocol, having in view that the constitutional name of my country is the Republic of Macedonia.

Please accept, Sir, the assurance of my highest consideration,

For the Republic of Macedonia

Ambassador

Saško STEFKOV

Brussels, 7 December 2004

H.E. Mr Sasko STEFKOV,

Ambassador,

Head of the Mission of the former Yugoslav

Republic of Macedonia to the European Communities.

Sir,

I have the honour to acknowledge receipt of your letter of today’s date.

The European Community and its Member States notes that the Exchange of Letters between the European Community and its Member States and the Former Yugoslav Republic of Macedonia, which takes the place of signature of the Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union, has been accomplished and that this cannot be interpreted as acceptance or recognition by the European Community and its Member States in whatever form or content of a denomination other than the ‘former Yugoslav Republic of Macedonia’.

Please accept, Sir, the assurance of my highest consideration.

For the European Community and its Member States

PROTOCOL

to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the slovak Republic to the European Union

THE KINGDOM OF BELGIUM,

THE CZECH REPUBLIC,

THE KINGDOM OF DENMARK,

THE FEDERAL REPUBLIC OF GERMANY,

THE REPUBLIC OF ESTONIA,

THE HELLENIC REPUBLIC,

THE KINGDOM OF SPAIN,

THE FRENCH REPUBLIC,

IRELAND,

THE ITALIAN REPUBLIC,

THE REPUBLIC OF CYPRUS,

THE REPUBLIC OF LATVIA,

THE REPUBLIC OF LITHUANIA,

THE GRAND DUCHY OF LUXEMBOURG,

THE REPUBLIC OF HUNGARY,

THE REPUBLIC OF MALTA,

THE KINGDOM OF THE NETHERLANDS,

THE REPUBLIC OF AUSTRIA,

THE REPUBLIC OF POLAND,

THE PORTUGUESE REPUBLIC,

THE REPUBLIC OF SLOVENIA,

THE SLOVAK REPUBLIC,

THE REPUBLIC OF FINLAND,

THE KINGDOM OF SWEDEN,

THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,

hereinafter referred to as the ‘Member States’ represented by the Council of the European Union, and

THE EUROPEAN COMMUNITY AND THE EUROPEAN ATOMIC ENERGY COMMUNITY,

hereinafter referred to as ‘the Communities’ represented by the Council of the European Union and the Commission of the European Communities,

of the one part, and

THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA,

of the other part,

HAVING REGARD TO the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union and thereby to the Community on 1 May 2004,

WHEREAS:

(1)

The Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, (hereinafter referred to as the SAA) was signed by Exchange of Letters in Luxembourg on 9 April 2001 and entered into force on 1 April 2004.

(2)

The Treaty concerning the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union (hereinafter referred to as Treaty of Accession) was signed in Athens on 16 April 2003.

(3)(4)(5)(6)

Pursuant to Article 6(2) of the Act of Accession annexed to the Treaty of Accession, the accession of the new Member States to the SAA is to be agreed by the conclusion of a protocol to the SAA.Consultations pursuant to Article 35(3) of the SAA have taken place so as to ensure that account is taken of the mutual interests of the Community and the former Yugoslav Republic of Macedonia stated in the SAA.The amendments to the Interim Agreement on trade and trade-related matters between the European Community, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, hereinafter referred to as ‘the IA’, adopted by Decision No 1/2002 of the European Community, former Yugoslav Republic of Macedonia Cooperation Council of 30 January 2002 on the introduction of two Joint Declarations concerning the Principality of Andorra and the Republic of San Marino and on amendments to Protocol 4 on the definition of the concept of originating products and methods of administrative cooperation, have to be made likewise to the SAA.The amendments to the IA adopted by Decision No 2/2003 of the European Community, former Yugoslav Republic of Macedonia Cooperation Council of 22 December 2003 implementing further liberalisation of the trade in agricultural and fisheries products have to be made likewise to the SAA,

HAVE AGREED UPON THE FOLLOWING PROVISIONS:

SECTION I

CONTRACTING PARTIES

Article 1

The Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia, and the Slovak Republic (hereinafter referred to as the new Member States) shall be Parties to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, signed by Exchange of Letters in Luxemburg on 9 April 2001 and shall respectively adopt and take note, in the same manner as the other Member States of the Community, of the texts of the Agreement, as well as of the Joint Declarations, and the Unilateral Declarations annexed to the Final Act signed on the same date.

Article 2

To take into account recent institutional developments within the European Union, the Parties agree that following the expiry of the Treaty establishing the European Coal and Steel Community, existing provisions in the Agreement referring to that Community shall be deemed to refer to the European Community which has taken over all rights and obligations contracted by the European Coal and Steel Community.

ADJUSTMENTS TO THE TEXT OF THE SAA INCLUDING ITS ANNEXES AND PROTOCOLS

SECTION II

AGRICULTURAL PRODUCTS

Article 3

Agricultural Products sensu stricto

1. Annex IV(a) to the SAA shall be replaced by the text which appears in Annex I to this Protocol.

2. Annex IV(b) to the SAA shall be replaced by the text which appears in Annex II to this Protocol.

3. Annex IV(c) to the SAA shall be replaced by the text which appears in Annex III to this Protocol.

4. The following point shall be added to Article 27(3) of the SAA as follows:

‘(d)

reduce progressively the customs duties applicable on imports of certain agricultural products originating in the Community, listed in Annex IV(d), in accordance with the following timetable:

—	on 1 January 2004 each duty shall be reduced to 95 % of MFN,

—	on 1 January 2005 each duty shall be reduced to 90 % of MFN,

—	on 1 January 2006 each duty shall be reduced to 85 % of MFN,

—	on 1 January 2007 each duty shall be reduced to 80 % of MFN,

—	on 1 January 2008 each duty shall be reduced to 70 % of MFN,

—	on 1 January 2009 each duty shall be reduced to 60 % of MFN,

—	on 1 January 2010 each duty shall be reduced to 50 % of MFN,

—	on 1 January 2011 the remaining duties shall be abolished.’

5. The text which appears in Annex IV to this Protocol shall be added to the SAA as Annex IV(d).

6. The following paragraph shall be added to Article 27 of the SAA:

‘5. For those products where during the reduction process referred to in this Article the preferential tariff duty reaches a residual value of 1 % or less for ad valorem duties and of EUR 0,01 per kg (or the appropriate specific unit) or less for specific duties, the customs duties shall be eliminated at that point.’

Article 4

Fisheries products

1. Article 28(2) of the SAA shall be replaced by the following:

‘2. The former Yugoslav Republic of Macedonia shall abolish all charges having an equivalent effect to a customs duty and abolish the customs duties applicable on imports of fish and fisheries products originating in the Community with the exception of products listed in Annex V(b) to the SAA, which shall lay down the tariff reductions for the products listed therein.’

2. The expression ‘Year 3’ in the heading of the last column of the tables in Annexes V(a) and (b) to the SAA shall be replaced by ‘Year 3 and beyond’.

Article 5

Processed agricultural products

1. Article 1(1) of Protocol 3 to the SAA shall be replaced by the following:

‘1. The Community and the former Yugoslav Republic of Macedonia shall apply to processed agricultural products the duties listed in Annex I, Annex II and Annex III respectively in accordance with the conditions mentioned therein, whether limited by quota or not.’

2. The table in Annex II to Protocol 3 to the SAA shall be replaced by the table which appears in Annex V to this Protocol.

3. The text which appears in Annex VI to this Protocol shall be added to Protocol 3 to the SAA as Annex III.

4. The following Article shall be added to Article 3 of Protocol 3 to the SAA:

‘Article 4

For those products where during the reduction process referred to in this Protocol the preferential tariff duty reaches a residual value of 1 % or less for ad valorem duties and of EUR 0,01 per kg (or the appropriate specific unit) or less for specific duties, the customs duties shall be eliminated at that point.’

Article 6

Wine Agreement

The table in paragraph 1 of Annex I (Agreement between the European Community and the former Yugoslav Republic of Macedonia on reciprocal preferential trade concessions for certain wines, referred to in Article 27(4) of the SAA) to the Additional Protocol adjusting the trade aspects of the SAA to take account of the outcome of the negotiations between the parties on reciprocal preferential concessions for certain wines, the reciprocal recognition, protection and control of wine names and the reciprocal recognition, protection and control of designations for spirits and aromatised drinks, shall be replaced by the table which appears in Annex VII to this Protocol.

SECTION III

RULES OF ORIGIN

Article 7

Protocol 4 to the SAA concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation shall be amended as follows:

in the ‘Table of contents’, in Title II, the second indent shall be replaced by the following:

‘– Article 3

Bilateral cumulation in the Community;’

in the ‘Table of contents’, in Title II, the third indent shall be replaced by the following:

‘– Article 4

Bilateral cumulation in the former Yugoslav Republic of Macedonia’

3.	in Article 3, the title shall be replaced by the following: ‘Bilateral cumulation in the Community’;

4.	the last sentence in Article 3 shall be replaced by the following: ‘It shall not be necessary that such materials have undergone sufficient working or processing, provided they have undergone working or processing going beyond the operations referred to in Article 7.’

5.	the last sentence in Article 4 shall be replaced by the following: ‘It shall not be necessary that such materials have undergone sufficient working or processing, provided they have undergone working or processing going beyond the operations referred to in Article 7.’

6.	in Article 5, paragraph 2(a)(b)(c)(d)(e), Article 17(4), and Article 31(1), the terms ‘EC Member State’ and ‘EC Member States’ shall be replaced by the following: ‘Member State of the Community’ and ‘Member States of the Community’;

Article 15(1) shall be replaced with by following:

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

Article 15(2) shall be replaced by the following:

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

9.	the last subparagraph in Article 15(6) shall be replaced by the following paragraph: ‘7. The provisions of this Article shall apply from 1 January 2003. The provisions of paragraph 6 shall apply until 31 December 2005 and may be reviewed by common accord.’

10.

Article 18(4) shall be replaced by the following:

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

“EXPEDIDO A POSTERIORI”,

“VYSTAVENO DODATEČNĚ”,

“UDSTEDT EFTERFØLGENDE”,

“NACHTRÄGLICH AUSGESTELLT”,

“VÄLJA ANTUD TAGASIULATUVALT”,

“ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ”,

“ISSUED RETROSPECTIVELY”,

“DÉLIVRÉ A POSTERIORI”,

“RILASCIATO A POSTERIORI”,

“IZSNIEGTS RETROSPEKTĪVI”,

“RTROSPEKTYVUSIS IŠDAVIMAS”,

“KIADVA VISSZAMENŐLEGES HATÁLLYAL”,

“MAĦRUĠ RETROSPETTIVAMENT”,

“AFGEGEVEN A POSTERIORI”,

“WYSTAWIONE RETROSPEKTYWNIE”,

“EMITIDO A POSTERIORI”,

“IZDANO NAKNADNO”,

“VYDANÉ DODATOČNE”,

“ANNETTU JÄLKIKÄTEEN”,

“UTFÄRDAT I EFTERHAND”,

“ДОПОЛНИТЕЛНО ИЗДАДЕНО”.’

11.

Article 19(2) shall be replaced by the following:

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

“DUPLICADO”,

“DUPLIKÁT”,

“DUPLIKAT”,

“DUPLIKAAT”,

“ΑΝΤΙΓΡΑΦΟ”,

“DUPLICATE”,

“DUPLICATA”,

“DUPLICATO”,

“DUBLIKĀTS”,

“DUBLIKATAS”,

“MÁSODLAT”,

“DUPLIKAT”,

“DUPLICAAT”,

“DUPLIKAT”,

“SEGUNDA VIA”,

“DVOJNIK”,

“DUPLIKÁT”,

“KAKSOISKAPPALE”,

“DUPLIKAT”,

“ДУПЛИКАТ”.’

12.

Article 30(1) shall be replaced by the following:

‘1. For the application of the provisions of Article 21(1)(b) and Article 26(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of the Member States or of the former Yugoslav Republic of Macedonia equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.’

13.	in Article 30(3) and Article 31(1) the terms ‘European Commission’ shall be replaced by ‘Commission of the European Communities’.

Article 8

1. Annex I to Protocol 4 to the SAA shall be replaced by the text which appears in Annex VIII to this Protocol.

2. Annex II to Protocol 4 to the SAA shall be replaced by the text which appears in Annex IX to this Protocol.

3. Annex IV to Protocol 4 to the SAA shall be replaced by the text which appears in Annex X to this Protocol.

Article 9

After Protocol 4 to the SAA the following Joint Declarations shall be added:

‘JOINT DECLARATION CONCERNING THE PRINCIPALITY OF ANDORRA

1.	Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonised System shall be accepted by the former Yugoslav Republic of Macedonia as originating in the Community within the meaning of this Agreement.

2.	Protocol 4 shall apply mutatis mutandis for the purpose of defining the originating status of the abovementioned products.

JOINT DECLARATION CONCERNING THE REPUBLIC OF SAN MARINO

1.	Products originating in the Republic of San Marino shall be accepted by the former Yugoslav Republic of Macedonia as originating in the Community within the meaning of this Agreement.

2.	Protocol 4 shall apply mutatis mutandis for the purpose of defining the originating status of the abovementioned products.’

TRANSITIONAL PROVISIONS

SECTION IV

Article 10

WTO

The former Yugoslav Republic of Macedonia undertakes that it shall not make any claim, request or referral nor modify or withdraw any concession pursuant to GATT 1994 Articles XXIV.6 and XXVIII in relation to this enlargement of the Community.

Article 11

Proof of origin and administrative cooperation

1. Proofs of origin properly issued by either the former Yugoslav Republic of Macedonia or a new Member State in the framework of preferential agreements or autonomous arrangements applied between them shall be accepted in the respective countries, provided that:

(a)	the acquisition of such origin confers preferential tariff treatment on the basis of the preferential tariff measures contained in the SAA;

(b)	the proof of origin and the transport documents were issued no later than the day before the date of accession;

(c)	the proof of origin is submitted to the customs authorities within the period of four months from the date of accession.

Where goods were declared for importation in either the former Yugoslav Republic of Macedonia or a new Member State, prior to the date of accession, under preferential agreements or autonomous arrangements applied between the former Yugoslav Republic of Macedonia and that new Member State at that time, proof of origin issued retrospectively under those agreements or arrangements may also be accepted provided that it is submitted to the customs authorities within the period of four months from the date of accession.

2. The former Yugoslav Republic of Macedonia and the new Member States are authorised to retain the authorisations with which the status of ‘approved exporters’ has been granted in the framework of preferential agreements or autonomous arrangements applied between them, provided that:

(a)	such a provision is also provided for in the agreement concluded prior to the date of accession between the former Yugoslav Republic of Macedonia and the Community; and

(b)	the approved exporters apply the rules of origin in force under that agreement.

These authorisations shall be replaced, no later than one year after the date of accession, by new authorisations issued under the conditions of the SAA.

3. Requests for subsequent verification of proof of origin issued under the preferential agreements or autonomous arrangements referred to in paragraphs 1 and 2 above shall be accepted by the competent customs authorities of either the former Yugoslav Republic of Macedonia or the Member States for a period of three years after the issue of the proof of origin concerned and may be made by those authorities for a period of three years after acceptance of the proof of origin submitted to those authorities in support of an import declaration.

Article 12

Goods in transit

1. The provisions of the SAA may be applied to goods exported from either the former Yugoslav Republic of Macedonia to one of the new Member States or from one of the new Member States to the former Yugoslav Republic of Macedonia, which comply with the provisions of Protocol 4 to the SAA and that on the date of accession are either en route or in temporary storage, in a customs warehouse or in a free zone in the former Yugoslav Republic of Macedonia or in that new Member State.

2. Preferential treatment may be granted in such cases, subject to the submission to the customs authorities of the importing country, within four months from the date of accession, of a proof of origin issued retrospectively by the customs authorities of the exporting country.

Article 13

Quotas in 2004

For the year 2004, the volumes of the new tariff quotas and the increases of the volumes of existing tariff quotas shall be calculated as a pro rata of the basic volumes, taking into account the part of the period elapsed before 1 May 2004.

GENERAL AND FINAL PROVISIONS

SECTION V

Article 14

This Protocol and the Annexes thereto shall form an integral part of the SAA.

Article 15

1. This Protocol shall be approved by the Community, by the Council of the European Union on behalf of the Member States, and by the former Yugoslav Republic of Macedonia in accordance with their own procedures.

2. The Parties shall notify each other of the accomplishment of the corresponding procedures referred to in the preceding paragraph. The instruments of approval shall be deposited with the General Secretariat of the Council of the European Union.

Article 16

1. This Protocol shall enter into force on the same day as the Treaty of Accession provided that all the instruments of approval of this Protocol have been deposited before that date.

2. If not all the instruments of approval of this Protocol have been deposited before that date, this Protocol shall enter into force on the first day of the first month following the date of the deposit of the last instrument of approval.

3. If not all the instruments of approval of this Protocol have been deposited before 1 May 2004, this Protocol shall apply provisionally with effect from 1 May 2004.

Article 17

This Protocol is drawn up in duplicate in each of the official languages of the Parties, each of these texts being equally authentic.

Article 18

The text of the SAA, including the Annexes and Protocols forming an integral part thereof, and the Final Act together with the declarations annexed thereto shall be drawn up in Czech, Estonian, Hungarian, Latvian, Lithuanian, Maltese, Polish, Slovak and Slovene languages, and these texts shall be authentic in the same way as the original texts. The Stabilisation and Association Council shall approve these texts.

ANNEX I

‘ANNEX IV(a)

Imports into the former Yugoslav Republic of Macedonia of agricultural products originating in the Community (zero-duty tariff)

[referred to in Article 27(3)(a)]

0105 19 20	0210 93	0904 12	1209 24	1702 30	2309 90 43
0105 92	0210 99	1001100010	1209 25	1702 40	2309 90 49
0105 93	0404	1002	1209 26	1702 60	2309 90 51
0105 99 10	0408	1003009010	1209 29	1703	2309 90 53
0106900050	0410	1006 10 10	1209 30	2005100010	2309 90 59
0206 10	0601	1007	1209 91	2104200010	2309 90 70
0206 21	0602 10	1008	1209 99	2302	2309 90 91
0206 22	0602 20	1103 11	1211	2307	2309 90 95
0206 30	0602 30	1103 13 10	1212	2308	2309909910
0206 41	0602 40	1103139010	1501	2309 90 10	2401
0206 49	0703101910	1103 19 40	1503	2309 90 20	4301
0206 80	0703101930	1105	1517909900	2309 90 31
0206 90	0703900010	1108	1701 12	2309 90 33
0208	0802 11	1202	1702 11	2309 90 35
0210 91	0802 12	1209 22	1702 19	2309 90 39
0210 92	0904 11	1209 23	1702 20	2309 90 41
Ex07 13 20	Chick peas (garbanzos) - seed
Ex07 13 31	Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek - seed
Ex07 13 32	Small red (Adzuki) beans (Phaseolus or Vigna angularis) - seed
Ex07 13 39	Other beans for sowing
Ex07 13 50	Broad beans (Vicia faba var.major) and horse beans (Vicia faba var equine, Vicia faba var. minor) - seed’

ANNEX II

‘ANNEX IV(b)

Imports into the former yugoslav Republic of Macedonia of agricultural products originating in the Community (zero-duty tariff within tariff quotas)

(referred to in Article 27(3)(b))

CN code (*1)

Description

2004

2005

2006

2007

2008

2009

2010

2011 and beyond

(1)

(2)

(1)

(2)

(1)

(2)

(1)

(2)

(1)

(2)

(1)

(2)

(1)

(2)

(1)

(2)

(t)

(% of MFN)

(t)

(% of MFN)

(t)

(% of MFN)

(t)

(% of MFN)

(t)

(% of MFN)

(t)

(% of MFN)

(t)

(% of MFN)

(t)

(% of MFN)

0206 29

Edible offal of bovine animals, frozen – excluding tongues and livers

415

–

0207

Meat and edible offal, of poultry of heading No 0105 , fresh, chilled or frozen

6 000

–

0210 11

0210 12

0210 19

Pig meat

–

0401 20

Milk and cream of fat content by weight, exceeding 1 % but not exceeding 6 %

2 200

100

2 200

100

2 200

100

2 200

100

2 200

100

2 200

100

2 200

100

2 200

100

0402

Milk and cream concentrated or containing added sugar or other sweetening matter

450

–

0405 10

–

Butter

1 250

–

0406 20

Grated or powered cheese of all kinds

105

110

115

120

130

140

150

160

0406 30

Processed cheese, not grated or powdered

0406 90

–	Other cheese

100

0805 10

–

Oranges

8 000

–

0805 20

–	Mandarins (including tangerines and satsumas) clementines, wilkings and similar citrus hybrids

0805 40

–	Grapefruite

0805 50

–	Lemons and Limes

1601

Sausages and similar products of meat, meat offal or blood, food preparations based on these products

2 740

2 780

2 820

2 860

2 970

3 080

3 190

3 300

1602

Other prepared or preserved meat, meat offal and blood

1 380

1 410

1 440

1 470

1 540

1 610

1 680

1 750

1507 10

–	Crude soya-bean oil, whether or not degummed

15 000

0 (*2)

2005 70

–

Olives

1 600

–

2009

Juices

300

100

300

100

300

100

300

100

300

100

300

100

300

100

300

100

2309909990

Preparation of a kind used in animal feeding

Other

12 000

70’

(1)	Tariff quota

(2)	Applicable duty for exceeding quantities

(*1) As defined in the Customs Tariff Law Gazette No 23/03 of the former Yugoslav Republic of Macedonia.

(*2) In accordance with WTO schedule.

ANNEX III

‘ANNEX IV(c)

Imports into the former Yugoslav Republic of Macedonia of agricultural products originating in the Community (Concessions within tariff quotas)

(referred to in Article 27(3)(c))

CN code (1)

Description

Annual quantity

(tonnes)

Applicable duty

(% of MFN)

0203

Meat of swine, fresh, chilled or frozen

2 000

0406 +

Cheese and curd

600

70’

(1) As defined in the Customs Tariff Law Gazette No 23/03 of the former Yugoslav Republic of Macedonia.

ANNEX IV

‘ANNEX IV(d)

Imports into the former Yugoslav Republic of Macedonia of agricultural products originating in the Community (Progressive tariff reduction during the transition period, zero-duty tariff from 1 January 2011)

(referred to in Article 27(3)(d))

0102902100

0102902900

0102904100

0102904900

0102905100

0102905900

0102906100

0102906900

0102907100

0102907900

0102909000

0105111900

0105119900

0105120000

0105199000

0105992000

0105993000

0105995000

0201100000

0201202000

0201203000

0201205000

0201209000

0201300000

0202100000

0202201000

0202203000

0202205000

0202209000

0202301000

0202305000

0202309000

0209003000

0209009000

0210201000

0210209000

0405209000

0405901000

0405909000

0602903000

0602904100

0602904500

0602904900

0602905100

0602905900

0602907000

0602909100

0602909900

0603101010

0603101090

0603102090

0603103010

0603103090

0603104010

0603104090

0603105010

0603105090

0603108010

0603108090

0603900000

0604101000

0604109000

0604912100

0604912900

0604914100

0604914900

0604919000

0604991000

0604999000

0709906000

0710801000

0710808000

0710808500

0711201000

0711209000

0712200000

0712310000

0712320000

0712330000

0712390000

0712900500

0712901900

0712903000

0712905000

0712909000

0802210000

0802220000

0802310000

0802320000

0802400000

0802500000

0802902000

0802905000

0802906000

0802908500

0803001100

0803001900

0803009000

0804100000

0804201000

0804209000

0804300000

0804400000

0804500000

0805900000

0810201000

0810209000

0810301000

0810303000

0810309000

0810401000

0810403000

0810405000

0810409000

0810500000

0810600000

0810903000

0810904000

0810909500

0811101100

0811101900

0811109000

0811201100

0811201900

0811203100

0811203900

0811205100

0811205900

0811209000

0811901100

0811901900

0811903100

0811903900

0811905000

0811907000

0811907500

0811908000

0811908500

0811909500

0812100000

0812901000

0812902000

0812903000

0812904000

0812905000

0812906000

0812907000

0812909910

0812909990

0813100000

0813200000

0813300000

0813401000

0813403000

0813405000

0813406000

0813407000

0813409500

0813501200

0813501500

0813501900

0813503100

0813503900

0813509100

0813509900

0901110000

0901120000

0901210000

0901220000

0901901000

0901909000

0902100000

0902200000

0902300000

0902400000

1003009020

1003009090

1004000090

1102100000

1102201000

1102209000

1102300000

1102901000

1102903000

1102909000

1103139090

1103191000

1103193000

1103195000

1103199000

1103201000

1103202000

1103203000

1103204000

1103205000

1103206000

1103209000

1104121000

1104129000

1104191000

1104193000

1104195000

1104196100

1104196900

1104199100

1104199900

1104222000

1104223000

1104225000

1104229000

1104229800

1104231000

1104233000

1104239000

1104239900

1104290100

1104290300

1104290500

1104290700

1104290900

1104291100

1104291500

1104291900

1104293100

1104293500

1104293900

1104295100

1104295500

1104295900

1104298100

1104298500

1104298900

1104301000

1104309000

1106100000

1106301000

1106309090

1107101100

1107101900

1107109100

1107109900

1107200000

1209210000

1509101000

1509109000

1509900000

1510001000

1510009000

1514991000

1514999000

1517909300

1603001000

1603008000

1701910000

1701999000

2007101000

2007109100

2007109900

2007911000

2007913000

2007919000

2007991000

2007992000

2007993110

2007993190

2007993310

2007993390

2007993510

2007993590

2007993910

2007993990

2007995500

2007995700

2007999100

2007999300

2007999810

2007999890

2309101100

2309101300

2309101500

2309101900

2309103100

2309103300

2309103900

2309105100

2309105300

2309105900

2309107000

2309109000 ’

ANNEX V

‘ANNEX II

Duties applicable to goods originating in the Community on import into the former Yugoslav Republic of Macedonia

CN code (*1)

Description

Rate of duty (%)

2004

2005

2006

2007

2008

2009

2010

2011 and after

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

0403

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

0403 10

–

Yogurt:

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

– – –

In powder, granules or other solid forms, of a milk fat content, by weight:

0403105100

– – – –

Not exceeding 1,5 %

80 % of MFN

65 % of MFN

50 % of MFN

0403105300

– – – –

Exceeding 1,5 % but not exceeding 27 %

80 % of MFN

65 % of MFN

50 % of MFN

0403105900

– – – –

Exceeding 27 %

80 % of MFN

65 % of MFN

50 % of MFN

– – –

Other, of a milk fat content, by weight:

0403109100

– – – –

Not exceeding 3 %

80 % of MFN

65 % of MFN

50 % of MFN

0403109300

– – – –

Exceeding 3 % but not exceeding 6 %

80 % of MFN

65 % of MFN

50 % of MFN

0403109900

– – – –

Exceeding 6 %

80 % of MFN

65 % of MFN

50 % of MFN

0403 90

–

Other:

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

– – –

In powder, granules or other solid forms, of a milkfat content, by weight:

0403907100

– – – –

Not exceeding 1,5 %

80 % of MFN

65 % of MFN

50 % of MFN

0403907300

– – – –

Exceeding 1,5 % but not exceeding 27 %

80 % of MFN

65 % of MFN

50 % of MFN

0403907900

– – – –

Exceeding 27 %

80 % of MFN

65 % of MFN

50 % of MFN

– – –

Other, of a milkfat content, by weight:

0403909100

– – – –

Not exceeding 3 %

80 % of MFN

65 % of MFN

50 % of MFN

0403909300

– – – –

Exceeding 3 % but not exceeding 6 %

80 % of MFN

65 % of MFN

50 % of MFN

0403909900

– – – –

Exceeding 6 %

80 % of MFN

65 % of MFN

50 % of MFN

0405

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

0405 20

–	Dairy spreads:

0405201000

– –	Of a fat content, by weight, of 39 % or more but less than 60 %

95 % of MFN

90 %of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0405203000

– –	Of a fat content, by weight, of 60 % or more but not exceeding 75 %

95 % of MFN

90 %of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0501000000

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

0502

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

0503000000

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

0505

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

0506

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

0507

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

0508000000

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

0509 00

Natural sponges of animal origin

0510000000

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

0710

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

0710400000

–

Sweetcorn

95 % of MFN

90 %of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0711

Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption:

0711 90

–	Other vegetables; mixtures of vegetables:

– –	Vegetables

0711903000

– – –

Sweetcorn

95 % of MFN

90 %of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0903000000

Maté

95 % of MFN

90 %of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

1212

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

1212200000

–	Seaweeds and other algae

1302

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

–	Vegetable saps and extracts:

1302120000

– –	Of liquorice

1302130000

– –

Of hops

1302140000

– –	Of pyrethrum or of the roots of plants containing rotenone

1302 19

– –

Other

1302193000

– – –

Intermixtures of vegetable extracts, for the manufacture of beverages or of food preparations

– – –

Other

1302199100

– – – –

Medicinal

1302 20

–	Pectic substances, pectinates and pectates

–	Mucilages and thickeners, whether or not modified, derived from vegetable products:

1302310000

– –

Agar-agar

1302 32

– –	Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds:

1302321000

– – –

Of locust beans or locust bean seeds

1401

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

1402000000

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

1403000000

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

1404

Vegetable products not elsewhere specified or included:

1404100000

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

1404200000

–	Cotton linters

1404900000

–

Other

1505 00

Wool grease and fatty substances derived therefrom (including lanolin)

1506000000

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

1515

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

1515 90

–

Other:

1515901500

– –	Jojoba and oiticica oils; myrtle wax and Japan wax; their fractions

1516

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

1516 20

–	Vegetable fats and oils and their fractions:

1516201000

– –	Hydrogenated castor oil, so called “opal-wax”

1517

Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading No 1516 :

1517 10

–	Margarine, excluding liquid margarine:

1517101000

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

MFN

1517 90

–

Other:

1517901000

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

MFN

– –

Other

1517909300

– – –

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

95 % of MFN

90 %of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

1518 00

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

1520000000

Glycerol, crude; glycerol waters and glycerol lyes

1521

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

1522 00

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

1522001000

–

Degras

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:

1702500000

–	Chemically pure fructose

1702 90

–	Other, including invert sugar:

1702901000

– –	Chemically pure maltose

MFN

1704

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

1704 10

–	Chewing gum, whether or not sugar-coated

50 % of MFN

1704 90

–

Other

50 % of MFN

1803

Cocoa paste, whether or not defatted

1804000000

Cocoa butter, fat and oil

1805000000

Cocoa powder, not containing added sugar or other sweetening matter

1806

Chocolate and other food preparations containing cocoa

1806 10

–	Cocoa powder, containing added sugar or other sweetening matter:

1806101500

– –	Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

50 % of MFN

45 % of MFN

40 % of MFN

35 % of MFN

25 % of MFN

15 % of MFN

5 % of MFN

1806102000

– –	Containing 5 % or more but less than 65 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

50 % of MFN

45 % of MFN

40 % of MFN

35 % of MFN

25 % of MFN

15 % of MFN

5 % of MFN

1806103000

– –	Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

50 % of MFN

45 % of MFN

40 % of MFN

35 % of MFN

25 % of MFN

15 % of MFN

5 % of MFN

1806109000

– –	Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

50 % of MFN

45 % of MFN

40 % of MFN

35 % of MFN

25 % of MFN

15 % of MFN

5 % of MFN

1806 20

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

1806201000

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

50 % of MFN

1806203000

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

50 % of MFN

– –

Other:

1806205000

– – –

Containing 18 % or more by weight of cocoa butter

50 % of MFN

1806207000

– – –

Chocolate milk crumb

50 % of MFN

1806208000

– – –

Chocolate flavour coating

50 % of MFN

1806209500

– – –

Other

50 % of MFN

–	Other, in blocks, slabs or bars:

1806310000

– –

Filled

50 % of MFN

1806 32

– –	Not filled

1806321000

– – –

With added cereal, fruit or nuts

50 % of MFN

1806329000

– – –

Other

50 % of MFN

1806 90

–

Other:

– –	Chocolate and chocolate products:

– – –

Chocolates, whether or not filled:

1806901100

– – – –

Containing alcohol

50 % of MFN

1806901900

– – – –

Other

50 % of MFN

– – –

Other:

1806903100

– – – –

Filled

50 % of MFN

1806903900

– – – –

Not filled

50 % of MFN

1806905000

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

50 % of MFN

1806906000

– –	Spreads containing cocoa

50 % of MFN

1806907000

– –	Preparations containing cocoa for making beverages

50 % of MFN

1806909000

– –

Other

50 % of MFN

1901

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

1901100000

–	Preparations for infant use, put up for retail sale

1901200000

–	Mixes and doughs for the preparation of bakers' wares of headings 1905

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

1901 90

–

Other:

– –	Malt extract:

1901901100

– – –

With a dry extract content of 90 % or more by weight

1901901900

– – –

Other

– –

Other:

1901909100

– – –

Containing no milk fats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milk fat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch, excluding food preparations in powder form of goods of heading Nos 0401 to 0404

1901909900

– – –

Other

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, except pasta falling within CN codes 1902 20 10 and 1902 20 30 , couscous, whether or not prepared

50 % of MFN

1903000000

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

1904

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

MFN

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

50 % of MFN

2001

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

2001 90

–

Other:

2001903000

– –	Sweetcorn (Zea mays var. saccharata)

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

2001904000

– –	Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

2001906000

– –	Palm hearts

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

2004

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

2004 10

–

Potatoes:

– –

Other

2004109100

– – –

In the form of flour, meal or flakes

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

2004 90

–	Other vegetables and mixtures of vegetables:

2004901000

– –	Sweetcorn(Zea mays var. saccharata)

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

2005

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

2005 20

–

Potatoes:

2005201000

– –	In the form of flour, meal or flakes

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

2005800000

–	Sweetcorn(Zea mays var. saccharata)

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

2008

Fruits, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:

–	Nuts, groundnuts and other seeds, whether or not mixed together:

2008 11

– –	Groundnuts

2008111000

– – –

Peanut butter

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

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

2008910000

– –	Palm hearts

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

2008 99

– –

Other

– – –

Not containing added spirit:

– – – –

Not containing added sugar:

2008998500

– – – – –

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

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

2008999100

– – – – –

Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

2101

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

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

2101 11

– –	Extracts; essences or concentrates:

2101111100

– – –

With a coffee-based dry matter content of 95 % or more by weight

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

2101111900

– – –

Other

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

2101 12

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

2101129200

– – –

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

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

2101129800

– – –

Other

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

2101 20

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

2101202000

– –	Extracts, essences or concentrates:

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

– –	Preparations

2101209200

– – –

With a basis of extracts, essences or concentrates of tea or maté

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

2101209800

– – –

Other

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

2101 30

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

– –	Roasted chicory and other roasted coffee substitutes:

2101301100

– – –

Roasted chicory

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

2101301900

– – –

Other

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

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

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

2101309100

– – –

Of roasted chicory

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

2101309900

– – –

Other

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

2102

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

2102 10

–	Active yeasts:

2102101000

– –	Culture yeast

MFN

– –	Baker's yeast:

2102103100

– – –

Dried

MFN

2102103900

– – –

Other

MFN

2102109000

– –

Other

MFN

2102 20

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

– –	Inactive yeasts:

2102201100

– – –

In tablet, cube or similar form, or in immediate packings of a net content not exceeding 1 kg.

MFN

2102201900

– – –

Other

MFN

2102209000

– –

Other

MFN

2102300000

–	Prepared baking powders

MFN

2103

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

2103100000

–	Soya sauce

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

2103200000

–	Tomato ketchup and other tomato sauces

MFN

2103 30

–	Mustard flour and meal and prepared mustard:

2103301000

– –	Mustard flour

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

2103309000

– –	Prepared mustard

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

2103 90

– –

Other:

2103901000

– –	Mango Chutney, liquid

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

2103903000

– –	Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litre or less

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

– –

Other:

2103909010

– – –

Combined herbs pepper based

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

2103909050

– – –

Mayonnaise

MFN

2103909090

– – –

Other

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

2104

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

2104 10

–	Soups and broths and preparation therefor:

2104101000

– –

Dried

80 % of MFN

65 % of MFN

50 % of MFN

2104109000

– –

Other

80 % of MFN

65 % of MFN

50 % of MFN

2104 20 00

–	Homogenised composite food preparations

2104200010

– –	Children's food in packaging net weighing up to 250 g

2104200090

– –	Diet food in packaging net weighing up to 250 g

2105 00

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

50 % of MFN

45 % of MFN

40 % of MFN

35 % of MFN

25 % of MFN

15 % of MFN

5 % of MFN

2106

Food preparations not elsewhere specified or included:

2106 10

–	Protein concentrates and textured protein substances

2106 90

–

Other:

2106901000

– –	Cheese fondues

50 % of MFN

45 % of MFN

40 % of MFN

35 % of MFN

25 % of MFN

15 % of MFN

5 % of MFN

2106902000

– –	Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages

50 % of MFN

45 % of MFN

40 % of MFN

35 % of MFN

25 % of MFN

15 % of MFN

5 % of MFN

– –

Other:

2106909200

– – –

Containing no milk fats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1.5 % milk fat, 5 % sucrose or isoglucose, 5 % glucose or starch:

2106909800

– – –

Other

2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow

50 % of MFN

2202

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

50 % of MFN

2203 00

Beer made from malt

2205

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

2205 10

–	In containers holding 2 litres or less:

2205101000

– –	Of an actual alcoholic strength by volume of 18 % vol or less

70 % of MFN

60 % of MFN

50 % of MFN

2205109000

– –	Of an actual alcoholic strength by volume exceeding 18 % vol

70 % of MFN

60 % of MFN

50 % of MFN

2205 90

–

Other:

2205901000

– –	Of an actual alcoholic strength by volume of 18 % vol or less

70 % of MFN

60 % of MFN

50 % of MFN

2205909000

– –	Of an actual alcoholic strength by volume exceeding 18 % vol

70 % of MFN

60 % of MFN

50 % of MFN

2207

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

2207100000

–	Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

2207200000

–	Ethyl alcohol and other spirits, denatured, of any strength

95 % of MFN

90 % of MFN

85 % of MFN

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

2208

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

2208 20

–	Spirits obtained by distilling grape wine or grape marc:

– –	In containers holding 2 litres or less:

2208201200

– – –

Cognac

70 % of MFN

60 % of MFN

50 % of MFN

2208201400

– – –

Armagnac

70 % of MFN

60 % of MFN

50 % of MFN

2208202600

– – –

Grappa

70 % of MFN

60 % of MFN

50 % of MFN

2208202700

– – –

Brandy de Jerez

70 % of MFN

60 % of MFN

50 % of MFN

2208202900

– – –

Other

70 % of MFN

60 % of MFN

50 % of MFN

– –	In containers holding more than 2 litres:

2208204000

– – –

Raw distillate

70 % of MFN

60 % of MFN

50 % of MFN

– – –

Other:

2208206200

– – – –

Cognac:

70 % of MFN

60 % of MFN

50 % of MFN

2208206400

– – – –

Armagnac

70 % of MFN

60 % of MFN

50 % of MFN

2208208600

– – – –

Grappa

70 % of MFN

60 % of MFN

50 % of MFN

2208208700

– – – –

Brandy de Jerez

70 % of MFN

60 % of MFN

50 % of MFN

2208208900

– – – –

Other

70 % of MFN

60 % of MFN

50 % of MFN

2208 30

–

Whiskies:

– –	Bourbon whiskey, in containers holding:

2208301100

– – –

2 litres or less

70 % of MFN

60 % of MFN

50 % of MFN

2208301900

– – –

More than 2 litres

70 % of MFN

60 % of MFN

50 % of MFN

– –	Scotch whisky:

– – –

Malt whisky, in containers holding:

2208303200

– – – –

2 litres or less

70 % of MFN

60 % of MFN

50 % of MFN

2208303800

– – – –

More than 2 litres

70 % of MFN

60 % of MFN

50 % of MFN

– – –

Blended whisky, in containers holding:

2208305200

– – – –

2 litres or less

70 % of MFN

60 % of MFN

50 % of MFN

2208305800

– – –

More than 2 litres

70 % of MFN

60 % of MFN

50 % of MFN

– – –

Other, in containers holding:

2208307200

– – – –

2 litres or less

70 % of MFN

60 % of MFN

50 % of MFN

2208307800

– – – –

More than 2 litres

70 % of MFN

60 % of MFN

50 % of MFN

– –	Other in containers holding:

2208308200

– – –

2 litres or less

70 % of MFN

60 % of MFN

50 % of MFN

2208308800

– – –

More than 2 litres

70 % of MFN

60 % of MFN

50 % of MFN

2208 40

–	Rum and taffia:

– –	In containers holding 2 litres or less

2208401100

– – –

Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance)

70 % of MFN

60 % of MFN

50 % of MFN

– – –

Other:

70 % of MFN

60 % of MFN

50 % of MFN

2208403100

– – – –

Of a value exceeding EUR 7,9 per litre of pure alcohol

70 % of MFN

60 % of MFN

50 % of MFN

2208403900

– – – –

Other

70 % of MFN

60 % of MFN

50 % of MFN

– –	In containers holding more than 2 litres:

2208405100

– – –

Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance)

70 % of MFN

60 % of MFN

50 % of MFN

– –

Other:

70 % of MFN

60 % of MFN

50 % of MFN

2208409100

– – – –

Of a value exceeding EU 2 per litre of pure alcohol

70 % of MFN

60 % of MFN

50 % of MFN

2208409900

– – – –

Other

70 % of MFN

60 % of MFN

50 % of MFN

2208 50

–	Gin and Geneva:

– –	Gin, in containers holding:

2208501100

– – –

2 litres or less

70 % of MFN

60 % of MFN

50 % of MFN

2208501900

– – –

More than 2 litres

70 % of MFN

60 % of MFN

50 % of MFN

– –	Geneva, in containers holding:

2208509100

– – –

2 litres or less

70 % of MFN

60 % of MFN

50 % of MFN

2208509900

– – –

More than 2 litres

70 % of MFN

60 % of MFN

50 % of MFN

2208 60

–

Vodka:

– –	Of an alcoholic strength by volume of 45,4 % vol or less in containers holding:

2208601100

– – –

2 litres or less

70 % of MFN

60 % of MFN

50 % of MFN

2208601900

– – –

more than 2 litres

70 % of MFN

60 % of MFN

50 % of MFN

– –	Of an alcoholic strength by volume of more than 45,4 % vol in containers holding:

2208609100

– – –

2 litres or less

70 % of MFN

60 % of MFN

50 % of MFN

2208609900

– – –

more than 2 litres

70 % of MFN

60 % of MFN

50 % of MFN

2208 70

–	Liqueurs and cordials:

2208701000

– –	In containers holding 2 litres or less

70 % of MFN

60 % of MFN

50 % of MFN

2208709000

– –	In containers holding more than 2 litres

70 % of MFN

60 % of MFN

50 % of MFN

2208 90

–

Other:

– –	Arrack, in containers holding:

2208901100

– – –

2 litres or less

70 % of MFN

60 % of MFN

50 % of MFN

2208901900

– – –

More than 2 litres

70 % of MFN

60 % of MFN

50 % of MFN

– –	Plum, pear or cherry spirit (excluding liqueurs), in containers holding:

2208903300

– – –

2 litres or less:

70 % of MFN

60 % of MFN

50 % of MFN

2208903800

– – –

More than 2 litres:

70 % of MFN

60 % of MFN

50 % of MFN

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

– – –

2 litres or less:

2208904100

– – – –

Ouzo

70 % of MFN

60 % of MFN

50 % of MFN

– – – –

Other:

– – – – –

Spirits (excluding liqueurs):

– – – – – –

Distilled from fruit:

2208904500

– – – – – – –

Calvados

70 % of MFN

60 % of MFN

50 % of MFN

2208904800

– – – – – – –

Other

70 % of MFN

60 % of MFN

50 % of MFN

– – – – – –

Other:

2208905200

– – – – – – –

Korn

70 % of MFN

60 % of MFN

50 % of MFN

2208905400

– – – – – – –

Tequila

– – – – – – –

Other:

2208905610

– – – – – – – –

Mastika

70 % of MFN

60 % of MFN

50 % of MFN

2208905690

– – – – – – – –

Other

70 % of MFN

60 % of MFN

50 % of MFN

2208906900

– – – – –

Other spirituous beverages

70 % of MFN

60 % of MFN

50 % of MFN

– – –

More than 2 litres:

– – – –

Spirits (excluding liqueurs):

2208907100

– – – – –

Distilled from fruit

70 % of MFN

60 % of MFN

50 % of MFN

2208907500

– – – – –

Tequila

70 % of MFN

60 % of MFN

50 % of MFN

2208907700

– – – – –

Other

70 % of MFN

60 % of MFN

50 % of MFN

2208907800

– – – –

Other spirituous beverages

70 % of MFN

60 % of MFN

50 % of MFN

– –	Undernatured ethyl alcohol of an alcoholic strength by volume of less than 80 % volume, in containers holding:

2208909100

– – –

2 litres or less

70 % of MFN

60 % of MFN

50 % of MFN

2208909900

– – –

More than 2 litres

70 % of MFN

60 % of MFN

50 % of MFN

2402

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

70 % of MFN

2403

Other manufactured tobacco and manufactured tobacco substitues; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences:

MFN

2905

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

–	Other polyhydric alcohols:

2905430000

– –

Mannitol

2905 44

– –	D-glucitol (sorbitol)

2905450000

– –

Glycerol

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:

3301 90

–

Other

3301901000

– –	Terpenic by-products of the deterpenation of essential oils

– –	Extracted oleoresins:

3301902100

– – –

Of liquorice and hops

3301903000

– – –

Other

3302

Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as a raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages:

3302 10

–	Of a kind used in the food or drink industries

– –	Of the type used in the drink industries:

– – –

Preparations containing all flavouring agents characterising a beverage:

3302101000

– – – –

Of an actual alcoholic strength by volume exceeding 0,5 %

– – – –

Other:

3302102100

– – – – –

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

3302102900

– – – – –

Other

3501

Casein, caseinates and other casein derivates; casein glues:

3501 10

–

Casein

3501 90

– –

Other:

3501909000

– –

Other

3505

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

3505 10

–	Dextrins and other modified starches:

3505101000

– –

Dextrins

– –	Other modified starches:

3505109000

– – –

Other

3505 20

–

Glues

3809

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

3809 10

–	With a basis of amylaceouos substances

3823

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

3824

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

3824 60

–	Sorbitol other than that of subheading 2905 44

0"’

(1) For those tariff lines for which duty free quotas are enumerated in Annex III, this Annex refers to quantities exceeding the quota.

(*1) As defined in the Customs Tariff law of 1 April 2003 of the former Yugoslav Republic of Macedonia (Official Journal 23/03).

ANNEX VI

‘ANNEX III

Duties applicable to goods originating in the Community on import into the former Yugoslav Republic of Macedonia

(zero-duty tariff within tariff quotas) (1)

CN-code	Description	Annual duty free quota
1704 90	Sugar confectionery (including white chocolate), not containing cocoa, other than chewing gum, whether or not sugar-coated	140 tons
1806	Chocolate and other food preparations containing cocoa	320 tons
1905 31 1905 32	Sweet biscuits waffles and wafers	330 tons
1905 90	Other	150 tons
2103 30 90	Prepared mustard	200 tons’

(1) The applicable duty for exceeding quantities is laid down in Annex II.

ANNEX VII

‘CN code	Description	Applicable duty	Year 2004 quantities (hl)	Year 2005 quantities (hl)	Yearly adjustments as of 2006 (hl)	Special provisions
ex 2204 10	Quality sparkling wine	Exemption	29 000	37 000	+ 6 000	(1)
ex 2204 21	Wine of fresh grapes	Exemption	29 000	37 000	+ 6 000	(1)
ex 2204 29	Wine of fresh grapes	Exemption	362 500	354 500	- 6 000	(1)’

(1) Consultations at the request of one of the Contracting Parties may be held to adapt the quotas by transferring quantities above 6 000 hl from the quota applying to position ex 2204 29 to the quota applying to positions ex 2204 10 and ex 2204 21.

ANNEX VIII

‘ANNEX I

INTRODUCTORY NOTES TO THE LIST IN ANNEX II

Note 1:

The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 6 of the Protocol.

Note 2:

2.1.

The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonised System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an “ex”, this signifies that the rules in column 3 or 4 apply only to the part of that heading as described in column 2.

2.2.

Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all products which, under the Harmonized System, are classified in headings of the chapter or in any of the headings grouped together in column 1.

2.3.	Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3 or 4.

2.4.	Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt, as an alternative, to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 is to be applied.

Note 3:

3.1.

The provisions of Article 6 of the Protocol, concerning products having acquired originating status which are used in the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the Community or in the former Yugoslav Republic of Macedonia.

Example:

An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex-works price, is made from “other alloy steel roughly shaped by forging” of heading ex 7224.

If this forging has been forged in the Community from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating in the value-calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the Community. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.

3.2.

The rule in the list represents the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a later stage is not.

3.3.

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

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

3.4.

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

Example:

The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other, or both.

3.5.

Where a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.2 below in relation to textiles).

Example:

The rule for prepared foods of heading 1904, which specifically excludes the use of cereals and their derivatives, does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.

However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.

Example:

In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth – even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn – that is, the fibre stage.

3.6.

Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be exceeded, in relation to the particular materials to which they apply.

Note 4:

4.1.

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

4.2.	The term “natural fibres” includes horsehair of heading 0503, silk of headings 5002 and 5003, as well as wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305.

4.3.	The terms “textile pulp”, “chemical materials” and “paper-making materials” are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.

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

Note 5:

5.1.

Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product and which, taken together, represent 10 % or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below.)

5.2.

However, the tolerance mentioned in Note 5.1 may be applied only to mixed products which have been made from two or more basic textile materials.

The following are the basic textile materials:

—

silk,

—

wool,

—	coarse animal hair,

—	fine animal hair,

—	horsehair,

—

cotton,

—	paper-making materials and paper,

—

flax,

—	true hemp,

—	jute and other textile bast fibres,

—	sisal and other textile fibres of the genus Agave,

—	coconut, abaca, ramie and other vegetable textile fibres,

—	synthetic man-made filaments,

—	artificial man-made filaments,

—	current-conducting filaments,

—	synthetic man-made staple fibres of polypropylene,

—	synthetic man-made staple fibres of polyester,

—	synthetic man-made staple fibres of polyamide,

—	synthetic man-made staple fibres of polyacrylonitrile,

—	synthetic man-made staple fibres of polyimide,

—	synthetic man-made staple fibres of polytetrafluoroethylene,

—	synthetic man-made staple fibres of poly(phenylene sulphide),

—	synthetic man-made staple fibres of poly(vinyl chloride),

—	other synthetic man-made staple fibres,

—	artificial man-made staple fibres of viscose,

—	other artificial man-made staple fibres,

—	yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,

—	yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped,

—

products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,

—	other products of heading 5605.

Example:

A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp) may be used, provided that their total weight does not exceed 10 % of the weight of the yarn.

Example:

A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin-rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning), or a combination of the two, may be used, provided that their total weight does not exceed 10 % of the weight of the fabric.

Example:

Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210, is a only mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings, or if the cotton yarns used are themselves mixtures.

Example:

If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product.

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

5.4.

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

Note 6:

6.1.

Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings), which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 8 % of the ex-works price of the product.

6.2.

Without prejudice to Note 6.3, materials, which are not classified within Chapters 50 to 63, may be used freely in the manufacture of textile products, whether or not they contain textiles.

Example:

If a rule in the list provides that, for a particular textile item (such as trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.

6.3.	Where a percentage-rule applies, the value of materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.

Note 7:

7.1.

For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the “specific processes” are the following:

(a)	vacuum-distillation;

(b)	redistillation by a very thorough fractionation-process;

(c)

cracking;

(d)	reforming;

(e)	extraction by means of selective solvents;

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

(g)	polymerisation;

(h)	alkylation;

(i)	isomerisation.

7.2.

For the purposes of headings 2710, 2711 and 2712, the “specific processes” are the following:

(a)	vacuum-distillation;

(b)	redistillation by a very thorough fractionation-process;

(c)

cracking;

(d)	reforming;

(e)	extraction by means of selective solvents;

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

(g)	polymerisation;

(h)	alkylation;

(ij)	isomerisation;

(k)	in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 % of the sulphur-content of the products processed (ASTM D 1266-59 T method);

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

(m)

in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;

(n)	in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;

(o)	in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a high-frequency electrical brush-discharge;

(p)	in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0,75 % of oil) of heading ex 2712 only, de-oiling by fractional crystallisation.

7.3.

For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations, such as cleaning, decanting, desalting, water-separation, filtering, colouring, marking, obtaining a sulphur-content as a result of mixing products with different sulphur-contents, or any combination of these operations or like operations, do not confer origin.’

ANNEX IX

‘ANNEX II

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

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

HS heading

Description of product

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

(1)

(2)

(3) or (4)

Chapter 1

Live animals

All the animals of Chapter 1 shall be wholly obtained

Chapter 2

Meat and edible meat offal

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

Chapter 3

Fish and crustaceans, molluscs and other aquatic invertebrates

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

ex Chapter 4

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

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

0403

Manufacture in which:

–	all the materials of Chapter 4 used are wholly obtained,

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

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

ex Chapter 5

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

Manufacture in which all the materials of Chapter 5 used are wholly obtained

ex 0502

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

Cleaning, disinfecting, sorting and straightening of bristles and hair

Chapter 6

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

Manufacture in which:

–	all the materials of Chapter 6 used are wholly obtained, and

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

Chapter 7

Edible vegetables and certain roots and tubers

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

Chapter 8

Edible fruit and nuts; peel of citrus fruits or melons

Manufacture in which:

–	all the fruit and nuts used are wholly obtained, and

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

ex Chapter 9

Coffee, tea, maté and spices; except for:

Manufacture in which all the materials of Chapter 9 used are wholly obtained

0901

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

Manufacture from materials of any heading

0902

Tea, whether or not flavoured

Manufacture from materials of any heading

ex 0910

Mixtures of spices

Manufacture from materials of any heading

Chapter 10

Cereals

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

ex Chapter 11

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

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

ex 1106

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

Drying and milling of leguminous vegetables of heading 0708

Chapter 12

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

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

1301

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

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

1302

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

–	Mucilages and thickeners, modified, derived from vegetable products

Manufacture from non-modified mucilages and thickeners

–

Other

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

Chapter 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included

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

ex Chapter 15

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

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

1501

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

–	Fats from bones or waste

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

–

Other

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

1502

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

–	Fats from bones or waste

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

–

Other

Manufacture in which all the materials of Chapter 2 used are wholly obtained

1504

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

–	Solid fractions

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

–

Other

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

ex 1505

Refined lanolin

Manufacture from crude wool grease of heading 1505

1506

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

–	Solid fractions

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

–

Other

Manufacture in which all the materials of Chapter 2 used are wholly obtained

1507 to 1515

Vegetable oils and their fractions:

–	Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption

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

–	Solid fractions, except for that of jojoba oil

Manufacture from other materials of headings 1507 to 1515

–

Other

Manufacture in which all the vegetable materials used are wholly obtained

1516

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

Manufacture in which:

–	all the materials of Chapter 2 used are wholly obtained, and

–	all the vegetable materials used are wholly obtained. However, materials of headings 1507 , 1508 , 1511 and 1513 may be used

1517

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

Manufacture in which:

–	all the materials of Chapters 2 and 4 used are wholly obtained, and

–	all the vegetable materials used are wholly obtained. However, materials of headings 1507 , 1508 , 1511 and 1513 may be used

Chapter 16

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

Manufacture:

–	from animals of Chapter 1, and/or

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

ex Chapter 17

Sugars and sugar confectionery; except for:

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

ex 1701

Cane or beet sugar and chemically pure sucrose, in solid form, containing added flavouring or colouring matter

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

1702

–	Chemically-pure maltose and fructose

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

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

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

–

Other

Manufacture in which all the materials used are originating

ex 1703

Molasses resulting from the extraction or refining of sugar, containing added flavouring or colouring matter

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

1704

Sugar confectionery (including white chocolate), not containing cocoa

Manufacture:

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

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

Chapter 18

Cocoa and cocoa preparations

Manufacture:

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

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

1901

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

–	Malt extract

Manufacture from cereals of Chapter 10

–

Other

Manufacture:

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

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

1902

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

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

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

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

Manufacture in which:

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

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

1903

Tapioca and substitutes 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 heading 1806 ,

–	in which all the cereals and flour (except durum wheat and Zea indurata maize, and their derivatives) used are wholly obtained, and

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

1905

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

ex Chapter 20

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

Manufacture in which all the fruit, nuts or vegetables used are wholly obtained

ex 2001

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

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

ex 2004 and ex 2005

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

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

2006

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

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

2007

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

Manufacture:

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

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

ex 2008

–	Nuts, not containing added sugar or spirits

Manufacture in which the value of all the originating nuts and oil seeds of headings 0801 , 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product

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

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

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

Manufacture:

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

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

2009

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

Manufacture:

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

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

ex Chapter 21

Miscellaneous edible preparations; except for:

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

2101

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

Manufacture:

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

–	in which all the chicory used is wholly obtained

2103

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

–	Sauces and preparations therefor; mixed condiments and mixed seasonings

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

–	Mustard flour and meal and prepared mustard

Manufacture from materials of any heading

ex 2104

Soups and broths and preparations therefor

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

2106

Food preparations not elsewhere specified or included

Manufacture:

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

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

ex Chapter 22

Beverages, spirits and vinegar; except for:

Manufacture:

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

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

2202

Manufacture:

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

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

–	in which all the fruit juice used (except that of pineapple, lime or grapefruit) is originating

2207

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

Manufacture:

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

–	in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume

2208

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

Manufacture:

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

–	in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume

ex Chapter 23

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

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

ex 2301

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

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

ex 2303

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

Manufacture in which all the maize used is wholly obtained

ex 2306

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

Manufacture in which all the olives used are wholly obtained

2309

Preparations of a kind used in animal feeding

Manufacture in which:

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

–	all the materials of Chapter 3 used are wholly obtained

ex Chapter 24

Tobacco and manufactured tobacco substitutes; except for:

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

2402

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

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

ex 2403

Smoking tobacco

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

ex Chapter 25

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

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

ex 2504

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

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

ex 2515

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

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

ex 2516

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

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

ex 2518

Calcined dolomite

Calcination of dolomite not calcined

ex 2519

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

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

ex 2520

Plasters specially prepared for dentistry

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

ex 2524

Natural asbestos fibres

Manufacture from asbestos concentrate

ex 2525

Mica powder

Grinding of mica or mica waste

ex 2530

Earth colours, calcined or powdered

Calcination or grinding of earth colours

Chapter 26

Ores, slag and ash

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

ex Chapter 27

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

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

ex 2707

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

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

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

ex 2709

Crude oils obtained from bituminous minerals

Destructive distillation of bituminous materials

2710

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

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

2711

Petroleum gases and other gaseous hydrocarbons

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

2712

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

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

2713

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

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

2714

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

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

2715

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

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

ex Chapter 28

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

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

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

ex 2805

“Mischmetall”

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

ex 2811

Sulphur trioxide

Manufacture from sulphur dioxide

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

ex 2833

Aluminium sulphate

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

ex 2840

Sodium perborate

Manufacture from disodium tetraborate pentahydrate

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

ex Chapter 29

Organic chemicals; except for:

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

ex 2901

Acyclic hydrocarbons for use as power or heating fuels

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

ex 2902

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

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

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:

3002

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

–	Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale

Manufacture from materials of any heading, including other materials of heading 3002 . However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

–

Other

– –	Human blood

– –	Animal blood prepared for therapeutic or prophylactic uses

– –	Blood fractions other than antisera, haemoglobin, blood globulins and serum globulins

– –	Haemoglobin, blood globulins and serum globulins

– –

Other

3003 and 3004

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

–	Obtained from amikacin of heading 2941

Manufacture from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

–

Other

Manufacture:

–	from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and

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

ex 3006

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

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

ex Chapter 31

Fertilisers; except for:

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

ex 3105

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

–	sodium nitrate

–	calcium cyanamide

–	potassium sulphate

–	magnesium potassium sulphate

Manufacture:

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

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

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

ex Chapter 32

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

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

ex 3201

Tannins and their salts, ethers, esters and other derivatives

Manufacture from tanning extracts of vegetable origin

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

3205

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

Manufacture from materials of any heading, except 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” (4) 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) (1)

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

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-oxidising preparations and other compound stabilisers for rubber or plastics

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

3813

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

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

3814

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

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

3818

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

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

3819

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

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

3820

Anti-freezing preparations and prepared de-icing fluids

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

3822

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

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

3823

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

–	Industrial monocarboxylic fatty acids, acid oils from refining

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

–	Industrial fatty alcohols

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

3824

–	The following of this heading:

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

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

– –	Sorbitol other than that of heading 2905

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

– –	Ion exchangers

– –	Getters for vacuum tubes

– –	Alkaline iron oxide for the purification of gas

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

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

– –	Fusel oil and Dippel’s oil

– –	Mixtures of salts having different anions

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

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

–

Other

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

3901 to 3915

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

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

Manufacture in which:

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

–	within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)

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

–

Other

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

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

ex 3907

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

–

Polyester

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

3912

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

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

3916 to 3921

Semi-manufactures and articles of plastics; except for headings ex 3916 , ex 3917 , ex 3920 and ex 3921 , for which the rules are set out below:

–	Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked

Manufacture in which the value of all the materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product

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

–

Other:

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

Manufacture in which:

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

–	within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)

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

– –

Other

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

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

ex 3916 and ex 3917

Profile shapes and tubes

Manufacture in which:

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

–	within the above limit, the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product

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

ex 3920

–	Ionomer sheet or film

Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium

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

–	Sheets of regenerated cellulose, polyamides or polyethylene

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

ex 3921

Foils of plastic, metallised

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

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

3922 to 3926

Articles of plastics

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

ex Chapter 40

Rubber and articles thereof; except for:

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

ex 4001

Laminated slabs of crepe rubber for shoes

Lamination of sheets of natural rubber

4005

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

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

4012

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

–	Retreaded pneumatic, solid or cushion tyres, of rubber

Retreading of used tyres

–

Other

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

ex 4017

Articles of hard rubber

Manufacture from hard rubber

ex Chapter 41

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

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

ex 4102

Raw skins of sheep or lambs, without wool on

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

4104 to 4106

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

Retanning of tanned leather

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

4107 , 4112 and 4113

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

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

ex 4114

Patent leather and patent laminated leather; metallised leather

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

Chapter 42

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

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

ex Chapter 43

Furskins and artificial fur; manufactures thereof; except for:

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

ex 4302

Tanned or dressed furskins, assembled:

–	Plates, crosses and similar forms

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

–

Other

Manufacture from non-assembled, tanned or dressed furskins

4303

Articles of apparel, clothing accessories and other articles of furskin

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

ex Chapter 44

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

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

ex 4403

Wood roughly squared

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

ex 4407

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

Planing, sanding or end-jointing

ex 4408

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

Splicing, planing, sanding or end-jointing

ex 4409

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

–	Sanded or end-jointed

Sanding or end-jointing

–	Beadings and mouldings

Beading or moulding

ex 4410 to ex 4413

Beadings and mouldings, including moulded skirting and other moulded boards

Beading or moulding

ex 4415

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

Manufacture from boards not cut to size

ex 4416

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

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

ex 4418

–	Builders’ joinery and carpentry of wood

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

–	Beadings and mouldings

Beading or moulding

ex 4421

Match splints; wooden pegs or pins for footwear

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

ex Chapter 45

Cork and articles of cork; except for:

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

4503

Articles of natural cork

Manufacture from cork of heading 4501

Chapter 46

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

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

Chapter 47

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

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

ex Chapter 48

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

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

ex 4811

Paper and paperboard, ruled, lined or squared only

Manufacture from paper-making materials of Chapter 47

4816

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

Manufacture from paper-making materials of Chapter 47

4817

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

Manufacture:

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

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

ex 4818

Toilet paper

Manufacture from paper-making materials of Chapter 47

ex 4819

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

Manufacture:

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

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

ex 4820

Letter pads

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

ex 4823

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

Manufacture from paper-making materials of Chapter 47

ex Chapter 49

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

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

4909

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

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

4910

Calendars of any kind, printed, including calendar blocks:

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

Manufacture:

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

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

–

Other

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

ex Chapter 50

Silk; except for:

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

ex 5003

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

Carding or combing of silk waste

5004 to ex 5006

Silk yarn and yarn spun from silk waste

Manufacture from (7):

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

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

–	chemical materials or textile pulp, or

–	paper-making materials

5007

Woven fabrics of silk or of silk waste:

–	Incorporating rubber thread

Manufacture from single yarn (7)

–

Other

Manufacture from (7):

–	coir yarn,

–	natural fibres,

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

–	chemical materials or textile pulp, or

–

paper

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 (7):

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

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

–	chemical materials or textile pulp, or

–	paper-making materials

5111 to 5113

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

–	Incorporating rubber thread

Manufacture from single yarn (7)

–

Other

Manufacture from (7):

–	coir yarn,

–	natural fibres,

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

–	chemical materials or textile pulp, or

–

paper

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 (7):

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

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

–	chemical materials or textile pulp, or

–	paper-making materials

5208 to 5212

Woven fabrics of cotton:

–	Incorporating rubber thread

Manufacture from single yarn (7)

–

Other

Manufacture from (7):

–	coir yarn,

–	natural fibres,

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

–	chemical materials or textile pulp, or

–

paper

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 (7):

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

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

–	chemical materials or textile pulp, or

–	paper-making materials

5309 to 5311

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

–	Incorporating rubber thread

Manufacture from single yarn (7)

–

Other

Manufacture from (7):

–	coir yarn,

–	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 (7):

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

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

–	chemical materials or textile pulp, or

–	paper-making materials

5407 and 5408

Woven fabrics of man-made filament yarn:

–	Incorporating rubber thread

Manufacture from single yarn (7)

–

Other

Manufacture from (7):

–	coir yarn,

–	natural fibres,

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

–	chemical materials or textile pulp, or

–

paper

5501 to 5507

Man-made staple fibres

Manufacture from chemical materials or textile pulp

5508 to 5511

Yarn and sewing thread of man-made staple fibres

Manufacture from (7):

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

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

–	chemical materials or textile pulp, or

–	paper-making materials

5512 to 5516

Woven fabrics of man-made staple fibres:

–	Incorporating rubber thread

Manufacture from single yarn (7)

–

Other

Manufacture from (7):

–	coir yarn,

–	natural fibres,

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

–	chemical materials or textile pulp, or

–

paper

ex Chapter 56

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

Manufacture from (7):

–	coir yarn,

–	natural fibres,

–	chemical materials or textile pulp, or

–	paper-making materials

5602

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

–	Needleloom felt

Manufacture from (7):

–	natural fibres, 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 (7):

–	natural fibres,

–	man-made staple fibres made from casein, or

–	chemical materials or textile pulp

5604

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

–	Rubber thread and cord, textile covered

Manufacture from rubber thread or cord, not textile covered

–

Other

Manufacture from (7):

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

–	chemical materials or textile pulp, or

–	paper-making materials

5605

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 (7):

–	natural fibres,

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

–	chemical materials or textile pulp, or

–	paper-making materials

5606

Gimped yarn, and strip and the like of heading 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 (7):

–	natural fibres,

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

–	chemical materials or textile pulp, or

–	paper-making materials

Chapter 57

Carpets and other textile floor coverings:

–	Of needleloom felt

Manufacture from (7):

–	natural fibres, or

–	chemical materials or textile pulp

However:

–	polypropylene filament of heading 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 (7):

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

–	chemical materials or textile pulp

–

Other

Manufacture from (7):

–	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 (7)

–

Other

Manufacture from (7):

–	natural fibres,

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

–	chemical materials or textile pulp

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 (7)

5905

Textile wall coverings:

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

Manufacture from yarn

–

Other

Manufacture from (7):

–	coir yarn,

–	natural fibres,

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

–	chemical materials or textile pulp

5906

Rubberised textile fabrics, other than those of heading 5902 :

–	Knitted or crocheted fabrics

Manufacture from (7):

–	natural fibres,

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

–	chemical materials or textile pulp

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

Manufacture from chemical materials

–

Other

Manufacture from yarn

5907

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

Manufacture from yarn

5908

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

–	Incandescent gas mantles, impregnated

Manufacture from tubular knitted gas-mantle fabric

–

Other

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

5909 to 5911

Textile articles of a kind suitable for industrial use:

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

Manufacture from yarn or waste fabrics or rags of heading 6310

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

Manufacture from (7):

–	coir yarn,

–	the following materials:

– –	yarn of polytetrafluoroethylene (8),

– –	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 (8),

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

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

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

– –	natural fibres,

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

– –	chemical materials or textile pulp

–

Other

Manufacture from (7):

–	coir yarn,

–	natural fibres,

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

–	chemical materials or textile pulp

Chapter 60

Knitted or crocheted fabrics

Manufacture from (7):

–	natural fibres,

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

–	chemical materials or textile pulp

Chapter 61

Articles of apparel and clothing accessories, knitted or crocheted:

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

Manufacture from yarn (7) (9)

–

Other

Manufacture from (7):

–	natural fibres,

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

–	chemical materials or textile pulp

ex Chapter 62

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

Manufacture from yarn (7) (9)

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

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

Manufacture from yarn (9)

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 (9)

ex 6210 and ex 6216

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

Manufacture from yarn (9)

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 (9)

6213 and 6214

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

–	Embroidered

Manufacture from unbleached single yarn (7) (9)

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 (9)

–

Other

Manufacture from unbleached single yarn (7) (9)

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 (9)

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 (9)

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

Manufacture from yarn (9)

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 (9)

–	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 (9)

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 (7):

–	natural fibres, or

–	chemical materials or textile pulp

–

Other:

– –	Embroidered

Manufacture from unbleached single yarn (9) (10)

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 (9) (10)

6305

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

Manufacture from (7):

–	natural fibres,

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

–	chemical materials or textile pulp

6306

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

–	Of nonwovens

Manufacture from (7) (9):

–	natural fibres, or

–	chemical materials or textile pulp

–

Other

Manufacture from unbleached single yarn (7) (9)

6307

Other made-up articles, including dress patterns

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

6308

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

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

ex Chapter 64

Footwear, gaiters and the like; parts of such articles; except for:

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

6406

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

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

ex Chapter 65

Headgear and parts thereof; except for:

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

6503

Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 6501 , whether or not lined or trimmed

Manufacture from yarn or textile fibres (9)

6505

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

Manufacture from yarn or textile fibres (9)

ex Chapter 66

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

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

6601

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

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

Chapter 67

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

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

ex Chapter 68

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

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

ex 6803

Articles of slate or of agglomerated slate

Manufacture from worked slate

ex 6812

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

Manufacture from materials of any heading

ex 6814

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

Manufacture from worked mica (including agglomerated or reconstituted mica)

Chapter 69

Ceramic products

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

ex Chapter 70

Glass and glassware; except for:

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

ex 7003 , ex 7004 and ex 7005

Glass with a non-reflecting layer

Manufacture from materials of heading 7001

7006

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

–	Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards (11)

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 or 7205

7208 to 7216

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

Manufacture from ingots or other primary forms of heading 7206

7217

Wire of iron or non-alloy steel

Manufacture from semi-finished materials of heading 7207

ex 7218 , 7219 to 7222

Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of stainless steel

Manufacture from ingots or other primary forms of heading 7218

7223

Wire of stainless steel

Manufacture from semi-finished materials of heading 7218

ex 7224 , 7225 to 7228

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

Manufacture from ingots or other primary forms of heading 7206 , 7218 or 7224

7229

Wire of other alloy steel

Manufacture from semi-finished materials of heading 7224

ex Chapter 73

Articles of iron or steel; except for:

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

ex 7301

Sheet piling

Manufacture from materials of heading 7206

7302

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

Manufacture from materials of heading 7206

7304 , 7305 and 7306

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

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

ex 7307

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

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

7308

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

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

ex 7315

Skid chain

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

ex Chapter 74

Copper and articles thereof; except for:

Manufacture:

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

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

7401

Copper mattes; cement copper (precipitated copper)

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

7402

Unrefined copper; copper anodes for electrolytic refining

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

7403

Refined copper and copper alloys, unwrought:

–	Refined copper

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

–	Copper alloys and refined copper containing other elements

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

7404

Copper waste and scrap

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

7405

Master alloys of copper

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

ex Chapter 75

Nickel and articles thereof; except for:

Manufacture:

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

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

7501 to 7503

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

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

ex Chapter 76

Aluminium and articles thereof; except for:

Manufacture:

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

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

7601

Unwrought aluminium

Manufacture:

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

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

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

7602

Aluminium waste or scrap

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

ex 7616

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

Manufacture:

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

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

Chapter 77

Reserved for possible future use in the HS

ex Chapter 78

Lead and articles thereof; except for:

Manufacture:

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

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

7801

Unwrought lead:

–	Refined lead

Manufacture from “bullion” or “work” lead

–

Other

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

7802

Lead waste and scrap

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

ex Chapter 79

Zinc and articles thereof; except for:

Manufacture:

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

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

7901

Unwrought zinc

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

7902

Zinc waste and scrap

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

ex Chapter 80

Tin and articles thereof; except for:

Manufacture:

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

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

8001

Unwrought tin

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

8002 and 8007

Tin waste and scrap; other articles of tin

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

Chapter 81

Other base metals; cermets; articles thereof:

–	Other base metals, wrought; articles thereof

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

–

Other

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

ex Chapter 82

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

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

8206

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

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

8207

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

Manufacture:

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

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

8208

Knives and cutting blades, for machines or for mechanical appliances

Manufacture:

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

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

ex 8211

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

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

8214

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

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

8215

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

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

ex Chapter 83

Miscellaneous articles of base metal; except for:

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

ex 8302

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

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

ex 8306

Statuettes and other ornaments, of base metal

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

ex Chapter 84

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

Manufacture:

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

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

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

ex 8401

Nuclear fuel elements

Manufacture from materials of any heading, except that of the product (12)

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

8402

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

Manufacture:

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

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

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

8403 and ex 8404

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

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

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

8406

Steam turbines and other vapour turbines

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

8407

Spark-ignition reciprocating or rotary internal combustion piston engines

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

8408

Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)

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

8409

Parts suitable for use solely or principally with the engines of heading 8407 or 8408

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

8411

Turbo-jets, turbo-propellers and other gas turbines

Manufacture:

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

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

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

8412

Other engines and motors

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

ex 8413

Rotary positive displacement pumps

Manufacture:

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

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

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

ex 8414

Industrial fans, blowers and the like

Manufacture:

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

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

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

8415

Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated

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

8418

Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415

Manufacture:

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

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

–	in which the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

ex 8419

Machines for wood, paper pulp, paper and paperboard industries

Manufacture in which:

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

–	within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product

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

8420

Calendering or other rolling machines, other than for metals or glass, and cylinders therefor

Manufacture in which:

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

–	within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product

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

8423

Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds

Manufacture:

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

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

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

8425 to 8428

Lifting, handling, loading or unloading machinery

Manufacture in which:

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

–	within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product

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

8429

Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:

–	Road rollers

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

–

Other

Manufacture in which:

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

–	within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product

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

8430

Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers

Manufacture in which:

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

–	within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product

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

ex 8431

Parts suitable for use solely or principally with road rollers

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

8439

Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard

Manufacture in which:

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

–	within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product

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

8441

Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds

Manufacture in which:

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

–	within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product

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

8444 to 8447

Machines of these headings for use in the textile industry

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

ex 8448

Auxiliary machinery for use with machines of headings 8444 and 8445

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

8452

Sewing machines, other than book-sewing machines of heading 8440 ; furniture, bases and covers specially designed for sewing machines; sewing machine needles:

–	Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor

Manufacture in which:

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

–	the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of all the originating materials used, and

–	the thread-tension, crochet and zigzag mechanisms used are originating

–

Other

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

8456 to 8466

Machine-tools and machines and their parts and accessories of headings 8456 to 8466

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

8469 to 8472

Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)

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

8480

Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics

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

8482

Ball or roller bearings

Manufacture:

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

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

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

8484

Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals

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

8485

Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter

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

ex Chapter 85

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:

Manufacture:

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

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

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

8501

Electric motors and generators (excluding generating sets)

Manufacture in which:

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

–	within the above limit, the value of all the materials of heading 8503 used does not exceed 10 % of the ex-works price of the product

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

8502

Electric generating sets and rotary converters

Manufacture in which:

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

–	within the above limit, the value of all the materials of headings 8501 and 8503 used does not exceed 10 % of the ex-works price of the product

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

ex 8504

Power supply units for automatic data-processing machines

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

ex 8518

Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets

Manufacture in which:

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

–	the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

8519

Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device

Manufacture in which:

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

–	the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

8520

Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device

Manufacture in which:

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

–	the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

8521

Video recording or reproducing apparatus, whether or not incorporating a video tuner

Manufacture in which:

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

–	the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

8522

Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521

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

8523

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37

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

8524

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37:

–	Matrices and masters for the production of records

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

–

Other

Manufacture in which:

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

–	within the above limit, the value of all the materials of heading 8523 used does not exceed 10 % of the ex-works price of the product

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

8525

Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras

Manufacture in which:

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

–	the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

8526

Radar apparatus, radio navigational aid apparatus and radio remote control apparatus

Manufacture in which:

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

–	the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

8527

Reception apparatus for radio-telephony, radio-telegraphy or radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock

Manufacture in which:

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

–	the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

8528

Reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors

Manufacture in which:

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

–	the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

8529

Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 :

–	Suitable for use solely or principally with video recording or reproducing apparatus

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

–

Other

Manufacture in which:

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

–	the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

8535 and 8536

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits

Manufacture in which:

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

–	within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product

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

8537

Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536 , for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517

Manufacture in which:

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

–	within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product

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

ex 8541

Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips

Manufacture:

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

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

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

8542

Electronic integrated circuits and microassemblies:

Manufacture in which:

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

–	within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product

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

8544

Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors

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

8545

Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes

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

8546

Electrical insulators of any material

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

8547

Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546 ; electrical conduit tubing and joints therefor, of base metal lined with insulating material

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

8548

Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter

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

ex Chapter 86

Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds; except for:

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

8608

Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing

Manufacture:

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

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

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

ex Chapter 87

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for:

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

8709

Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles

Manufacture:

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

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

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

8710

Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles

Manufacture:

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

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

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

8711

Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars:

–	With reciprocating internal combustion piston engine of a cylinder capacity:

– –	Not exceeding 50 cm3

Manufacture in which:

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

–	the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

– –	Exceeding 50 cm3

Manufacture in which:

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

–	the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

–

Other

Manufacture in which:

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

–	the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

ex 8712

Bicycles without ball bearings

Manufacture from materials of any heading, except those of heading 8714

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

8715

Baby carriages and parts thereof

Manufacture:

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

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

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

8716

Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof

Manufacture:

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

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

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

ex Chapter 88

Aircraft, spacecraft, and parts thereof; except for:

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

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

ex 8804

Rotochutes

Manufacture from materials of any heading, including other materials of heading 8804

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

8805

Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles

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

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

Chapter 89

Ships, boats and floating structures

Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used

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

ex Chapter 90

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:

Manufacture:

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

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

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

9001

Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544 ; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked

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

9002

Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked

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

9004

Spectacles, goggles and the like, corrective, protective or other

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

ex 9005

Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor

Manufacture:

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

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

–	in which the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

ex 9006

Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs

Manufacture:

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

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

–	in which the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

9007

Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus

Manufacture:

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

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

–	in which the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

9011

Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection

Manufacture:

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

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

–	in which the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

ex 9014

Other navigational instruments and appliances

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

9015

Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders

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

9016

Balances of a sensitivity of 5 cg or better, with or without weights

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

9017

Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter

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

9018

Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:

–	Dentists’ chairs incorporating dental appliances or dentists’ spittoons

Manufacture from materials of any heading, including other materials of heading 9018

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

–

Other

Manufacture:

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

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

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

9019

Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus

Manufacture:

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

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

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

9020

Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters

Manufacture:

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

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

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

9024

Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)

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

9025

Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments

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

9026

Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of headings 9014 , 9015 , 9028 or 9032

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

9027

Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes

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

9028

Gas, liquid or electricity supply or production meters, including calibrating meters therefor:

–	Parts and accessories

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

–

Other

Manufacture in which:

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

–	the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

9029

Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015 ; stroboscopes

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

9030

Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028 ; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations

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

9031

Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors

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

9032

Automatic regulating or controlling instruments and apparatus

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

9033

Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90

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

ex Chapter 91

Clocks and watches and parts thereof; except for:

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

9105

Other clocks

Manufacture in which:

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

–	the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

9109

Clock movements, complete and assembled

Manufacture in which:

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

–	the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

9110

Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements

Manufacture in which:

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

–	within the above limit, the value of all the materials of heading 9114 used does not exceed 10 % of the ex-works price of the product

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

9111

Watch cases and parts thereof

Manufacture:

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

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

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

9112

Clock cases and cases of a similar type for other goods of this chapter, and parts thereof

Manufacture:

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

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

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

9113

Watch straps, watch bands and watch bracelets, and parts thereof:

–	Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal

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

–

Other

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

Chapter 92

Musical instruments; parts and accessories of such articles

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

Chapter 93

Arms and ammunition; parts and accessories thereof

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

ex Chapter 94

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for:

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

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

ex 9401 and ex 9403

Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less

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

Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or 9403 , provided that:

–	the value of the cloth does not exceed 25 % of the ex-works price of the product, and

–	all the other materials used are originating and are classified in a heading other than heading 9401 or 9403

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

9405

Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included

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

9406

Prefabricated buildings

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

ex Chapter 95

Toys, games and sports requisites; parts and accessories thereof; except for:

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

9503

Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds

Manufacture:

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

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

ex 9506

Golf clubs and parts thereof

Manufacture from materials of any heading, except that of the product. However, roughly-shaped blocks for making golf-club heads may be used

ex Chapter 96

Miscellaneous manufactured articles; except for:

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

ex 9601 and ex 9602

Articles of animal, vegetable or mineral carving materials

Manufacture from “worked” carving materials of the same heading as the product

ex 9603

Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorised, paint pads and rollers, squeegees and mops

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

9605

Travel sets for personal toilet, sewing or shoe or clothes cleaning

9606

Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks

Manufacture:

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

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

9608

Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609

Manufacture from materials of any heading, except that of the product. However, nibs or nib-points of the same heading as the product may be used

9612

Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes

Manufacture:

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

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

ex 9613

Lighters with piezo-igniter

Manufacture in which the value of all the materials of heading 9613 used does not exceed 30 % of the ex-works price of the product

ex 9614

Smoking pipes and pipe bowls

Manufacture from roughly-shaped blocks

Chapter 97

Works of art, collectors' pieces and antiques

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

(1) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.

(2) For the special conditions relating to “specific processes”, see Introductory Note 7.2.

(3) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32

(4) A “group” is regarded as any part of the heading separated from the rest by semicolon.

(5) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight products.

(6) The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %.

(7) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

(8) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.

(9) See Introductory Note 6.

(10) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.

(11) SEMII – Semiconductor Equipment and Materials Institute Incorporated

(12) This rule shall apply until 31.12.2005.

ANNEX X

‘ANNEX IV

Text of the invoice declaration

The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.

Spanish version

El exportador de los productos incluidos en el presente documento (autorización aduanera no … (1)) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial… (2).

Czech version

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení… (1)) prohlašuje, že kromě zřetelně označených, mají tyto výrobky preferenční původ v… (2).

Danish version

Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. … (1)), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i… (2).

German version

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. … (1)) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anderes angegeben, präferenzbegünstigte… (2) Ursprungswaren sind.

Estonian version

Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. … (1)) deklareerib, et need tooted on… (2) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti.

Greek version

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ'αριθ.… (1)) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής… (2).

English version

The exporter of the products covered by this document (customs authorisation No … (1)) declares that, except where otherwise clearly indicated, these products are of… (2) preferential origin.

French version

L'exportateur des produits couverts par le présent document (autorisation douanière no … (1)) déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle… (2).

Italian version

L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. … (1)) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale… (2).

Latvian version

Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. … (1)), deklarē, ka, iznemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no … (2).

Lithuanian version

Šiame dokumente išvardintų prekių eksportuotojas (muitinès liudijimo Nr … (1)) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra… (2) preferencinės kilmės prekės.

Hungarian version

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám:… (1)) kijelentem, hogy eltérő egyértelmű jelzés hianyában az áruk preferenciális… (2) származásúak.

Maltese version

L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni tad-dwana nru. … (1)) jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn il-prodotti huma ta’ oriġini preferenzjali… (2).

Dutch version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. … (1)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële… oorsprong zijn… (2).

Polish version

Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr … (1)) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają… (2) preferencyjne pochodzenie.

Portuguese version

O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorização aduaneira no. … (1)), declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial… (2).

Slovenian version

Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št… (1)) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno… (2) poreklo.

Slovak version

Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia… (1)) vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v… (2).

Finnish version

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o … (1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja… alkuperätuotteita… (2).

Swedish version

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. … (1)) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande… ursprung… (2).

Version of the former Yugoslav Republic of Macedonia

Извозникот на производите што ги покрива овоj документ (царинска дозвола бр.… (1)) иjавува дека, освен ако тоа не е jасно поинаку назначено, овие производи имаат преференциjално потекло… (2).

… (3)

(Place and date)

… (4)

(Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script)’

(1) When the invoice declaration is made out by an approved exporter, the authorisation number of the approved exporter must be entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank.

(2) Origin of products to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Mellila, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol “CM”.

(3) These indications may be omitted if the information is contained on the document itself.

(4) In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.”

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